Cambodian Tax Authority issues instruction requiring arm's-length interest on related-party loans

10 September 2018

Cambodia's General Department of Taxation (the GDT) released Instruction 11946) on August 21, which requires an arm's-length interest rate on related-party loans to reflect Prakas 986, issued in October 2017. The change is effective as of August 21.

A Global Tax Alert, attached below, provides additional details.

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Full text of this Tax Alert

Document ID: 2018-1775

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