Agreement between China and Cambodia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

 2018-07-17  52


· Document Number:Announcement No. 22 [2018] of the State Administration of Taxation

· Area of Law: Foreign Affairs

· Level of Authority: Departmental Regulatory Documents

· Date issued:04-27-2018

· Effective Date:04-27-2018

· Status: Effective

· Issuing Authority: State Administration of Taxation

 

Announcement of the State Administration of Taxation on the Entry into Force and Implementation of the Agreement between China and Cambodia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Protocol Thereto and the Relevant Matters
(Announcement No. 22 [2018] of the State Administration of Taxation)
The Agreement between the Government of the People's Republic of China and the Government of the Kingdom of Cambodia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter referred to as the “Agreement”) and the Protocol thereto were formally signed in Phnom Penh on October 13, 2016. Both the Chinese and Cambodian sides have completed the required domestic legal procedures for the entry into force of the Agreement and the Protocol thereto. The Agreement and the Protocol thereto have come into force on January 26, 2018, and shall apply to income obtained on and after January 1, 2019.
With respect to the provisions of paragraphs 4 and 5 of Article 26 (Information Exchange) of the Agreement as mentioned in Article 4 of the Protocol thereto, since the laws of Cambodia become compatible with the aforesaid provisions, the aforesaid provisions shall form an integral part of Article 26 of the Agreement.
The texts of the Agreement and the Protocol thereto are available on the website of the State Administration of Taxation.

State Administration of Taxation
April 27, 2018