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Unlocking Cambodia’s New Investment Incentives – Tax Planning

This talk is the perfect opportunity to gain advanced insights on the latest tax and investment developments in Cambodia from an investor’s perspective not widely available in the public domain.

Recording Date: 4 August 2021

  1. Overview of the Cambodian Economy by Stephen Higgins (Managing Director, Mekong Strategic Partners)
  2. Anticipated Investment Law Incentives – How to Unlock Them by Clint O’Connell (Partner, DFDL Cambodia)
  3. Holding the Cambodia Investment – What Jurisdiction is Best; The Role of Double Tax Agreements & Transfer Pricing on Profit Repatriation by Jack Sheehan (Partner & Head of Regional Tax Practice, DFDL) and Borapyn Py (Partner, DFDL Cambodia)
  4. Exiting Your Investment – The Impact of Capital Gains Tax & Withholding Taxes by Jack Sheehan and Clint O’Connell


Our team of experts features Stephen Higgins (Managing Director, Mekong Strategic Partners), Jack Sheehan (Partner & Head of Regional Tax Practice, DFDL), Clint O’Connell (Partner, Deputy Managing Director, Head of Cambodia Tax Practice, DFDL) and Borapyn Py (Partner, Deputy Head of Cambodia Tax Practice, DFDL). Together they guide you through the new investment incentives widely anticipated to feature in Cambodia’s new investment law slated to enter into force late next year, superseding and replacing the current law which dates all the way back to 1994.

They explain how local and foreign investors can optimize their project to unlock these incentives and take full advantage of the tax optimization opportunities to be offered by the forthcoming regulations.

Stephen opens the proceedings with an insightful overview of the current state of the Cambodian economy.

Clint follows with a broad and in-depth analysis of the anticipated incentives to be introduced by the new investment law and outlines the various sectors and industries which stand to benefit greatly under the new framework.

Borapyn and Jack discuss the international aspects by focusing on the key tax considerations investors should look at when determining which jurisdiction to use as a potential launchpad for investments into Cambodia. The importance of bilateral double tax agreements (“DTAs“) in facilitating tax efficient onshore/offshore transfers of capital, dividends and royalties is outlined along with transfer pricing (“TP“) regulations and the implications these bear on profit repatriation and various other corporate transactions.

The session ends with a brief presentation by Clint and Jack on how to exit an investment project and the potential capital gains and withholding tax impacts.