On 26 August 2021, Clint O’Connell (Partner, Cambodia Deputy Managing Director, Head of Cambodia Tax Practice) participated as a speaker in AusCham Cambodia Mid-Year Review webinar along with other industry experts to discuss recent commercial regulatory developments that occurred the first half of the year. Clint gave a presentation on the recent tax updates and what to expect in terms of taxation rules for the rest of the year. His presentation mainly focused on the new Investment Law due to come into force in the second half of 2022, related tax incentives, the Regional Comprehensive Economic Partnership (“RCEP”), tax rules for e-commerce activities and capital gains tax provisions slated to enter into force in January 2022.