On 12 October 2026, Cambodia’s General Department of Taxation (“GDT“) announced the signing of the Agreement between the Government of the Kingdom of Cambodia and the Government of the Republic of Azerbaijan for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (“DTA”) in Azerbaijan.
The DTA is intended to eliminate double taxation, enhance tax certainty, and facilitate cross-border trade and investment between Cambodia and Azerbaijan. It also establishes a framework for allocating taxing rights, administrative cooperation, exchange of information, and the prevention of tax evasion and avoidance.
For Cambodia, this is the 15th DTA signed to date, and Azerbaijan becomes Cambodia’s first tax treaty partner in the Caucasus region.
Once effective, the DTA is expected to improve tax certainty, reduce double taxation, support cross-border investment, and potentially provide reduced withholding tax rates on certain cross-border payments, subject to the final treaty provisions.
Entry into Force
The Cambodia-Azerbaijan DTA is not yet effective. It will enter into force only after both countries complete their respective ratification procedures and exchange the required instruments and notifications under the treaty.
DFDL will continue to monitor developments and provide updates once the Cambodia-Azerbaijan DTA is ratified and the treaty text becomes available. Our tax teams in Cambodia remain available to discuss the potential implications of the DTA for your business.
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Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd., a member of DFDL and licensed as a Cambodian tax agent under Licence No. TA201701018.
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