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Tax Masterclass: Cambodia-Singapore Double Tax Agreement (DTA) What you need to know!

When: Wednesday, 29 June 2016

WherePhnom Penh, Cambodia

Cambodia signed its first ever agreement for the Avoidance of Double Taxation (DTA) on 20 May 2016 with Singapore. When the DTA comes into force, it will clarify the taxing rights of both countries on of income flows arising from cross-border activities, and minimizes the double taxation of such income. By lowering the barriers to cross-border investment, it is hoped that the DTA will boost trade and economic flows between the two countries. DTAs are key tools used in international tax planning for businesses and individuals.

In this breakfast seminar, Jack Sheehan, Partner, Regional Tax Practice Group, and Clint O’Connell, Senior Director and Head of the Cambodia Tax Practice, examined the role of the Cambodia-Singapore DTA and how it works in practice for taxpayers.

Highlights included:

  • How the DTA applies to employment income and Tax on Salary
  • How foreign contractors doing business in Cambodia and Singapore are taxed under the DTA
  • What relief is available on payments of dividends, interest, royalties and management and service fees from taxes
  • An overview of Permanent Establishment (PE) rules and how it applies to the taxation of business profits in Cambodia and Singapore
  • How capital gains on the sale of assets and shares are dealt with under the DTA
  • How the DTA applies to other income
  • Practical Case Studies: tax planning and structuring of cross border transactions


Jack Sheehan Clint OConnell
Jack Sheehan
Partner, Regional Tax Practice Group
Clint O’Connell
Senior Director and Head of Cambodia Tax Practice

Event details:

Date: Wednesday, 29 June 2016
Time: 8:30am – 11:00am
Venue: Topaz Restaurant, 162 Preah Norodom Blvd (41), Phnom Penh, Cambodia

Ms Dussadeemala Pintuwat (Poom)
Marketing and Communications Manager
+855 78 222 346

Event photos:

Tax masterclass in Cambodia 29 June 2016 1  Tax masterclass in Cambodia 29 June 2016 2

Tax masterclass in Cambodia 29 June 2016 3  Tax masterclass in Cambodia 29 June 2016 4