Skip to main content

Government officials will never ask you to transfer money or disclose bank log-in details over a phone call.

Call the 24/7 ScamShield Helpline at 1799 if you are unsure if something is a scam.

Ministry of Finance (MOF)
  1. Home
  2. News & Resources
  3. Newsroom
  4. Singapore and Cambodia Sign Second Protocol to Amend Agreement for Avoidance of Double Taxation
Double Taxation Agreements

Singapore and Cambodia Sign Second Protocol to Amend Agreement for Avoidance of Double Taxation

2 November 2023

This article has been migrated from an earlier version of the site and may display formatting inconsistencies.

A Second Protocol amending the Agreement between the Republic of Singapore and the Kingdom of Cambodia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (DTA) was signed on 2 November 2023.

The signing took place in Cambodia between Dr Aun Pornmoniroth, Cambodia’s Deputy Prime Minister and Minister of Economy and Finance, and Ms Teo Lay Cheng, Singapore’s Ambassador to the Kingdom of Cambodia.

The Second Protocol amends the preamble of the DTA and introduces a new Article 28 (Entitlement of Benefits), to incorporate the internationally agreed Base Erosion Profit Shifting standards for countering treaty abuse, among other technical amendments.

The full text of the Second Protocol is available on the Inland Revenue Authority of Singapore’s website here. The Second Protocol will enter into force after ratification by both countries.
 

MINISTRY OF FINANCE
2 Nov 2023

Back to top