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Ministry of Finance (MOF)
Double Taxation Agreements

Second Protocol to Avoidance of Double Taxation Agreement Between Singapore and Cambodia Enters Into Force

6 March 2026

  1. A Second Protocol amending the Agreement between the Government of the Republic of Singapore and the Royal Government of Cambodia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (DTA), which was signed on 2 November 2023, entered into force on 6 March 2026.  

  2. 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 and Profit Shifting standards for countering treaty abuse, among other technical amendments. 

  3. The full text of the Second Protocol is available on the Inland Revenue Authority of Singapore’s website here. 


MINISTRY OF FINANCE  
6 March 2026

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