Article Transfer Pricing in Cambodia

October 18, 2022

Currently, the most key issue is transfer pricing risks. Those risks are mitigated through understanding, planning, and compliance with tax regulations. Taxpayer already faced the problems on intro-group sale and purchase transactions, related parties’ loan, salary and rental rates which was resulted of tax reassessments by tax officer.
In 2017 Ministry of Economic & Finance issued Prakas on Determination of Revenue & Expenditure of Related Parties which covered on arm’s length analysis, arm’s length range, method to apply arm’s length transaction, intra group services, and documentation.

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