Progress

Current status
adopted
26 Oct 2025 adopted

Scope

Implementers
Cambodia
United States of America
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
bi- or plurilateral agreement

Timeline of events

26 Oct 2025
adopted

United States-Cambodia signed Agreement on Reciprocal Trade including provisions on digital services taxes

On 26 October 2025, the United States and Cambodia signed an Agreement on Reciprocal Trade including provisions on digital services taxes. The agreement states that Cambodia shall not impose digital services taxes or any similar taxes discriminating…

Source
Event type treaty
Action type adoption
Government branch executive
Government body central government