Cambodia: United States-Cambodia signed Agreement on Reciprocal Trade including provisions on digital services taxes
Description
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 against US companies in both law or fact.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
bi- or plurilateral agreement
Government Branch
executive
Government Body
central government