Kreston Cambodia

Article Transfer Pricing in Cambodia

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
intra-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. Read more

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