Singapore, Cambodia Sign Income Tax Treaty

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By Jared Mondschein

May 23—Singapore and Cambodia signed a tax treaty May 20, the first agreement covering taxation between the two countries, the Inland Revenue Authority of Singapore said May 20.

Articles in the treaty include dependent personal services, directors' fees, artists and sportspersons, students, capital gains and other income

The treaty clarifies that it is only applicable to employees in the other country for up to an aggregate of 183 days in any 12 month period.

The treaty is to enter into force after ratification procedures by both countries.

To contact the reporter on this story: Jared Mondschein at jmondschein@bna.com

To contact the editor responsible for this story: Michael Baer at mbaer@bna.com

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