On 21 August 2018, the Cambodian General Department of Taxation (GDT) issued a notice on transfer pricing for related party loans in accordance with Prakas No. 986 of 10 October 2017 (transfer pricing rules). The notice provides that interest on related party loans must be determined at arm's length. Loan agreements do not need to be submitted to the tax administration, but records and supporting documentation must be kept and submitted upon request.
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