The Inland Revenue Authority of Singapore has announced the entry into force of the amending protocol to the 2016 income tax treaty with Cambodia on 6 March 2026. The protocol, signed 2 November 2023, is the first to amend the treaty since it was originally signed and includes the following main changes:
- The preamble is replaced in line with OECD BEPS standards; and
- A new Article 28 (Entitlement to Benefits) is added, providing that a benefit under the treaty shall not be granted in respect…