According to a release from South Korea's National Tax Service, officials from South Korea and Cambodia met on 5 January 2026 for the 4th Korea-Cambodia Commissioners' Meeting. During the meeting, the officials discussed, among other things, the enhancement of tax cooperation, including through revisions to the 2019 income tax treaty between the two countries to include provisions for assistance in the collection of taxes. Any resulting revisions would be the first to the treaty and must be …