On 28 November 2025, Cambodia's National Assembly (lower house of Parliament) approved the pending protocol to the 2016 income tax treaty with Singapore. The protocol, signed 2 November 2023, is the first to amend the treaty and will enter into force once the ratification instruments are exchanged. It will apply in Cambodia from 1 January of the year following its entry into force, and will apply in Singapore in respect of withholding taxes from 1 January of the year following its entry into …