KPMG-TAFTAC: Key Trends on Investment Regulations and TP, Tax & Customs Audit

In order to guarantee constant and correct compliance with tax, customs, and corporate regulations in Cambodia, business entities must keep themselves updated with the relevant changes in the tax and corporate landscape in Cambodia. At times, the sheer amount of information released from various sources can be overwhelming and often requires comprehensive interpretation.

In addition, Transfer Pricing (TP) has become the key focus area for tax authorities when assessing taxpayers. In practice we have seen that the requirements for TP documentation have been increasing in tax audits. During the tax audit process, there are several issues that have generally been scrutinized or challenged by the Tax Authority, such as the pricing of goods and intangibles (i.e., technology/ trademark/ brand-named, etc.), intra-group services and interest expense. Therefore, TP documentation is becoming a major requirement for all taxpayers who have Related Party Transactions.

You are cordially invited to join our seminar on “Key Trends on Investment Regulations and TP, Tax & Customs Audit”, organized by KPMG in Cambodia and Textile, Apparel, Footwear & Travel Goods Association in Cambodia (TAFTAC).