Cambodia: New transfer pricing regulations
New regulations include rules relating to required transfer pricing documentation
The Ministry of Economy and Finance (MoEF) issued Prakas No. 574 MEF.Prk.GDT (September 19, 2024) to clarify and provide additional rules and procedures for division of income and expense between related parties, including rules relating to required transfer pricing documentation.
Prakas 574 will be effective January 1, 2025, and the existing Prakas 986 and other relevant regulations that are contrary to Prakas 574 will be repealed.
Read a December 2024 report prepared by the KPMG member firm in Cambodia summarizing the notable changes in and implications of the new guidance