Cambodia: New transfer pricing regulations

New regulations include rules relating to required transfer pricing documentation 

Share
December 20, 2024

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January 1, 2025, and the existing Prakas 986 and other relevant regulations that are contrary to Prakas 574 will be repealed.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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP\'s . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline