AGREEMENT BETWEENAgreement for the Elimination of Double Taxation • May 9th, 2023
Contract Type FiledMay 9th, 2023The Government of the Kingdom of Cambodia and the Government of the Macao Special Administrative Region of the People's Republic of China, duly authorised by the Government of the People’s Republic of China, intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third jurisdictions), to further develop their economic relationship and to enhance their co- operation in tax matters,