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Legal Briefing
Cambodia tax advice – commercial property leasing, the new criminal code and regulatory updates
Practice Area: Commercial Property
Sector: Real estate
Jurisdiction: Cambodia
Published: 10 January 2011
Law Firm: DFDL Mekong
Overview
DFDL Mekong's legal and tax tip update looks at the following:
• Corporate investors in commercial property find themselves facing tax challenges in Cambodia. When it comes to offices, retail and supermarkets, most often the lease agreement is concluded between two Cambodian corporate entities.
• Allegations of fraud and breach of trust are frequently raised in the courts and in alternative dispute resolution forums in Cambodia. Until the promulgation of the considerably more comprehensive Criminal Code, such allegations were determined based on provisions relating to the Judiciary and Criminal Law and Procedure Applicable in Cambodia during the Transitional Period.
• Legal and regulatory updates in 2011 for the banking, taxation, real estate and transportation sectors.
To read more, click View Briefing.
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