The General Department of Taxation (GDT) of Cambodia has published a news announcement regarding the tax liability of entities participating in the International Tax Convention on the Taxation of Income from Cross‑Border Transactions, specifically focusing on the BDO (CAMBODIA) LIMITED group. The announcement, released on 28 June 2026, provides detailed information about the obligations, reporting requirements, and compliance procedures that the BDO group must observe under the Convention. It outlines the criteria for determining taxable income, the methods for calculating withholding taxes, and the procedural steps for filing necessary declarations with the GDT. Additionally, the notice emphasizes the importance of accurate record‑keeping, timely submission of tax returns, and cooperation with tax authorities to avoid penalties. The GDT also clarifies the applicable tax rates for different categories of income, including royalties, interest, and technical service fees, and describes any exemptions or special provisions that may apply. Stakeholders are encouraged to review the full text of the announcement, accessible via the provided link, to ensure full compliance with the Convention’s requirements and to understand how upcoming regulatory changes may affect their operations in Cambodia. The announcement serves as a crucial update for multinational corporations, tax advisors, and any entities engaged in cross‑border activities within the Kingdom.