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ឯកសារយោងគណនេយ្យកម្ពុជា
Compliance · 7 នាទី

Transfer Pricing in Cambodia: Basics Every CFO Should Know

Cambodia introduced transfer pricing rules in 2017 and enforcement has been ramping up steadily.

ដោយ Editorial Team · April 8, 2026

Who is in scope

Any taxpayer with related-party transactions, whether cross-border or domestic, must comply. There is no de minimis threshold in the regulation itself, though documentation requirements scale with materiality.

Acceptable methods

The five OECD methods are accepted: comparable uncontrolled price, resale price, cost plus, transactional net margin, and profit split. Choice of method must be justified in the documentation.

Documentation

Maintain contemporaneous transfer pricing documentation including a master file and a local file. The GDT may request these during audit and short deadlines apply.

អត្ថបទនេះមានប្រយោជន៍មែនទេ? ចែករំលែកជាមួយក្រុមរបស់អ្នក ឬ ផ្ញើមតិមកយើង។

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