Singapore-Cambodia DTA Second Protocol Enters Force: BEPS Anti-Abuse Rules

The Second Protocol to the Singapore-Cambodia Double Taxation Agreement (DTA) entered into force on 6 March 2026, introducing BEPS-compliant measures to prevent treaty abuse via a new Article 28. Businesses engaging in cross-border activities between the two nations must review eligibility for treaty benefits to avoid unexpected tax exposures. This update strengthens fiscal integrity while preserving legitimate tax relief for compliant operations.