Transfer Pricing Challenges

Journal
Borge, N.; Sim, L.
Cambodia
Asia-Pacific Tax Bulletin 2010 (Volume 16), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Cambodian taxpayers have not escaped the global trend of increased focus on transfer pricing. The article examines the issues and questions arising out of the recent surge in tax audits and the transfer pricing challenges that lay ahead.