The term “procedure of mutual agreement” refers to the process of resolving grievances through the competent authorities of the Kingdom of Cambodia and the competent authorities of the States Parties of the agreements relating to double taxation inconsistencies in the interpretation and implementation of the agreement on tax evasion overlap.

The term “Cambodian resident” refers to the taxpayer who is a Cambodian resident and a Cambodian citizen in accordance with of the Agreement on the Avoidance of Double Taxation.

The term “Agreement on the Avoidance of Double Taxation” refers to the Agreement on the Avoidance of Double Taxation and the Prevention of Tax Evasion in Relation to Income Tax or the Agreement on the Elimination of Double Taxation. On income tax and prevention of tax evasion and tax evasion between the Royal Government the Kingdom of Cambodia and the States Parties to the entry into force of this Agreement.

The term “State Party of the Agreement” refers to the country or State Party or jurisdiction of the applicable agreement. Agreement on the Avoidance of Double Taxation with the Kingdom of Cambodia. The term “competent authority” for the Kingdom of Cambodia refers to the General Department of Taxation, which is the full representative of the Ministry of Economy and Finance for the implementation of mutual consent procedures in resolving complaints under the Avoidance Agreement. Overlapping taxes.