4 July 2014
Cambodia has
agreed to be included on a list of jurisdictions treated as if they have an
inter-governmental agreement in effect on the US Foreign Account Tax Compliance
Act.
In a
client alert, Sciaroni & Associates said Cambodia advised the United States
on Monday that it would take steps to sign an agreement on improving
international tax compliance and implementing the act by the end of December. "Cambodia
is intending to proceed with Model 1B agreement, including its Annexes." The list of jurisdictions
is maintained by the US Department of the Treasury and the US Internal Revenue
Service.
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