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Cambodia, like its regional peers, offers a number of tax incentives to investors. This paper reviews these incentives to assess their costs and benefits, including their likely effectiveness in attracting capital and in supporting the diversification strategy. It finds that an important incentive, the tax holiday, differs materially from practice elsewhere in offering a deferral rather than exempting from tax and may not be very effective. Moreover, other features of the tax system, such as the high withholding rate on dividends, imply relatively high effective tax rates for foreign investors. The paper discusses potential reforms that weigh revenue and other costs of tax incentives against the need for a competitive tax system, including a shift from tax holidays toward investment allowances.

Taxation --- Corporate Taxation --- Business Taxes and Subsidies --- Tax Evasion and Avoidance --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Corporate & business tax --- Tax incentives --- Tax holidays --- Effective tax rate --- Withholding tax --- Corporate income tax --- Taxes --- Tax policy --- Tax administration and procedure --- Income tax --- Corporations --- Cambodia

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The United Nations Handbook is a comprehensive guide to the United Nations system and how it works. The handbook summarises all United Nations organisations and provides essential information about their aims, structures, and membership.

United Nations law --- United Nations --- International agencies --- Verenigde Naties. --- SPECIALIZED AGENCIES. --- DIRECTORIES. --- International agencies. --- UN. --- UN System. --- United Nations. --- Yearbooks --- #SBIB:327.7H120 --- #BA01582 --- #RBIB:TSCAT --- Verenigde Naties: algemeen --- Law --- Regional and International Law --- Associations, International --- IGOs (Intergovernmental organizations) --- Institutions, International --- Intergovernmental organizations --- International administration --- International associations --- International governmental organizations --- International institutions --- International organizations --- International unions --- Organizations, International --- Specialized agencies of the United Nations --- AAN --- Arhanizatsyi︠a︡ Ab'i︠a︡dnanykh Natsyĭ --- Bangsa² Bersatu --- Birlashgan Millatlar Tashkiloti --- Birlăşmiş Millătăr Tăşkilatı --- Birleșmiș Milletler Teșkilâtı --- BMT --- Egyesült Nemzetek Szövetsége --- ENSZ --- FN --- Forenede nationer --- Förenta nationerna --- Forente nasjoner --- Gaertʻianebuli erebi --- Hayʼat al-Umam al-Muttaḥidah --- Hēnōmena Ethnē --- Kokuren --- Kokusai Rengō --- Kula Samagga --- LHQ --- Lian he guo --- Liên Hiệp Quó̂c --- Lien ho kuo --- Liên Hợp Quó̂c --- Manẓūmat al-Umam al-Muttaḥidah --- Milal-i Muttaḥid --- Naciones Unidas --- Nações Unidas --- Nations Unies --- Națiunile Unite --- Nazioni Unite --- Nėgdsėn U̇ndėstniĭ Baĭguullaga --- NU --- NUB --- O.Ē.E. --- OĒE --- OKB --- ʻOngkān Sahaprachāchāt --- ONU --- ONZ --- OON --- Organisation des Nations Unies --- Organismos Hēnōmenōn Ethnōn --- Organismos tōn Hēnōmenōn Ethnōn --- Organização das Nações Unidas --- Organizace spojených národů --- Organizácia Spojených Národov --- Organizacija Ujedinjenih Nacija --- Organización de las Naciones Unidas --- Organizacja Narodów Zjednoczonych --- Organizata e Kombeve të Bashkuara --- Organizația Națiunilor Unite --- Organizat︠s︡ii︠a︡ na obedinenite nat︠s︡ii --- Organizat︠s︡ii︠a︡ Obʺedinennykh Nat︠s︡iĭ --- Orhanizat︠s︡ii︠a︡ Ob'i︠e︡dnanykh Nat︠s︡iĭ --- OSN --- OUN --- PBB --- Perserikatan Bangsa-Bangsa --- Rāshṭrasaṃgha --- Sahaprachāchāt --- Sāzmān-i Milal-i Muttafiq --- Sāzmān-i Milal-i Muttaḥid --- Sjuninejal Konob'laq --- U.N. --- Ühinenud Rahvaste Organisatsioon --- Um --- Umam al-Muttaḥidah --- Umoja wa Mataifa --- Umot ha-meʼuḥadot --- UN --- United Nations Organization --- UNO --- ÜRO --- Vereinigte Nationen --- Vereinte Nationen --- Vereinten Nationen --- Verenigde Naties --- VN --- Yhdistyneet kansakunnat --- YK --- YūʼAṅʻnʻ --- Arhanizatsyi͡a Ab'i͡adnanykh Natsy --- Hēnōmena Ethn --- Kokusai Reng --- Organizace spojených národ --- Organizat͡sii͡a na obedinenite nat͡sii --- Organizat͡sii͡a Obʺedinennykh Nat͡si --- Orhanizat͡sii͡a Ob'i͡ednanykh Nat͡si --- International cooperation --- Interorganizational relations --- Non-state actors (International relations) --- International organization --- 255.1 Verenigde Naties --- או״מ --- أمم المتحدة --- الأمم 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