Cambodia's General Department of Taxation (GDT) issued Notification No. 5367 GDT on 14 February 2023, which provides the acceptable market interest rates for related-party loans and employee loans for 2022. The rates are:

• 8.78% for KHR-denominated loans; and
• 8.35% for USD-denominated loans.

As per the latest guidance provided by Notification no. 10979 GDT (previous coverage) it is provided…