Cambodia | Country Regulations | Transfer Pricing | CrossBorder Solutions Skip to main content

COUNTRY BY COUNTRY ACTION PLAN

Cambodia

In Cambodia, transfer pricing regulations were introduced in 2017 and transfer pricing audit capabilities are developing.

Risk profile: Medium

Filing deadline: No requirements

Documentation

Documentation requirements outlined in the OECD Guidelines are acceptable.

Economic Analysis

3-year, Excel inter-quartile simple average range.

Completion Date

Within 7 days upon request.

Benchmark Requirements

Regional benchmarks are acceptable.

Filing Requirements

No requirements.

A TO Z LIST

Country Guide

Fiona knows every country’s transfer pricing requirements. You can see all the latest information here.

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A

Albania

Risk: High
Deadline: March 31st

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Algeria

Risk: High
Deadline: April 30th

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Argentina

Risk: High
Deadline: May 15th

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Armenia

Risk: Low
Deadline: No requirements

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Australia

Risk: High
Deadline: 12 months after the FYE

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Austria

Risk: High
Deadline: June

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Azerbaijan

Risk: High
Deadline: No requirements

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B

Bahrain

Risk: Low
Deadline: On request

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Bangladesh

Risk: Low
Deadline: No requirements

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Belarus

Risk: High
Deadline: No requirements

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Belgium

Risk: High
Deadline: September 30th

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Bolivia

Risk: Low
Deadline: No requirements

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Bosnia and Herzegovina

Risk: Medium
Deadline: March 31st

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Brazil

Risk: Medium
Deadline: July 31st

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Bulgaria

Risk: Low
Deadline: March 31st

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C

Cambodia

Risk: Medium
Deadline: No requirements

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Canada

Risk: High
Deadline: June 30th

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Chile

Risk: High
Deadline: April 30th

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China

Risk: High
Deadline: May 31st

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Colombia

Risk: Medium
Deadline: April 30th

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Costa Rica

Risk: High
Deadline: December 15th

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Croatia

Risk: High
Deadline: April 30th

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Cyprus

Risk: Medium
Deadline: Within 60 days upon request

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Czech Republic

Risk: Medium
Deadline: Within 3 months after FYE

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D

Denmark

Risk: High
Deadline: June 30th

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Dominican Republic

Risk: Medium
Deadline: 180 days after the FYE

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E

Ecuador

Risk: High
Deadline: May 31st

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Egypt

Risk: Medium
Deadline: April 30th

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El Salvador

Risk: Medium
Deadline: Within 5 months after FYE

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Estonia

Risk: High
Deadline: On Request

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F

Finland

Risk: High
Deadline: April 30th

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France

Risk: High
Deadline: April 30th

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G

Georgia

Risk: High
Deadline: On Request

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Germany

Risk: High
Deadline: On Request

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Ghana

Risk: High
Deadline: 4 months following the FYE

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Greece

Risk: High
Deadline: 6 months after FYE

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Guatemala

Risk: High
Deadline: March 31st

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H

Honduras

Risk: High
Deadline: April 30th

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Hong Kong

Risk: High
Deadline: 9 months after FYE

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Hungary

Risk: High
Deadline: May 31st

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I

Iceland

Risk: Medium
Deadline: May 31st

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India

Risk: High
Deadline: November 30th

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Indonesia

Risk: High
Deadline: 4 months after FYE

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Ireland

Risk: Medium
Deadline: September 23rd

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Israel

Risk: High
Deadline: May 31st

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Italy

Risk: High
Deadline: End of 9th month after FYE

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J

Japan

Risk: High
Deadline: March 31st

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Jordan

Risk: Low
Deadline: No requirements

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K

Kazakhstan

Risk: High
Deadline: May 15th

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Kenya

Risk: High
Deadline: No requirements

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Kosovo

Risk: High
Deadline: March 31st

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Kuwait

Risk: High
Deadline: Upon request

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L

Latvia

Risk: High
Deadline: Within 12 months after the FYE

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Lebanon

Risk: Medium
Deadline: Upon request

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Lithuania

Risk: Medium
Deadline: 15th day of 6th month after FYE

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Luxembourg

Risk: Medium
Deadline: May 31st

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M

Madagascar

Risk: Low
Deadline: On request

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Malawi

Risk: High
Deadline: Upon request

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Malaysia

Risk: High
Deadline: 7 months after FYE

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Malta

Risk: Low
Deadline: No requirements

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Mexico

Risk: High
Deadline: March 31st

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Montenegro

Risk: Low
Deadline: Upon request

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Morocco

Risk: High
Deadline: Upon request

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N

Namibia

Risk: Low
Deadline: 30 days upon request

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Netherlands

Risk: Medium
Deadline: 5 months after FYE

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New Zealand

Risk: Medium
Deadline: By submission of income tax return

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Nicaragua

Risk: Low
Deadline: 3 months after FYE

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Nigeria

Risk: Medium
Deadline: 6 months after FYE

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Norway

Risk: High
Deadline: May 31st

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O

Oman

Risk: High
Deadline: Within 6 months of FYE

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P

Pakistan

Risk: Low
Deadline: Upon request

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Panama

Risk: Medium
Deadline: 3 months after FYE

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Paraguay

Risk: Low
Deadline: Upon request

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Peru

Risk: Medium
Deadline: June of the following year

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Philippines

Risk: High
Deadline: 15th day of the 4th month after FYE

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Poland

Risk: High
Deadline: 9 months after FYE

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Portugal

Risk: Medium
Deadline: 15th day of the 7th month following FYE

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Q

Qatar

Risk: High
Deadline: Within 4 months of the end of the accounting period

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R

Romania

Risk: High
Deadline: 25th day of the 3rd month after FYE

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Russia

Risk: Medium
Deadline: Upon request

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S

Saudi Arabia

Risk: High
Deadline: On Request

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Serbia

Risk: Medium
Deadline: 180 days after FYE

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Singapore

Risk: High
Deadline: November 30th

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Slovakia

Risk: Medium
Deadline: 3 months after FYE

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Slovenia

Risk: Medium
Deadline: Within 3 months after FYE

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South Africa

Risk: Medium
Deadline: 1 year after FYE

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South Korea

Risk: High
Deadline: 3 months after FYE

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Spain

Risk: Medium
Deadline: 25 days after a 6-month period after FYE

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Sri Lanka

Risk: Low
Deadline: November 30th

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Sweden

Risk: High
Deadline: July 1st

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Switzerland

Risk: Medium
Deadline: Upon request

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T

Taiwan

Risk: High
Deadline: May 31st

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Tanzania

Risk: High
Deadline: 6 months after FYE

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Thailand

Risk: High
Deadline: Upon request

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Turkey

Risk: High
Deadline: 25th day of the 4th month following FYE

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U

Ukraine

Risk: High
Deadline: Within 30 days upon request

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United Arab Emirates

Risk: Low
Deadline: Upon request

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United Kingdom

Risk: Low
Deadline: 12 months after FYE

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United States of America

Risk: Medium
Deadline: March 15th

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Uruguay

Risk: Medium
Deadline: April 23rd

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V

Venezuela

Risk: High
Deadline: 6 months after FYE

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Vietnam

Risk: High
Deadline: 90 days after FYE

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Z

Zambia

Risk: High
Deadline: June 21st

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Zimbabwe

Risk: High
Deadline: Upon request

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