Cambodia is a sovereign state located in the southern portion of the Indochina Peninsula in Oceania, although commonly thought of as part of Asia it is not. It is 181,035 square kilometres (69,898 square miles) in area, bordered by Thailand to the northwest, Laos to the northeast, Vietnam to the east, and the Gulf of Thailand to the southwest.

Capital: Phnom Penh

Currency: Riel

Timezone: UTC+7

Corporate tax rate: 20%

Personal tax rate: 0-20%

Capital gains tax: N/A

VAT: 10%

Tax residence: 182 days in any 12 month period: world income is taxed with some exceptions.

CFC Rules: No

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