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CITS Tax Law Review

A scholarly publication on Cambodian and international taxation

EDITORIAL BOARD

Editor in Chief

David BORINSKY

Associate Editors

Dr. Antoine FONTAINE
Sochara KRAUTCH

Each Treaty Its Own Bargain

24 June 2026

Authors: Dr. Antoine FONTAINE, Sochara KRAUTCH

Serie: CITS Tax Law Review

Special Features and Concessions Across Cambodia’s Double Tax Treaty Network
A provision-by-provision comparison against the OECD and UN Models, with an overlay of Cambodian domestic practice

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