Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
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Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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Cambodia
Defines new investment incentives and aftercare services
26 Jun 2023On 26 June 2023, the Council for the Development of Cambodia (CDC) issued the ‘Sub-decree of 2021 Investment Law’, which comprises seven chapters and 28 articles. The primary focus of the decree is to outline the incentives available for various types of investments. To achieve this, the decree introduces a classification for Qualified Investment Projects (QIPs) into three distinct categories. The durations of the tax incentives span nine years, six years, and three years, contingent upon the specific category to which a QIP belongs.
Notably, Category 1 encompasses 37 investment activities qualifying for the maximum tax incentive duration of nine years. Meanwhile, Category 2 incorporates 65 investment activities eligible for tax incentives spanning six years, and Category 3 is comprised of 32 investment activities that can garner three years of incentives.
Additionally, investment aftercare services have been given due recognition in the sub-decree and CDC is to be the coordinating agency for these services.
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Type:
- Promotion and facilitation (Investment facilitation , Investment incentives)
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Industry:
- Not industry specific
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Sources:
- Government of Cambodia. CDC, Sub Decree No. 139 ANK.BrK dated 26 June 2023 on the Implementation of the Law on Investment, https://cdc.gov.kh/laws-and-regulations/, 23 Jun 2023
- khmertimeskh, Cambodia gives ‘investment aftercare’ top priority, https://www.khmertimeskh.com/501323940/cambodia-gives-investment-aftercare-top-priority/, 14 Jul 2023
- lexology, Sub-Decree on the Implementation of Law on Investment, https://www.lexology.com/library/detail.aspx?g=b3e5ff60-71ef-451c-b0b8-f820c9d1c7e5, 06 Jul 2023
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the quarterly Investment Policy Monitor (since 2009) and the UNCTAD-OECD Reports on G20 Measures.
In 2011, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2000 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for growth and development.
-
Note: the policy measures are identified through a systematic review of government and business intelligence sources. Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share




