洪玛奈与阿利耶夫巴库会谈 柬阿签署避免双重征税协定与商会合作文件
10月12日，柬埔寨首相洪玛奈在巴库与阿塞拜疆总统阿利耶夫举行双边会谈，两人共同见证三份合作文件的交换，包括柬埔寨商会与阿塞拜疆商会之间的谅解备忘录。据柬埔寨国家通讯社AKP报道，洪玛奈此行以出席CICA峰会并对阿塞拜疆进行正式访问为框架。
同日，柬埔寨税务总局宣布，柬埔寨与阿塞拜疆已在阿塞拜疆签署《避免双重征税协定》。这是柬埔寨签署的第15份避免双重征税协定，阿塞拜疆也成为柬埔寨在高加索地区的首个税收协定伙伴。协定旨在消除双重征税、提高税收确定性，并为跨境贸易与投资提供便利。
协定还建立了征税权分配、行政协作、信息交换与防止逃避税的框架。协定尚需两国完成各自批准程序并交换文书后才能生效，生效后部分跨境付款有望适用较低的预提税率，具体以条约文本为准。
对考虑在高加索布局的柬埔寨与华人企业而言，税收协定的意义在于可预期的成本：利润、股息与特许权使用费如何征税有了成文规则。洪玛奈与阿利耶夫还表示，两国建交三十余年，合作空间远未用尽，此访确定的文件将把关系推入具体项目阶段。
Hun Manet Holds Baku Talks with Aliyev as Cambodia and Azerbaijan Sign Double Taxation Agreement
Prime Minister Hun Manet held bilateral talks with President Ilham Aliyev in Baku on October 12, and the two leaders witnessed the exchange of three cooperation documents, including a memorandum of understanding between the Cambodia Chamber of Commerce and its Azerbaijani counterpart, according to Agence Kampuchea Presse.
On the same day, Cambodia's General Department of Taxation announced the signing of a double taxation agreement between Cambodia and Azerbaijan. It is Cambodia's 15th such agreement and makes Azerbaijan Cambodia's first tax treaty partner in the Caucasus. The agreement is intended to eliminate double taxation, enhance tax certainty and facilitate cross-border trade and investment.
The agreement also establishes a framework for allocating taxing rights, administrative cooperation, exchange of information and the prevention of tax evasion and avoidance. It will enter into force only after both countries complete ratification procedures and exchange the required instruments, and reduced withholding rates on some cross-border payments may follow under the final treaty text.
For Cambodian and Chinese businesses considering a Caucasus presence, the treaty's value is predictable cost: written rules for how profits, dividends and royalties will be taxed. Hun Manet and Aliyev both said that more than thirty years after establishing relations, the two countries still have considerable room to expand cooperation.
图片来源：巴库火焰塔实景，摄影：佚名，CC BY-SA 3.0，来源：Wikimedia Commons（File:Baku, Azerbaijan - panoramio (3).jpg）
