Home2016 Treaties and Agreements ...Cambodia (16-1223.1) – Agreement to Improve International Tax Compliance and to Implement the Foreign Account Tax Compliance Act hide Cambodia (16-1223.1) – Agreement to Improve International Tax Compliance and to Implement the Foreign Account Tax Compliance Act TIAS Office of Treaty Affairs December 23, 2016 Taxation: Foreign Account Tax Compliance Agreement signed at Phnom Penh September 14, 2015; entered into force December 23, 2016. With annexes. Download attachment [2 MB] Tags Cambodia Taxation Treaties