The Secretariat of the Global Forum on Transparency and Exchange of Information on Request (Global Forum) and the Asian Development Bank (ADB) are assisting Cambodia in preparing for its peer review aimed at assessing the country’s compliance with the international standard of transparency and exchange of information on request (EOIR).

From 6 to 8 June 2023, the Global Forum Secretariat and the ADB carried out a mock on-site visit in Phnom Penh, Cambodia, to discuss progress achieved and remaining challenges, and to prepare stakeholders for the review process. Various meetings with representatives from the government and the private sector were organised, including with the ministries of Economy and Finance, Commerce, and Justice, as well as with the General Department of Taxation and the National Bank of Cambodia. A session to discuss the Convention on Mutual Administrative Assistance in Tax Matters (MAAC) and the Automatic Exchange of Financial Account Information (AEOI) standard with officials from the General Department of Taxation took place on 9 June 2023.