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Cambodia: Changes in Corporate Taxation Regime

(Jan. 25, 2016) The assignment of a tax regime to each taxpaying business in Cambodia is based on the Law on Taxation, which originally stated that tax on profit will be assessed “according to [either] the real regime, simplified regime, or estimated regime system of taxation” and that “[t]he rules and procedures for the assignment […]

Cambodia: Tribunal Charges Former Navy Commander with Genocide

(Dec. 18, 2015) On December 14, 2015, Meas Muth, a former navy commander in a position of authority during the rule of the Khmer Rouge, was charged with genocide, crimes against humanity, and other crimes by the International Co-Investigating Judge of the Extraordinary Chambers in the Courts of Cambodia (ECCC). In the past, Muth had […]

Cambodia: Judicial System Criticized for Treatment of Rape Victims

(Dec. 2, 2015) On November 29, 2015, the Cambodian human rights nongovernmental organization Licadho released a report entitled Getting Away with It: The Treatment of Rape in Cambodia’s Justice System, as part of its 16-day initiative focused on gender-based violence.   (Latest Human Rights News, Licadho website (last visited Nov. 29, 2015).)  Licadho, which was founded […]

Cambodia: Protest Supports Villagers Challenging Foreign Forest Concession

(Sept. 25, 2015) On September 22, 2015, a group of approximately 100 Cambodians from the Phnong ethnic group rallied to support five members of the group who were questioned in court and then released. The issues involved were claims of illegal logging and a land dispute in Kratie Province of eastern Cambodia. The provincial court […]

Cambodia: Law on NGOs Passed

(July 15, 2015) On July 13, 2015, Cambodia’s legislature adopted a new law designed to regulate the country’s approximately 5,000 nongovernmental organizations (NGOs). The Law on Associations and Non-Governmental Organizations passed with unanimous support from the ruling party, while all the opposition party members of the legislature boycotted the vote, and street protests took place […]

Cambodia; United Nations: Indictment for Crimes Against Humanity

(Mar. 31, 2015) On March 27, 2015, the Extraordinary Chambers in the Courts of Cambodia (ECCC), a United Nations-backed tribunal established in 2006 to try those accused of crimes committed when the Khmer Rouge controlled the country, charged Ao An, a former Khmer Rouge member, with “crimes against humanity of murder, extermination, persecution on political […]

Cambodia: New Election Laws

(Mar. 24, 2015) On March 19, 2015, Cambodia’s parliament unanimously approved two new election laws, the Law on the Election of Members of the National Assembly and the Law on the National Election Committee. The legislation resulted from a compromise between the governing Cambodian People’s Party (CPP) and the opposition Cambodia National Rescue Party (CNRP). […]

Cambodia: New Regulation to Protect Workers

(Oct. 15, 2014) On October 8, 2014, Cambodia’s Ministry of Labor and Vocational Training and Ministry of Tourism jointly issued a regulation (prakas) to extend to workers in the entertainment industry the same rights and protections that are accorded to other workers under the current laws of the country. (Taylor Gillan, Cambodia Enacts Regulation to […]

Cambodia; Indonesia; Malaysia; Papua New Guinea; Philippines; Thailand: Regional Agreement on Protecting Witnesses and Victims

(Nov. 25, 2013) Cambodia, Indonesia, Malaysia, Papua New Guinea, the Philippines, and Thailand have agreed to establish a technical agency charged with improving cooperation among their national agencies in protecting witnesses and victims of transnational crime. The agreement was reached during a meeting held in Kuta, on the Indonesian island of Bali, that ended on […]

Cambodia: Criminalizing Denial of Atrocities

(June 12, 2013) On June 7, 2013, the National Assembly of Cambodia adopted legislation criminalizing the denial of the Khmer Rouge regime’s atrocities. Violation of the new law could result in a sentence of up to two years in prison. In addition, in theory the new law could make it impossible for former Khmer Rouge […]