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POST STAFF. Cambodia and Indonesia have reached an agreement on double tax avoidance (DTA), the General Department of Taxation (GDT) said on Tuesday. If the remaining approval procedures are completed in the course of 2020, the DTA could take effect from as early as January 1, said the GDT.

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What is a DTA and how does it work? DTA is short for double tax agreement. It is also called double tax treaty (DTT). Countries or states sign DTA's in order to achieve the following major objectives: avoidance of double taxation, allocation of taxing rights, and exchange of information.

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