Cambodian Tax - Sovereignty Gained, Sovereignty Lost?

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• Adam Glen, member of Cambodian Department of Taxation Technical Working Group
• Thursday 29 April 2021, 17:00-18:00
• Online - email hmh46@cam.ac.uk or gevm2@cam.ac.uk for the login details.

If you have a question about this talk, please contact Guy Mulley.

Adam Glen sits in the unique position of being a non-Khmer who has been advising the Cambodian government about the development of the country’s tax system.

For the past 600 years, Cambodia has been attempting to both survive and regain its Sovereignty. For a brief period in the second decade of the 21st century, Cambodia managed to partially reclaim its Sovereignty through the improvement in tax revenue collection due to the successful application of Tax Law. Being a dual currency economy it has not yet achieved Fiscal Sovereignty as it is pegged to the US Dollar but in other aspects Sovereignty was re-established. However, the lack of development in Administrative Law means that events since 2013 have resulted in Sovereignty migrating from the Constitution to the Executive.

Setting his presentation in a geo-political and historical context, Adam will consider the economic, constitutional and legal influences that have helped to shape Cambodia’s emerging tax system.

Adam began his working life as a fraud investigator in Australia, before moving into the IT sector to specialise in corporate governance and regulatory compliance, working in Europe, Russia and the Middle East. Since 2012 he has been helping various departments of the Cambodian government, notably in advising Non-Governmental Organisations (NGOs) on Tax Law.

In addition to his UK law degree, Adam has completed Diplomas in Cambodian Tax Law and Cambodian Company Law. He lives in Cambodia with his wife, who is Khmer.

This talk is part of the Cambridge Tax Discussion Group series.

This talk is included in these lists:

• Cambridge Tax Discussion Group
• Online - email hmh46@cam.ac.uk or gevm2@cam.ac.uk for the login details

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