Actually the profits recieved in form of dividend from
companies which are non resident are taxable as income tax in
Cambodia.
But the the tax paid on Foriegn source income is given or
allowed a credit
Paying out dividends are not subject to Dividend withholding
tax rather the company who want to pay the advance tax they need to
firstly pay the advance tax on the profits earned at the time of
dividend distribution.
But the the advance tax which is already paid is generally
exempted