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Mergers and Acquisitions Regulation in Cambodia: A Review of the Revised Law Governing Business Combinations

There are a number of relevant laws and regulations that are applicable to and govern M&A transactions in Cambodia. These include the Law on Commercial Enterprises (1995), Law on Investment (2021), Law on Competition (2021), and a number of Sub-Decrees and Prakas (“proclamations”—  ministerial level regulations), significantly including for listed companies, the Prakas on Corporate Governance for Listed Public

Enterprise (2010)).


The Cambodia Competition Commission (CCC) is Cambodia’s central

designated authority over M&A transactions. National security review is not

required. However, there are a number of possible authorities and regulators

that may need to provide approval for an M&A transaction depending on

whether the target company is a private company or is publicly trading, and

whether the target company is licensed in a regulatory industry (e.g., banking,

insurance, telecommunications, gaming, etc) and if the transaction meets

the prior notification thresholds for CCC review.


For all private share transfers, the approval of the Ministry of Commerce

(MoC) and General Department of Taxation (GDT) is required. For sales of

Qualified Investment Projects (QIPs), approval of the Council for the

Development of Cambodia (CDC) is also needed to effectuate the

transaction. Where the target company is in a regulated industry, the

relevant regulatory authority also needs to provide approval, for example,

the sale of shares in banks and financial institutions requires the approval of the

National Bank of Cambodia (NBC), the Kingdom’s banking regulator.


Where a target company is a publicly traded entity, compliance with all

relevant securities laws is mandatory and approval from the CSX and SERC

is also required for negotiated acquisition of listed shares or a private

threshold purchase of non-listed shares.


For a detailed overview of the current law on business acquisitions and combinations in the Kingdom of Cambodia, please download IAO Asia’s report at the link below.




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