The Law on Investment promulgated by Royal Kram No. NS/RKM/0894/03, dated 5 August 1994 is the principal legal framework governing domestic and foreign investment activities in the Kingdom of Cambodia. It establishes the rules, rights, guarantees, and incentives applicable to investors and investment projects, with the objective of creating a transparent, predictable, and investor-friendly environment. The Law provides for the registration and regulation of investment projects, outlines investment incentives and tax benefits, and guarantees key protections such as non-discrimination, protection against nationalization without compensation, and the free transfer of capital and profits. The Law on Investment aims to promote economic growth, job creation, technology transfer, and sustainable development, while enhancing investor confidence and competitiveness. It reflects Cambodia’s commitment to integrating into the regional and global economy by aligning its investment regime with international standards and best practices, thereby encouraging long-term and responsible investment in priority sectors of the national economy.