This Manual was developed under the Financial Sector and Intellectual Property (FSIP) programme, a component of the ASEAN Economic Reform Programme funded by the United Kingdom’s cross government Prosperity Fund 1. The Manual was created and coordinated by Rouse & Co International, in conjunction with PwC, the FSIP Programme. The Manual is for informational purposes only and the views recommendations and contents of this Manual do not necessarily represent and are not necessarily endorsed by BritCham Cambodia, PwC or Rouse. So, users of this Manual should take local legal advice on specific cases.