@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://data.opendevelopmentmekong.net/dataset/3a179a1f-74a3-4431-a82c-98b7e6bcada9> a dcat:Dataset ;
    dct:description """This document sets out provisions concerning tax liability for business transfers, share transfers, or enterprise mergers, to guide the relevant tax administration, procedures, or responsibilities.\r
""" ;
    dct:identifier "3a179a1f-74a3-4431-a82c-98b7e6bcada9" ;
    dct:issued "2026-10-19T09:16:35"^^xsd:dateTime ;
    dct:modified "2026-10-19T09:43:11"^^xsd:dateTime ;
    dct:publisher <https://data.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> ;
    dct:title "Prakas no. 584 on tax liability for business transfers, share transfers, or enterprise mergers" ;
    dcat:distribution <https://data.opendevelopmentmekong.net/dataset/3a179a1f-74a3-4431-a82c-98b7e6bcada9/resource/efe52438-ffb3-42c1-9ed4-f06794e4964a> ;
    dcat:keyword "Economy and commerce",
        "Taxation" .

<https://data.opendevelopmentmekong.net/dataset/3a179a1f-74a3-4431-a82c-98b7e6bcada9/resource/efe52438-ffb3-42c1-9ed4-f06794e4964a> a dcat:Distribution ;
    dct:format "PDF" ;
    dcat:accessURL <https://data.opendevelopmentcambodia.net/en/dataset/3a179a1f-74a3-4431-a82c-98b7e6bcada9/resource/efe52438-ffb3-42c1-9ed4-f06794e4964a/download/p1.pdf> ;
    dcat:byteSize 3028984.0 ;
    dcat:mediaType "application/pdf" .

<https://data.opendevelopmentmekong.net/organization/b29b56a5-21a2-4d4e-ad58-bf25adebb75b> a foaf:Organization ;
    foaf:name "Open Development Cambodia" .