EuroCham Cambodia
EuroCham Cambodia spoke with Solveig Merrien, Resident Twinning Adviser for “Strengthening Tax Revenue Collection in Cambodia,” an EU-funded Twinning project led by Expertise France in partnership with Finland’s HAUS Institute.
We discussed what makes the EU’s Twinning model distinct from traditional technical assistance, how the project’s three pillars, personal income tax, tax audit systems, and human resource management, reinforce one another, and the role EuroCham and the wider business community play in shaping reforms to Cambodia’s tax system.
Solveig shared what a typical week looks like embedded within the General Department of Taxation, the trust-building that underpins the project’s peer-to-peer approach, and her hopes for what a stronger, more self-sufficient Cambodian tax system could mean five years from now.
Can you start with a bit of background about yourself, what type of work Expertise France does, and your role with the group?
Solveig: Certainly. I am Solveig Merrien, the Resident Twinning Adviser for this EU-funded project. With nearly 20 years in France’s Tax Administration (DGFiP), I’ve specialised in tax auditing, corporate tax services, personal income tax and internal auditing, focusing on process improvement and change management.
Expertise France, part of the AFD Group, is the French public agency leading international cooperation efforts. In this EU-Cambodia Twinning project called “Strengthening Tax Revenue Collection in Cambodia” the DGFiP and Expertise France partner with Finland’s HAUS Institute to support Cambodia’s General Department of Taxation (GDT) in strengthening its tax system, with a focus on Personal Income Tax (PIT), Capital Gains Tax (CGT), tax audit systems, and human resource management.
I serve in the project as the Resident Twinning Adviser (RTA). My role, with my team—a project assistant, and a language assistant—is to coordinate the project’s implementation on the ground in Phnom Penh, working closely with my Cambodian counterparts, particularly under the guidance of the Project Leaders from Cambodia, France, and Finland. My responsibility is to ensure that the project’s activities align with the GDT’s needs, in the full respect of the EU rules for Twinning.
This project is far from a solo effort. In fact, one of the strengths of the Twinning model is its collaborative ecosystem. We work closely with the Project Leaders as well as the Component Leaders and their counterparts within the GDT. Beyond that, we draw on the expertise of a wide network of short-term experts from the DGFIP and HAUS, and we’re guided by our contracting authority, the EU Delegation to Cambodia. The private sector, including EuroCham and other business associations, also plays a key role, alongside partners like the AFD Group. This multi-stakeholder involvement is what makes the Twinning so effective; it ensures that every perspective is considered, and that the reforms are both practical and sustainable.
Can you dig a bit deeper into the EU Twinning model and what makes this instrument unique? Why was it chosen as the vehicle for supporting the development of Cambodia’s tax system rather than other types of technical assistance programs?
Solveig: The EU Twinning model is a peer-to-peer institutional cooperation tool that has been a cornerstone of EU external action for decades. Unlike traditional consultancy or technical assistance, Twinning embeds civil servants from EU Member States directly within the beneficiary institution, in this case, the GDT in Cambodia. This approach fosters long-term knowledge transfer, institutional ownership, and sustainable capacity building by creating a platform for direct collaboration between the Member States and Cambodian experts.
What makes Twinning unique is its mandate for institutional strengthening. It is not about delivering recommendations from afar; it is about working side-by-side with local counterparts to co-design solutions, share best practices, and build trust. The model relies on the expertise of public officials who understand the complexities of tax administration firsthand, ensuring that the support is practical, context-specific, and aligned with EU and international standards.
This Twinning stands out because of its close involvement with the private sector too. We are not just working with the GDT; we are also consulting businesses, addressing their concerns, to make sure we fully understand the realities of Cambodia’s economy.
The project is tackling three issues at once: introducing a Personal Income Tax and Capital Gains system, strengthening how tax audits are done, and enforcing how the tax authority manages its own people. How do these three components work together, and which one do you expect will have the most lasting impact?
Solveig: The three components of this Twinning project are interconnected and mutually reinforcing, designed to create a holistic, sustainable reform of Cambodia’s tax system.
As experts, we share knowledge and best practices, but decision-making always remains with Cambodian authorities.
Ultimately, the true power of this Twinning lies in its integrated approach. The three components are designed to reinforce each other, creating a virtuous cycle of higher revenue, better compliance, and stronger institutions.
If this project achieves everything it sets out to, what does Cambodia’s tax landscape look like in five years? What implications does it hold for the country’s ability to fund its own development and move beyond external aid?
Solveig: While I don’t have a crystal ball, though I wish I did, I’m optimistic about what this Twinning project can help Cambodia achieve.
The implications go far beyond numbers. A stronger tax system means more fiscal space; the ability to invest in public services without relying on external aid. It means greater autonomy in shaping the country’s future, whether that is reducing poverty, improving social services, or building a more inclusive economy. In addition, of course, it means moving closer to the goal of self-sufficiency, where Cambodia can fund its own growth and development.
Ultimately, this project is not just about taxes, it’s about building a foundation for a more prosperous and independent Cambodia.
And while I can’t predict the future, I hope that in five years the GDT will look back and say: “This wasn’t just any project, it was our project, and we own the results and they are great!”
The Twinning approach relies on embedding European civil servants directly inside a partner institution rather than delivering recommendations from the outside. What does a typical week look like, and how do you bridge the gap between how France or Finnish’s tax system works and the realities on the ground in Phnom Penh?
Solveig: Given the scope of the project, you will easily understand that we do not have a typical week in Phnom Penh!
One constant is undeniable: all the missions need to be prepared, coordinated, implemented and then documented.
For instance, we recently had a Training of Trainers missions with Finnish experts and GDT’s officers in the National Tax School and soon, we will have a mission with workshops around Personal Income Tax and Capital Gain Tax led by French and Cambodian experts.
All our weeks are dynamic, collaborative, and deeply immersed in the GDT’s daily operations.
Bridging the gap between EU and Cambodian systems starts with humility. We don’t assume French or Finnish solutions fit perfectly.
I strongly believe that relationships matter and building trust with GDT staff is as important as technical work. We spend time working together, listening, translating Khmer documents, and participating in local events.
The Twinning model’s peer-to-peer, embedded approach ensures that reforms are not imposed but co-created. By living and working in Phnom Penh, I can respond in real-time to challenges, build personal relationships, and ensure that European expertise is not just transferred but adapted.
A final thought: This Twinning project is a marathon, not a sprint. My role as RTA is to be a facilitator between France, Finland and Cambodia, a bridge between theory and practice, between today’s challenges and tomorrow’s opportunities. It is a real privilege to be part of this journey.
