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                   paid by investors moving into a zone, as well as the fees paid for
                   collective services like food service and dormitories. His only obligations
                   are to supply water and electricity and provide a dry container port at a
                   convenient distance from the zone. Once a zone is equipped with these
                   basic necessities, investors may benefit from significant tax incentives.
                   This explains why the council that oversees the zones created fourteen
                   zones (although, in reality, only five actually are functional (because
                   “developers” have not yet been found for the nine remaining zones).
                   The zones are located near large labor pools like Phnom Penh or near
                   major transportation axes—either maritime (for the Sihanoukville zones
                   on the Cambodian Sea, or the Bavet zones on the Vietnamese border),
                   or overland (towards Thailand, for the Poi Pet zone). As the table
                   below illustrates, a total of about 68,000 jobs were created in 2014 in
                   Cambodia’s zones, with the largest number along the Vietnamese
                   border.


                   Table 4. Special Economic Zones in Cambodia: Locations, Jobs, and
                   Companies



                                                       Year  Number of   Total    Employees
                      Location      Name of SEZ
                                                      created   firms   employment  per firm
                    Phnom Penh  Phnom Penh SEZ         2008     50       17,000     340
                    Bavet      Manhattan SEZ           2006     26      28,051      1,079

                               Tai Seng Bavet          2007     17       7,968      469
                               Dragin King SEZ         2013      2        280       140

                    Sihanoukville  Sihanoukville SEZ1   2009     2        424       212
                               Sihanoukville SEZ2      2008     40       8,967      224
                               Sihanoukville Port SEZ   2012     2        416       208

                    Poi Pet    Poi Pet O’Neang SEZ     2011      2        830       415

                    Koh Kong   Neang Kok Koh Kong SEZ   2005     4       3,953      988
                                      Total                     145     67,889      468
                   Council for the Development of Cambodia, http://www.cambodiainvestment.gov.kh/list-
                   of-sez.htlm



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