International tax relations

The Ministry of Finance through the services of the Directorate General of Taxation is involved in international cooperation through the animation of international tax relations and the follow-up of diplomatic privileges in tax matters.

As far as international tax cooperation is concerned, the actions concern participation in community groupings (CEMAC, OHADA), participation in international colloquia, exchanges of experiences with foreign administrations and international organizations, as well as negotiation of tax conventions with other States.

As such:

Participation in community groupings is manifested through the involvement of the tax administration in different boards, workshops or sessions relating to the development or harmonization of community texts, organized by these bodies;

Participation in international colloquia through involvement of the tax administration in the activities of specialized international organizations such as ATAF, CREDAF, OECD, CATA, etc;

Participation also in the IMF or CEMAC technical assistance missions, hosting study missions from other States and organisations, carrying out study missions abroad.

Concerning tax conventions, Cameroon has to date signed conventions with three States (France, Tunisia, Canada) in addition to CEMAC. Talks are under way with two States (South Africa and Morocco), while there are plans to extend this convention network to other countries, such as Nigeria, China, Egypt, etc.