Directorate General of Taxation issues new circular outlining procedures for resolving double taxation disputes.
Cameroon’s Directorate General of Taxation has published a circular outlining the amicable procedure for resolving disputes under its double taxation treaties. The procedure is designed to ensure fair tax administration by effectively resolving disputes and interpreting tax conventions.
The circular specifies the taxpayers and taxes covered, the steps to initiate the procedure, and conditions under which a request can be made. It also explains the role of competent authorities, the appeals process, and how taxpayers are notified of outcomes. Cases can be handled unilaterally by Cameroon or bilaterally with the other contracting state, typically resolved within 24 months, with taxpayers able to accept or reject the outcome.
While arbitration is not allowed under Cameroon’s bilateral treaties, it is permitted under the multilateral CEMAC (Economic and Monetary Community of Central Africa) tax treaty if authorities fail to reach an agreement.
