Cameroon has published a list of 112 countries and jurisdictions covered by automatic Country-by-Country tax report exchanges. The measure, effective from 10 June 2026, applies to fiscal years starting on or after 1 January 2026 and implements Cameroon’s international CbC reporting arrangements.
Cameroon’s Directorate General of Taxation released Order No. 000527/MINFI on 10 June 2026 naming the countries and jurisdictions that have concluded automatic exchange arrangements with Cameroon for Country-by-Country (CbC) tax reports. The order took effect immediately upon issuance.
The order enforced provisions under Article 18 quater (8) of Cameroon’s General Tax Code, combined with the 2024 Finance Law (Law No. 2023/019, enacted 19 December 2023). Cameroon signed the Multilateral Competent Authority Agreement on CbC Reporting on 24 January 2024, which provided the international foundation for the exchange mechanism.
The measures apply to fiscal years starting on or after 1 January 2026.
The Directorate General of Taxation oversees the application and administration of the order.
112 jurisdictions listed
The annex covered 112 jurisdictions participating in automatic CbC data exchanges with Cameroon.
These included African jurisdictions such as South Africa, Benin, Botswana, Cabo Verde, Gabon, Kenya, Liberia, Morocco, Mauritius, Nigeria, Senegal, Seychelles and Tunisia.
The European jurisdictions included Germany, Austria, Belgium, Spain, Estonia, Finland, France, Greece, Hungary, Ireland, Italy, Norway, the Netherlands, Poland, Portugal, the United Kingdom, Switzerland and Ukraine.
The list also covered jurisdictions across the Americas, Asia-Pacific and the Middle East, including Argentina, Brazil, Canada, Chile, Colombia, Mexico, Peru, Uruguay, Australia, China, Hong Kong (China), India, Indonesia, Israel, Japan, Kazakhstan, Malaysia, New Zealand, Oman, Pakistan, Qatar, Singapore, Thailand, UAE and Vietnam.
It further included financial centres and overseas territories such as Andorra, Anguilla, Antigua and Barbuda, Aruba, the Bahamas, Belize, Bermuda, British Virgin Islands, Cayman Islands, Curaçao, Gibraltar, Guernsey, Isle of Man, Jersey, Liechtenstein, Monaco, Montserrat and Turks and Caicos Islands.
