In order to ensure the collection of taxes, each jurisdiction adopts the tax system that it considersoptimal, depending on its socio-economic context. Cameroon legislator has
In response to the gradual slowdown in upstream oil and gas activity, the Cameroonian State hasdecided to revitalize this sector, whose revenues contribute significantly to
Cameroon’s upstream oil industry is one of the most important sources of funding for the governmentbudget. For two decades, this sector was governed by the
Transfer pricing documentation draws almost all of its essence from the model adopted and introduced by Action 13 of the OECD’s final report of 2015.
La documentation prix de transfert tire la quasi-totalité de son essence du modèle adopté et introduit par l’Action 13 du rapport final de l’OCDE pour
La vigilance accrue des Etats en matière de contrôle des transactions intragroupes apparait de plus en plus comme un moyen indispensable de sécurisation des recettes
The increasing vigilance of States in monitoring inter-company transactions is more and more seen as an essential means of securing tax revenues. It is in
Il est incontestable aujourd’hui que les multinationales jouent un rôle prépondérant dans l’économiemondiale. Constituant pour près de 80% des recettes fiscales des pays en développement,
It is undeniable that Multinationals play a pivotal role in the global economy nowadays. Accountingfor almost 80 percent of the tax revenue of developing countries,
The galloping internationalization of enterprises brings the tax administration to re-enforce the control of intercompany transactions in order to efficiently fight against international tax fraud