Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping

Cameroon

A. Progress in the implementation of the minimum standard

Cameroon has four tax agreements in force, as reported in its response to the Peer Review questionnaire.

Cameroon signed the MLI in 2017, listing four tax agreements.1

Cameroon is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with Cameroon.

Summary of the jurisdiction response – Cameroon

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Canada	No	N/A	Yes	N/A
2	France	No	N/A	Yes	N/A
3	South Africa	No	N/A	Yes	N/A
4	Tunisie	No	N/A	Yes	N/A