Cameroon
A. Progress in the implementation of the minimum standard
Cameroon has six tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.
Cameroon signed the MLI in 2017 and listed its non-compliant agreements.1 The agreements modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
Cameroon is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2
← 1. The agreement with the United Arab Emirates is included in Cameroon’s draft definitive list of reservations and notifications under the MLI, to be deposited upon the deposit of Cameroon’s instrument of ratification of the MLI.
← 2. For its agreements listed under the MLI, Cameroon is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).