Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 17/06/2019

Cameroon

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 30 June 2015 - Or. Fr.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i
Personal income Tax,
Corporate income tax ;
Special tax on income;

Article 2, paragraph 1.a.ii
Taxes on capital gains which are imposed separately from the tax on income or profits

Article 2, paragraph 1.b.iii.C
Value-added tax;

Article 2, paragraph 1.b.iii.D
Excise tax


Period covered: 01/10/2015 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 30 June 2015 - Or. Fr.

ANNEX C – Definition of the word "national" for the purpose of the Convention

All individuals of Cameroonian nationality and all legal persons, partnership or capital companies, associations and other entities planned and constituted under the laws in force in Cameroon.


Period covered: 01/10/2015 -
Articles concerned : 3


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.