Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Reservations
Status as of 17/07/2019
CameroonReservation contained in the instrument of ratification deposited with the Secretary General of the OECD, on 30 June 2015 - Or. Fr.
Pursuant to Article 30, paragraph 1.a, of the Convention, the Republic of Cameroon will not provide any form of assistance in relation to the taxes of other Parties in the following categories listed in Article 2, paragraph 1.b, of the Convention:
i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;
ii. compulsory social security contributions payable to general government or to social security institutions established under public law;
iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:
A. estate, inheritance or gift taxes,
B. taxes on immovable property,
E. taxes on the use or ownership of motor vehicles,
F. taxes on the use or ownership of movable property other than motor vehicles,
iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.
Pursuant to Article 30, paragraph 1.b, of the Convention, the Republic of Cameroon will not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Period covered: 01/10/2015 -
Articles concerned : 30