Cameroon has concluded double tax agreements with various countries such as South Africa, Morocco, Tunisia, Canada, France and the United Arab Emirates. These texts are available on the website of the Directorate General of Taxes.
The tax treaties signed by Cameroon with Germany and Switzerland are specific to income from the commercial activity of air transport and do not apply to the present case (payroll).
The double tax treaties concluded between Cameroon and the partner countries contain specific provisions to avoid double taxation. In order to facilitate the application of these conventions, the states consider as 'Resident' any person who, under the legislation of a contracting state, is subject to tax in that state by reason of his domicile, residence, place of management or any other similar criteria.
In the event that
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Web page updated on 17 Mar 2025 14:31