Global Forum on Transparency and Exchange of Information for Tax Purposes : Cameroon 2024 (Second Round).

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author, issuing body.

Language:

English

Subjects (All):

Tax evasion.

Transparency (Ethics) in government.

Physical Description:

1 online resource (131 pages)

Edition:

1st ed.

Other Title:

Global Forum on Transparency and Exchange of Information for Tax Purposes

Place of Publication:

Paris : Organization for Economic Cooperation & Development, 2024.

Summary:

This report provides an in-depth peer review of Cameroon’s adherence to international standards of transparency and exchange of information on request (EOIR) as part of the Global Forum on Transparency and Exchange of Information for Tax Purposes. It evaluates Cameroon’s legal and regulatory framework, access to and availability of beneficial ownership, accounting, and banking information, and its ability to exchange tax-related information effectively. The report includes assessments of compliance with the OECD Model Agreement, the United Nations Model Double Taxation Convention, and FATF standards, offering recommendations for improvement where necessary. This resource is intended for policymakers, tax authorities, and international organizations to strengthen tax compliance and enhance global cooperation against tax evasion. Generated by AI.

Contents:

Table of contents

Reader’s guide

Abbreviations and acronyms

Executive summary

Summary of determinations, ratings and recommendations

Overview of Cameroon

Part A: Availability of information

A.1. Legal and beneficial ownership and identity information

A.2. Accounting records

A.3. Banking information

Part B: Access to information

B.1. Competent authority’s ability to obtain and provide information

B.2. Notification requirements, rights and safeguards

Part C: Exchange of information

C.1. Exchange of information mechanisms

C.2. Exchange of information mechanisms with all relevant partners

C.3. Confidentiality

C.4. Rights and protection of taxpayers and third parties

C.5. Requesting and providing information in an effective manner

Annex 1. List of in-text recommendations

Annex 2. List of Cameroon’s EOI mechanisms

Annex 3. Methodology for the review

Annex 4. Cameroon’s response to the review report Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

92-64-64761-9

OCLC:

1460463952