Republic of Cameroon Peace – Work – Fatherland
ORDER No. 00000527 /MINFI of 10 JUN 2023 establishing the list of States that have concluded with the Republic of Cameroon an agreement authorising the exchange of Country-by-Country Reports.
THE MINISTER OF FINANCE,
Mindful of the Constitution;
Mindful of Law No. 2023/019 of 19 December 2023 bearing on the Finance Law of the Republic of Cameroon for the 2024 financial year;
Mindful of the General Tax Code, in particular Section 18 c thereof;
Mindful of Decree N° 92/089 of 04 May 1992 to define the duties of the Prime Minister, as amended and supplemented by Decree No. 95/145 bis of 04 August 1995;
Mindful of Decree N° 2008/376 of 12 November 2008 on the administrative organisation of the Republic of Cameroon;
Mindful of Decree N° 2011/408 of 09 December 2011 to organise the Government, as amended and supplemented by Decree No. 2018/190 of 02 March 2018;
Mindful of Decree N° 2011/410 of 09 December 2011 to appoint members of Government, as amended and supplemented by Decree No. 2018/191 of 02 March 2018;
Mindful of Decree N° 2013/066 of 28 February 2013 to organise the Ministry of Finance;
Mindful of the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports of 24 January 2024;
HEREBY ORDERS AS FOLLOWS:
Section 1.- (1) This Order establishes the list of States that have concluded with the Republic of Cameroon an agreement in force authorising the automatic exchange of Country-by-Country Reports.
(2) It is issued pursuant to the provisions of Section 18 c (8) of the General Tax Code.
Section 2.- For fiscal years beginning on or after January 1, 2026, the list of States referred to in Section 1 above shall be appended to this Order.
Section 3.- The Director-General of Taxation shall be responsible for the implementation of this Order, which shall take effect from the date of its signature.
Section 4.- This Order shall be registered, published under the emergency procedure, and inserted in the Official Gazette in English and French.
The Minister of Finance
ANNEX
List of States that have concluded with the Republic of Cameroon an agreement authorising the exchange of Country-by-Country Reports
| 1) South Africa | 39) France | 77) Mongolia |
|---|---|---|
| 2) Albania | 40) Gabon | 78) Montenegro |
| 3) Germany | 41) Georgia | 79) Montserrat |
| 4) Andorra | 42) Gibraltar | 80) Nigeria |
| 5) Anguilla | 43) Greece | 81) Norway |
| 6) Antigua and Barbuda | 44) Greenland | 82) New Zealand |
| 7) Saudi Arabia | 45) Guernsey | 83) Oman |
| 8) Argentina | 46) Haiti | 84) Pakistan |
| 9) Armenia | 47) Hong Kong (China) | 85) Panama |
| 10) Aruba | 48) Hungary | 86) Papua New Guinea |
| 11) Australia | 49) Isle of Man | 87) Netherlands |