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12.4.4. APAs and Dispute Resolution Mechanisms


Advanced pricing agreements are not available in Cameroon. However, taxpayers can seek a ruling from the tax authorities prior to the completion of a transaction. Such rulings provide protection from future changes in interpretation of tax law.


If an adjustment is proposed by the tax authority, the taxpayer has the right to appeal through the same appeals process for other tax adjustments/assessments (Covered Sec. 14.7.).