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12.4.4. APAs and Dispute Resolution Mechanisms

APAs

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.

Appeal

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.).