Cameroon Provides Guidance on Mutual Agreement Procedures

Cameroon's Directorate General of Taxation has published Circular No. 033/MINFI/DGI/DLRFI/CFRI of 23 October 2025, which provides guidance on the application of the Mutual Agreement Procedures (MAP) in Cameroon's income tax treaties. The French-language guidance covers:
- The purpose of MAP, which is to resolve cases of taxation not in accordance with a tax treaty, including double taxation whe…