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INTRODUCTION

The Republic of Cameroon is a country in western Africa along the Atlantic coast. Cameroon's economy is mainly agricultural and natural resource based, including fishing, logging, and oil, gas, and mining industries. The country is open to foreign investment, especially in industrial and export sectors.

The currency is CFA franc.

Abbreviations:

APA Advance Pricing Agreement
CFC Controlled Finance Company
CIMA Conférence Interafricaine des Marchés d’Assurance
CUP Comparable Uncontrolled Price
GAAR General Anti Avoidance Rules
JSC Joint Stock Company
LLC Limited Liability Company
OHADA Organization for the Harmonization of Business Law in French-speaking Africa
PE Permanent Establishment
PLC Private Limited Company
R&D Research and Development
TP Transfer Pricing
VAT  Value Added Tax
WHT Withholding Tax