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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Cameroon: Agreement

An Agreement SI1982/1841 covering air transport undertakings only, has effect from 1 November 1981. It does not provide for tax credit relief.

It provides for an exemption from any Cameroon tax on profits, distributed profits, income or capital gains all profits, income and capital gains derived by an enterprise of the United Kingdom from the business of air transport.

The agreement does not provide for tax credit relief.