Title page
Contents
Reader's guide 5
Abbreviations and acronyms 8
Executive summary 11
Summary of determinations, ratings and recommendations 15
Overview of Cameroon 21
Part A: Availability of information 26
A.1. Legal and beneficial ownership and identity information 26
A.2. Accounting records 71
A.3. Banking information 79
Part B: Access to information 86
B.1. Competent authority's ability to obtain and provide information 86
B.2. Notification requirements, rights and safeguards 94
Part C: Exchange of information 96
C.1. Exchange of information mechanisms 96
C.2. Exchange of information mechanisms with all relevant partners 100
C.3. Confidentiality 101
C.4. Rights and protection of taxpayers and third parties 106
C.5. Requesting and providing information in an effective manner 107
Annex 1. List of in-text recommendations 116
Annex 2. List of Cameroon's EOI mechanisms 118
Annex 3. Methodology for the review 121
Annex 4. Cameroon's response to the review report 125