Normally, operations carried out within the territorial boundaries of Cameroon are assessable to turnover tax. However, inter UDEAC transport operations are deemed to take place in Cameroon or has its head office in Cameroon, even if most of the operations are carried out in another member state of UDEAC.

It is important to note that travel agents Commissions are deemed to be earned in Cameroon at the time the transport tickets are sold, wherever or whatever the destination, mode of transport or location of the head office of the transport company may be.

NOTE: The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought for specifics.

For further information contact Mr Nico Halle, Tel: +237 42 64 79 or Fax: +237 43 26 34 or enter text search 'Nico Halle Law Firm' and 'Mondaq Business Briefing'.