Cameroon’s Directorate General of Taxation has published Circular 003 of 15 January 2018, which outlines the application of the tax measures of the Finance Law for 2018 (Law No. 2017/021). Some of the main measures affecting companies include:

• New rules to disallow the deduction of losses arising from fraud or misappropriations in computing company tax;
• The introduction of an automatic transfe…