Cameroon's Directorate General of Taxation has published Instruction No. 00000007/MINFI/DGI/LRI/L of 2 January 2025, which provides detailed instructions on the transfer pricing regulations in Cameroon. It clarifies the scope, determination, and obligations related to transfer pricing according to Cameroonian tax law. In particular, the Instruction covers: The scope of transfer pricing, including the transactions covered and the determination of related parties, which is generally defined as when one party directly or indirectly holds at least 25% of the share capital or voting rights in another party or when two parties are held by a third party meeting the 25% holding...