An income tax treaty between Cameroon and South Africa was signed on 19 February 2015. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Cameroon personal income tax, company tax, minimum tax on companies and individuals, special tax on income, and the housing loans fund tax and the employment fund tax. It Covers South African normal tax, withholding tax on royalties and the tax on foreign entertainers and sportspersons. Residence If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of...