This proposal for technical assistance will be in response to a demand from the Directorate General of Taxation, Ministry of Finance expressed in a letter of 24 November 2022 to the United Nations Assistant Secretary General for Economic Development, Mr. Navid Hanif. In the letter, the Director General of Taxation, Mr. Modeste Mopa Fatoing mentioned that Cameroon’s Tax Administration had engaged in numerous tax reforms to modernize its tax system and adapt both tax policy and administration to the changing economic landscape, as well as recent trends in taxation. He highlighted that some of these reforms had successfully improved revenue collection and offered tailored taxpayer services, and some were in their planning stages. Mr. Fatoing expressed that there would be a need to build the capacity amongst personnel for effective implementation of such reforms.
The Directorate General of Taxation identified a few thematic areas where technical assistance would be sought from UNDESA/FSDO. The priority areas are: (i) negotiation of tax treaties; (ii) tax dispute avoidance and resolution (e.g., implementation of advance pricing agreements and mutual agreement procedures); (iii) sector-specific automated digital services, and techniques on taxation of the digitalized economy; (iv) transfer pricing techniques, such as taxation of the extractive industry; (v) carbon taxation and other environmental taxation; (vi) taxation of government-to-government aid projects.