DISCLAIMER
DEDICATIONDISCLAIMER
The views and opinions contained in this dissertation are
those of the author. They should not be attributed to the University of
Yaoundé II or to the International Relation Institute of Cameroon.
DEDICATION
ACKNOWLEDGEMENTSDEDICATION
To
My lovely parents FONGANG David & WEGANG Micheline
for their patience and unconditional support.
Hope I made you proud.
ACKNOWLEDGEMENTS
LIST OF
ABREVIATIONACKNOWLEDGEMENTS
My special thanks goes first and foremost to the almighty God
for, without him, nothing is possible.
Furthermore, the realization of this work could not have been
possible without the combined efforts and continues counselling of some persons
to whom I am deeply indebted.
I would like to extol my sincere regards and gratitude unto my
thesis supervisor Professor Alain Didier OLINGA and director
Doctor MEYONG ABATH Roger for their scientific and technical
counselling.
Similarly, I equally want to extent my gratitude to the entire
Staff of I.R.I.C particularly to my various lecturers for the pertinence of
their critics, which encouraged further academic reflections and for putting in
place a suitable framework for our training within and out of the school
campus.
A special thanks to Mr. FORCHAP BEBONGNCHU, chargé
d'études at the Division of studies, planning and tax reforms at the
General Tax Directorate, for valuable advices and support despite his multiple
professional occupations.
My gratitude also goes to my batch mates of the International
dispute section, whose intellectual debates and presentations fostered
reflections on the on this work.
I shall forever remain indebted to my loving family members
especially to my uncle FANMOE METCHEDJI Hervé and my kid brother
TCHELIBOU FOGUE Barezi for their relentless efforts and support throughout my
academic career.
Finally, I salute the efforts of all those whom from far and
wide participated to the realization of this modest academic work without
leaving out my friends for their moral encouragements as well as to all those
who have contributed to my education and helped me achieve this stage of my
live, but whose names have not been mentioned in this work. Please accept the
testimonies of my heartfelt gratitude.
LIST OF ABREVIATION
ABSTRACTLIST OF
ABREVIATION
ANIF: National Financial Investigation
Agency
BEPS: Base Erosion and Profit Shifting
CEMAC: Economic and Monetary Community of
Central African States
ECCAS: Economic Community of Central Africa
States
ECJ: European Court of Justice
ECOWAS: Economic Community of West African
States
EEC: European Economic Community
EU: European Union
EUROJUST: European Union Agency for Criminal
Justice Cooperation
EUROPOL: European Union Agency for Law
Enforcement Cooperation
IMF: International Monetary Fund
OECD: Organisation for Economic Co-operation
and Development
OECD-MTC: Model Tax convention on income and
on capital
OHADA: Organisation for the Harmonisation of
Business Law in Africa
PNF: National Financial Prosecutors Office
UDEAC: Customs and Economic Union of Central
Africa
UEAC: Central African Economic Union
UMAC: Central Africa Monetary Union
VAT: Value Added Tax
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