CHAPTER II: THE OPERATIONAL
ASPECTS OF THE COOPERATION IN PREVENTING TAX EVASION AND TAX AVOIDANCE IN THE
CEMAC ZONE
The member states of the CEMAC zone opted to cooperate in
other to efficiently fight against tax evasion and tax avoidance. This
cooperation was facilitated by the adoption of an institutional and legal
framework whose aim is to facilitate the work of the tax administrations and
tax agents as well as the competent judicial authorities. In this light,
cooperation among member states could depending on the circumstances be
administrative (Section II) characterised by the exchange of information or
judicial via the implementation of a series of mechanisms provided for by the
community legislator (Section I).
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