Tax administrations in CEMAC member states (Cameroon, Gabon, Congo, Chad, CAR, Equatorial Guinea) are stepping up audits focused on corporate group transfer pricing.
Any company carrying out cross-border intragroup transactions above the regulatory thresholds must produce a Master File and a Local File justifying the arm's-length nature of the prices applied.
Failure to produce documentation, or incomplete documentation, exposes the company to an automatic reintegration of transferred profits and to surcharges that can reach 50% of the reassessed tax due.