CAMEROON
Chad
Nigeria
Central African Republic Cameroon
Law and Practice Contributed by: Serges Martin Zangue, Brandon Ntahdui, Joel Noussie, Julienne Happi, Mathias Choudjem, Maeva Pokem, Winy Felifack and Synthia Pamela Dounking Amfouo Zangue & Partners
Yaoundé
Contents 1. Legal System and Regulatory Framework p.83 1.1 Legal System p.83 1.2 Regulatory Framework for FDI p.83 2. Recent Developments and Market Trends p.84 2.1 Current Economic, Political and Business Climate p.84 3. Mergers and Acquisitions p.86 3.1 Transaction Structures p.86 3.2 Regulation of Domestic M&A Transactions p.86 4. Corporate Governance and Disclosure/Reporting p.87 4.1 Corporate Governance Framework p.87 4.2 Relationship Between Companies and Minority Investors p.87 4.3 Disclosure and Reporting Obligations p.88 5. Capital Markets p.88 5.1 Capital Markets Overview p.88 5.2 Securities Regulation p.88 5.3 Investment Funds p.89 6. Antitrust/Competition p.89 6.1 Applicable Regulator and Process Overview p.89 6.2 Criteria for Antitrust/Competition Review p.90 6.3 Remedies and Commitments p.91 6.4 Antitrust/Competition Enforcement p.91
7. Foreign Investment/National Security p.92 7.1 Applicable Regulator and Process Overview p.92 7.2 Criteria for National Security Review p.92 7.3 Remedies and Commitments p.93 7.4 National Security Review Enforcement p.93 8. Other Review/Approvals p.94 8.1 Other Regimes p.94 9. Tax p.94 9.1 Taxation of Business Activities p.94 9.2 Withholding Taxes on Dividends, Interest, Etc p.95 9.3 Tax Mitigation Strategies p.95 9.4 Tax on Sale or Other Dispositions of FDI p.96 9.5 Anti-Evasion Regimes p.97 10. Employment and Labour p.97 10.1 Employment and Labour Framework p.97
10.2 Employee Compensation p.97 10.3 Employment Protection p.98
11. Intellectual Property and Data Protection p.98 11.1 Intellectual Property Considerations for Approval of FDI p.98 11.2 Intellectual Property Protections p.99 11.3 Data Protection and Privacy Considerations p.99
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