On 6 December 2014, Cameroon's Parliament adopted the Finance Law for 2015. Key measures of the law include:

• A reduction in the corporate tax rate from 35% to 30%
• An increase in the minimum lump-sum tax from 1% to 2%
• The disallowance of input VAT credit refunds if the transactions are conducted in cash
• The introduction of a threshold of 2.5% of taxable profit for the deductibility of royalties…