Chapter 1 - The Central African Economic and Customs Union (UDEAC)
I. The Economic Union
II. The Customs Union
III. The UDEAC's Institutions

Chapter 2 - Establishing a Commercial Presence in Cameroon

I. Corporation-Like Companies
A) The Société Anonyme (SA)
B) The Société A Responsabilité Limitée (SARL)

II. Partnership-Like Entities: Societés de Personnes
A) The Société en Nom Collectif (General Partnership)
B) The Société en Commandite (Limited Partnership)
C) The Société en Participation (Undisclosed Partnership)
D) The Société Civile (Civil Partnership)

III. The Economic Interest Group (GIE)

Chapter 3 - The Cameroonian Tax System

I. Individual Income Taxation
A) Liability
B) Regulation

II. Company Income Taxation
A) Proportional tax on income floating capital (PTOFC) - taxe proportionnelle sur les revenus de capitaux mobiliers (TPRCM)
B) Company Income Tax

I. The Investment Code
A) The Basic Regime
B) The Small and Medium Scale Enterprises Regime
C) The Strategic Regime
D) The Reinvestment Regime

II. The Free Zone Regime
A. Commercial Benefits
B. Tax Concessions
C. Customs Benefits
D. Special Provisions Relating to Labour Regulations
E. Other Zone Related Incentives and Benefits

Chapter 5 - Dispute and Resolution in Cameroon

I. The Cameroonian Court System
A) The Courts
B) The Litigation Procedure

II. Arbitration

Chapter 6 - Bankruptcy

I. The Bankruptcy Procedure
II. The Composition

Conclusion

CONCLUSION

French-speaking African states presently consider a large-scale project aiming to the Harmonisation of Business Laws in the Franc Area. Indeed, the legal uncertainties and inconsistencies faced by foreign businessmen constitute an important disincentive to investment.

Cameroon signed the OHADA (Organisation pour l'Harmonisation du Droit des Affaires en Afrique) Treaty in 1994 and ratified it in 1996.

The Treaty was signed by 14 States (from January 1, 1998, 14 States of the Franc area, as well as Guinea Bissau and Guinea Conakry are bound by this treaty). It came into force in September 1995. The permanent secretariat's headquater is in YAOUDE, Cameroon.

The Treaty aims at the harmonisation of the regulations governing business-making in Africa and includes the passing of uniform regulations on a number of matters :

General commercial Law
Commercial companies Law
Guaranties
Rapid debt collection
Bankruptcy Law
Accountancy rules

Article 21 of the Treaty also provides for the creation of a Common Justice and Arbitration Court.