Under the Chair of the Senate President, Marcel Niat Njifenji, the two bills were tabled before the Senate on March 15, 2018 for scrutiny after their adoption at the National Assembly.

Bill N° 93/PJL/SEN/1 to authorise the President of the Republic to ratify the agreement for the establishment of the African Legal Support Facility signed on April 15, 2009 and Bill N° 94/PJL/ SEN/1 to authorise the President of the Republic to ratify the convention between the government of Cameroon and the government of the Federal Republic of Germany for avoidance of double taxation of air transport companies with respect to taxes on income and capital signed in Yaounde on August 24, 2017 have been tabled before Senate for examination.

The Bills already adopted at the National Assembly were deposited at the Senate on March 15, 2018 during the plenary of the session under the chair of Marcel Niat Njifenji.

The first bill aims to assist African governments in negotiating trade agreements to avoid the vagaries of litigation against creditors. The bill if ratified, will help African governments in discussing complex trade transactions and serves as a preventive mechanism necessary to safeguard equity and fairness in the negotiation process.

To make use of the services of acknowledged legal experts in relevant issues, the African Legal Facility plans to grant and advance funds to African States. The ratification of this agreement will broaden the legal framework of the national investment security. 

Bill N° 94/PJL/SEN/1 which has been tabled for consideration follows a previous agreement not covering taxation related issues. Therefore, under the Convention and in accordance with the models in force, the profits of an air transport enterprise, its total capital as well as capital gains from the alienation of aircraft operated by it shall be taxable in the contracting State in which the place of effective management of such enterprise is situated.

Difficulties arising from the interpretation or application of the Convention will be resolved amicably through consultation. The entry into force of the Convention will contribute towards developing and enhancing air transport trade between Cameroon and Germany, movement of persons and goods; the fight against fraud and tax evasion between both countries.  The adoption of both bills and their subsequent ratification by the Head of State is estimated to positively impact social conditions.