A tax is a financial settlement obtained from both natural persons and legal entities in private law and eventually in public law according to their ability to pay, unilateral command on permanent bases and subject to no compensation in return in order to cover public expenditures the State, the local government or decentralized unit and involvement of the public authorities.

On the strength of the above, Muluh & Partners has a comprehensive and fully integrated tax practice comprising partners who are recognized, experts, and experienced practitioners. We provide a range of direct and indirect tax advice to a wide variety of clients across a range of industries. This includes advice on the structuring and execution of transactions and strategic tax planning. By being involved in transactions at an early stage, we play an important role in structuring the transaction and assisting our clients to minimize the risk of unanticipated exposures, and helping them to maximize outcomes.

Many of our tax professionals have specific and leading-edge practices in finance, taxable activities, tax assessment, recovery, company tax, taxable profit, taxpayer and tax litigation, transfer pricing and cross border planning, real estate taxation, judicial settlement of tax disputes and dispute resolution. Many are also qualified accountants. Through our multi-disciplinary expertise, our advice is up to the minute, clear and practical and delivered experts. We make sure that we understand our client’s business and the wider implications of each transaction. In that way, not only do we advise our clients on what is possible, we advise them on what is best.

We provide a full range of tax legal services including:

  • Transactions including disposals, acquisitions, and joint ventures;
  • Tax planning including inward and outward investment, holding and financing structures, and group reorganizations;
  • Investigations and litigation;
  • An indirect tax (VAT, GST, human resources taxes, and stamp duty);
  • The creation of all forms of collective investment vehicles;
  • Transfer pricing;
  • Corporate income tax (including mergers and acquisitions, capital raisings, corporate reorganizations, employee share and option schemes, capital gains tax, and general tax issues);
  • Cross-border financing;
  • Structured, project and asset finance (including property trusts and other managed investment schemes);
  • Revenue authorities investigations and dispute resolution;
  • Due diligence exercises;
  • Prudential reviews;

For more information on tax issues, please do not hesitate to contact us via [email protected] or call +237 9639 4603 or +237 3342 9575.


With the rapid development within the global telecommunications network, coupled with the proliferation of GSM and ISP companies in Cameroon, site acquisitions and property management plays an essential role in the deployment of the network as the telecom equipment have to be hosted on a site; Roof-top or Greenfield.

Muluh & Partners is equipped with both the required technical and legal capabilities to satisfy the needs of these telecom – companies. We develop land management and tenure systems, policies, and legislation that relate to information technology and telecommunications. Securing land tenure and property rights are fundamental to telecommunication companies and a cornerstone for the provision of a stable and hitch-free network.

The Firm is a site acquisition and project management firm with nationwide capabilities of servicing wireless telecommunication companies.
The foundation of Muluh & Partners with respect to site acquisition was built on five strategic imperatives termed the Muluh way. We execute these imperatives to deliver unparalleled value to our clients.
Our team critically analyzes our client’s network and tailors a strategy to achieve these objectives. We quickly identify the critical path and implement strategic solutions. At Muluh & Partners, our technical and professional approach reduces time to market and lowers OPEX and CAPEX expenditures for our clients.
The firm boasts of professionals who offer first-rate services at negligible rates and deliver within the expected deadline. The bilingual nature of the management and support staff is to ensure a flexible and accurate working relationship.

Given the multi-cultural nature of Cameroon, Muluh & Partners staff have the necessary experience in traditional laws and customs of the people of Cameroon and therefore can easily negotiate and manage conflicts during the process of land acquisition. Our team consists of experts in Telecommunications law, property /real estate law, Corporate/Business law, and Intellectual property. Muluh & Partners can aptly and conveniently operate in any African country that is governed the OHADA Uniform Act on Commercial Companies as well as any Anglo-Saxon business-oriented environment.


Conduct zoning feasibility study for search ring.
Contact potential landlords based on zoning and construction and RF requirements.
Evaluate construction feasibility.
Identify suitable alternative sites.
Submit comprehensive Site Candidate Information Packages (SCIPs)
Categorize and determine the nature of the site, whether private land, national land (1st or 2nd category), or public State land.

Negotiate favorable business terms and secure primary lease.
Obtain secondary lease and any necessary easements
Coordinate feasibility and design visits.
Lease renewals and modifications.
Approval of all lease exhibits and Construction drawings.
Lease amendments for network upgrades.
Provide lease submittal checklist containing all necessary client approval.
Preparation and signing of lease agreements for private lands.
Proceed to negotiate a lease at cost-effective rates to better serve our client.

In cases of national lands, we apply for an absolute grant/concession from the state.
Follow up the procedure for the obtention of concession agreements
Follow up the procedure for the obtention of land Certificates

Assemble and coordinate the timely submission of building permit applications.
Expedite permit timeline through daily follow-up, so as to catch up with site rollout deadline.
Follow up and obtain building authorization from the National Civil Aviation authorities (NCAA), Environmental, Health, and Safety Permits.

Effect due diligence on ownership of property.
Lease abstractions
Lease analysis to confirm rights to upgrade equipment
Identify and resolve conflicting lease information.

Mediate and negotiate with traditional authorities of the locality.
Evaluate crops (If any) on the land and effect compensations thereof as per the text in place.
Negotiate access road/ easement (if need be).
Resolve any dispute that may arise on the site in the course of construction.
For rooftops, we carry out due diligence, so as to ensure that the lessor is the rightful owner.

Sites are negotiated and delivered a week from the date of the survey. Contact us at [email protected] or through our hotline on +237 9639 4603 or +237 3342 9575.


With advances in technology and the ease of global travel, the world we live in has become, in many ways, as Canadian author Marshall McLuhan predicted “a global village”. This has had a dramatic impact on many aspects of life and society and law enforcement is no exception. The technological explosion and the growth of transnational organized crime and the response of the international community to it, has created many new challenges, not the least of which is the impact on the jobs of law enforcement authorities and auxiliaries of justice in the like of MULUH & PARTNERS.
In a 1989 case, United States of America v. Cotroni, the Supreme Court of Canada, made the following statement:
The investigation, prosecution, and suppression of crime for the protection of the citizen and the maintenance of peace and public order is an important goal of all organized societies. The pursuit of that goal cannot realistically be confined within national boundaries. That has long been the case, but it is increasingly evident today. One of the most serious unintended consequences of globalization that we have been experiencing for the last few years has been the rapid rise of transnational organized crime groups.
There are several reasons for this, including the following;

First, the increasing ease of international communications brings the world to each individual more directly and potentially more dangerous than ever before. The internet allows the individual to access information, do business with and communicate instantly with persons in every nation, but at the same time, it allows criminals to perpetrate confidence schemes and stock market manipulations, run illegal gambling operations, and peddle child pornography across the globe.

Second, the growth of international commerce and the staggering number of international banking transactions performed every day major banks provide vital benefits to the world’s economies, but they also present ample opportunity for fraud and theft and allow international money launderers to easily hide their ill-gotten gains.

Third, the fall of Communism in the Soviet Union and Eastern Europe has brought freedom and democracy to millions but has also resulted in massive economic upheavals in those countries and an often-violent free-for-all among businessmen for the rich natural resources of those regions. These changes have not only spawned new criminal enterprises within the area of former Soviet domination but have led directly to money laundering and other crimes in the rest of the world as well.

Finally, the international traffic in illegal commodities, chiefly narcotics and would-be immigrants to wealthy nations, shows no signs of abating. Organized criminals have already shown themselves to be masters of these illegal markets. Given these developments, it is easy to see why these are boom times for transnational organized crime. The growing threat of transnational organized crime is forcing radical changes in traditional methods of law enforcement. Law enforcement has historically been a matter primarily of domestic concern. Indeed, in many instances, our laws and procedures slow us down instead of aiding us in these endeavors. And we have not spent enough time studying the newly organized crime groups, learning their faces, their organizations, their ways of doing business. There is a need for further cooperation in obtaining evidence from other countries and conducting joint investigations with law enforcement officials of other countries. Base on this we of MULUH & PARTNERS have to build a niche in a bid to track down the perpetrators of such offenses to see that victims are put in the position in which they were before the commission of these acts.

Do not hesitate to revert to us through [email protected] or call +237 9639 4603 or +237 33 42 95 75.