Pakistan: Implications of MLI on income tax treaties

Pakistan: Implications of MLI on income tax treaties

The multilateral instrument (MLI) affects several tax treaties in Pakistan’s network of income tax treaties.


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The MLI provisions were implemented under S.R.O. 405(1)/2021 (1 April 2021).

Thus, going forward, those claiming of tax treaty benefits will need to conduct a detailed and careful evaluation of the MLI implications on cross-border payments.

Read an April 2021 report [PDF 183 KB] prepared by the KPMG member firm in Pakistan

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