Double Taxation Relief Manual Guidance by country: Pakistan: Agreements
The most recent comprehensive agreement (SI 1987/2058) has effect
- In the United Kingdom for
i) Income Tax and Capital Gains Tax from 1988-89,
ii) Corporation Tax from 1 April 1988.
- In Pakistan from the year of assessment beginning 1 July 1988.
The Technical fees Article (see INTM153140 and DT14959) has effect from 1 July 1985.
This agreement replaced the previous comprehensive agreement (SI 1961/2467).
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Pakistan” will provide a link to the agreement.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/pakistan-tax-treaties