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HMRC internal manual

Double Taxation Relief Manual

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Double Taxation Relief Manual Guidance by country: Pakistan: Agreements

The most recent comprehensive agreement (SI 1987/2058) has effect

  1. In the United Kingdom for

i) Income Tax and Capital Gains Tax from 1988-89,

ii) Corporation Tax from 1 April 1988.

  1. 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.