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Contents

Official guidance
Double Taxation Relief Manual

DT14950PP · Double Taxation Relief Manual : Pakistan

  • DT14951 · Double Taxation Relief Manual: Pakistan: admissible and inadmissible taxes
  • DT14952 · Root income basis
  • DT14954 · Source of income
  • DT14955 · Subject to tax
  • DT14956 · Dividends
  • DT14958 · Visiting students and trainees
  • DT14959 · Technical fees
  • DT14960 · Tax spared
  • DT14961 · Relief from Pakistan tax
  • DT14990 · Double Taxation Relief Manual Guidance by country: Pakistan: Underlying Tax
  1. Double Taxation Relief Manual : Pakistan: contents
  2. Double Taxation Relief Manual: Pakistan: admissible and inadmissible taxes

DT14951 | Double Taxation Relief Manual: Pakistan: admissible and inadmissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

Admissible for credit under the agreement:

Income tax, including agricultural income tax levied by the provinces or states, but not including in the case of mineral extraction activities any royalty paid on gross production values.

Supertax (abolished from 1 July 1992).

Inadmissible:

2 per cent levy under Workers' Welfare Fund Ordinance 1971.

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