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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: root income basis

DT14952 | Double Taxation Relief Manual : Pakistan: root income basis

From HM Revenue & Customs · Double Taxation Relief Manual

The root income' basis (INTM161140(a)) applies under the new agreement.

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