Originally this book was published in 1995 in print form covering texts of Avoidance of Double Taxation Agreements (DTAs) signed by Pakistan. These international tax treaties [see section 107 and section 2(65) of Income Tax Ordinance, 2001] have a number of general objectives, viz, elimination of double taxation, allocation of taxes between treaty partners, encouragement of trade and investment between Contracting States and prevention of international tax avoidance and evasion. Thus, the DTAs are important for securing relief from double taxation where the co existence of national tax systems could render the taxation of same income twice. Mutuality of relief, equal and equitable treatment of taxpayers, accommodation of differing tax systems, resolution of conflicts and exchange of information are the main objectives. This E-book covers all DTAs signed until December 31, 2023 by Pakistan including covered treaties.

The subscriber will also be able to get any new DTA or Covered Treaty signed by Pakistan for full one calendar year. On specific request, professional advice in respect of any particular country will be provided on separate payment basis.

We are confident that this E-book will be extremely useful for local/foreign investors, taxpayers, tax professionals, tax administrators, students, tax appellate authorities, judges and educational/research institutions. Any suggestions for improvement would be welcomed.

Huzaima Bukhari

Dr Ikram Ulhaq