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Tax Treaty between Hong Kong and Pakistan has Entered into Force

|Treaty Development|Hong Kong-Pakistan
Hong Kong-Pakistan

The income tax treaty between Hong Kong and Pakistan entered into force on 24 November 2017. The treaty, signed 17 February 2017, is the first of its kind between the two jurisdictions.

Taxes Covered

The treaty covers Hong Kong profits tax, salaries tax, and property tax. It covers Pakistan income tax and super tax.

Service PE

The treaty includes the provision that a permanent establishme…

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