The new income tax treaty between Pakistan and Switzerland entered into force on 29 November 2018. The treaty, signed 21 March 2017, replaces the 2005 tax treaty between the two countries. Taxes Covered The treaty covers Pakistan income tax, the super tax, and the surcharge. It covers Swiss federal, cantonal, and communal taxes on income, including total income, earned income, income from capital, industrial and commercial profits, capital gains, and other items of income. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees...