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Pakistan Publishes Synthesized Texts of Tax Treaties with Austria, Belgium, Bosnia and Herzegovina, Canada, and the Czech Republic as Impacted by the BEPS MLI

12 May 2022

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Treaty Development

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Pakistan-Austria-Belgium-Bosnia and Herzegovina-Canada-Czech Republic

Pakistan's Federal Board of Revenue has published the synthesized texts of the tax treaties with Austria, Belgium, Bosnia and Herzegovina, Canada, and the Czech Republic as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2005 Pakistan-Austria tax treaty: in Pakistan: with respect to taxes withheld...