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 establishment will be deemed constituted when an enterprise furnishes services within a Contracting Party through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 183 days...