The income tax treaty between Ireland and Pakistan entered into force on 11 October 2016. The treaty, signed 16 April 2015, replaces the 1973 income tax treaty between the two countries. Taxes Covered The treaty covers Irish income tax, universal social charge, corporation tax and capital gains tax. It covers Pakistani income tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company's capital; otherwise 10% Interest - 10% Royalties - 10% Fees for technical services (managerial, technical or consultancy) - 10% Provisions of the 1973 tax treaty...