Pakistan Tax Agency Posts Synthesized Text of DTA, Protocol With Kazakhstan

The Pakistani Federal Board of Revenue May 10 posted online a synthesized text of the 1995 DTA and protocol with Kazakhstan and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force April 1, 2021. The MLI applies from: 1) Jan. 1, 2022, for withholding taxes in Kazakhstan; 2) April 1, 2021, for withholding taxes in Pakistan; and 3) Oct. 1, 2021, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Pakistan, Federal Board of Revenue, 05/10/22] ...