Pakistan - Issuance of CbC Reporting and TP Documentation Requirements
- I. Haq
- International Transfer Pricing Journal, 2018 (Volume 25), No 2
- 1 February 2018
Pakistan, in the wake of signing the Multilateral Convention on Mutual Administrative Tax Matters, has implemented BEPS Action 13 by making changes in the Income Tax Ordinance 2001 and the Income Tax Rules 2002. This article highlights the amendments made and explains the ensuing treatment of CbC reporting and TP documentation requirements.