Pakistan - Reporting Requirements in Pakistan for Foreign Multinationals
- B. Hassan
- International Transfer Pricing Journal, 2019 (Volume 26), No 4
- 21 June 2019
Based on the OECD BEPS Action Plan, Pakistan introduced rules regarding documentation and country-by-country reporting requirements for foreign multinationals in November 2017. In this article, the author discusses documentation and country-by-country reporting requirements, and deadlines for the submission of certain documents to the tax authorities by foreign multinational enterprises, penalties for non-compliance and the implications of the reporting requirements.