Pakistan (PK)

Jurisdiction Overview

363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019


According to the OECD, Pakistan cannot issue unilateral crossborder tax rulings (OECD UTR 2018: 349). However, from 1 July 2017, in Pakistan, non-residents can apply for advance rulings. This also applies to non-residents with a permanent establishment in Pakistan as per section 206A of the Income Tax Ordinance 2001 (IBFD 2019b).


OECD UTR 2018: 349
IBFD 2019b