Pakistan (PK)

Jurisdiction Overview

IDQuestionAnswer
419 *CBCR: Is there a local filing requirement of a global country-by-country reporting file (according to OECD’s BEPS Action 13) by large corporate groups (with a worldwide turnover higher than 750 million Euro) and local subsidiaries of foreign groups? OECD Legislation: Secondary mechanism is subject to restrictions imposed by OECD model legislation; or no secondary mechanism at all (only the domestic ultimate parent entity has to file the CbCR)
 Data Date: 2019

Notes

 
"Pakistan has introduced local filing requirements as from the reporting period starting on or after 1 January 2017 or thereafter. No inconsistencies were identified with respect to the limitation on local filing obligation" (OECD CBCR 2018: 553). "No changes were identified with respect to the limitation on local filing" (OECD CBCR 2019: 391).

Sources

OECD CBCR 2018
 
OECD CBCR 2019