On 16 April 2015, officials from Ireland and Pakistan signed a new income tax treaty. Once in force and effective, the treaty will replace the 1973 income tax treaty between the two countries, which is currently in force.
Taxes Covered
The treaty covers Irish income tax, universal social charge, corporation tax and capital gains tax. It covers Pakistani income tax.
Withholding Tax Rates
- Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying compa…