The income tax treaty between Hong Kong and Pakistan entered into force on 24 November 2017. The treaty, signed 17 February 2017, is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Hong Kong profits tax, salaries tax, and property tax. It covers Pakistan income tax and super tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting Party throu…