General disclaimer on the Synthesised text document
This document presents the synthesised text for the application of the Convention between the Islamic Republic of Pakistan and the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed on February 7, 1993 (the “Convention”), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Islamic Republic of Pakistan on June 7, 2017and by the United Arab Emirates on June 27, 2018 (the “MLI”).
This document was prepared jointly by the competent authorities of the Islamic Republic of Pakistan and the United Arab Emirates and represents their shared understanding of t...