Pakistan
A. Progress in the implementation of the minimum standard
Pakistan has 67 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-nine of those agreements comply with the minimum standard.
Pakistan signed the MLI in 2017 and deposited its instrument of ratification on 18 December 2020, listing its non-compliant agreements. The MLI entered into force for Pakistan on 1 April 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Pakistan is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
← 1. For its agreements listed under the MLI, Pakistan is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).