Government of Pakistan. Xx. Xxxxx Xxxx, Secretary, Ministry of Economic Affairs Xx. Xxxx Xxxxx, Senior Joint Secretary, Ministry of Economic Affairs Xx. Xxxx Xxxx, Deputy Secretary, Ministry of Economic Affairs
Government of Pakistan. The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of immovable property.
Government of Pakistan. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a contracting state, carries on business in the other Contracting state through a permanent establishment situated therein, or performs in that other contracting state independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply.
Government of Pakistan. Xx. Xxxxx Xxxxx Bosal, Secretary, Ministry of Finance and Revenue Xx. Xxxxx Xxxxxx Sumra, Secretary, Ministry of Planning, Development and Special Initiatives Xx. Xxxx Xxxxx Khan, Senior Joint Secretary, Ministry of Economic Affairs Xx. Xxxx Xxxx, Deputy Secretary, Ministry of Economic Affairs
Government of Pakistan. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of one of the States in respect of an employment exercised in the other State shall be taxable only in the first-mentioned State if:
Government of Pakistan. The provisions of paragraph 1 and 2 of this Article shall not apply if the beneficial owner of the royalties or fees for technical services, being a resident of a Contracting State carries on business in the other Contracting State in which the royalties or fees for technical services arise through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right, property or contract in respect of which the royalties or fees for technical services are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 as the case may be, shall apply.
Government of Pakistan. The provisions of paragraphs 1 and 2 shall apply equally to any sum derived by a resident of one of the Contracting States from sources within the other Contracting State from the alienation of any right or property from which royalties, as defined in paragraph 3 of this Article, are or may be derived.
Government of Pakistan. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of professional services.
Government of Pakistan. Xx. Xxxxxxxx Xxxxxx Xxxxx, Additional Secretary, Ministry of Economic Affairs Xx. Xxxx Xxxxx Khan, Senior Joint Secretary, Ministry of Economic Affairs Xx. Xxxx Xxxx, Deputy Secretary, Ministry of Economic Affairs Xx. Xxxx Xxxxxx Xxxxx, Chairman Planning and Development Board Xx. Xxxxxx Xxxxx Uqaili, Secretary, Planning and Development Board Xx. Xxxxx Xxxxx Abro, Secretary, Finance Department Xx. Xxxxx Xxxx, Secretary, Local Government, Housing and Town Planning Department Xx. Xxxx Xxxxxxx Xxxxx Xxxxx, Secretary, Sindh Investment Department Xx. Xxxxx Xxxxxxxx, Assistant Chief Foreign Aid, Planning and Development Department Xx. Xxxx Xxx Xxxxxxxx, Project Director, Project Implementation Unit, Local Government Department Xx. Xxxxx Xxx Shar, Project Director, Sindh Investment Department.
Government of Pakistan. Ministry of Finance and Revenue:
