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

No jurisdiction has raised any concerns about their agreements with Pakistan.

← 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).

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2022

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at