Reporting requirements in Pakistan for foreign multinationals Bilal Hassan
By: Hassan, Bilal
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Material type: 
ArticlePublisher: 2019Subject(s): INFORMES PAÍS POR PAÍS | INFORMACION TRIBUTARIA | EMPRESAS MULTINACIONALES | PAKISTANOnline resources: Click here to access online
In:
International Transfer Pricing Journal v. 26, n. 4, July / August 2019, p. 281-285Summary:
Based on the OECD BEPS Action Plan, Pakistan introduced rules regarding documentation and country-by-country reporting requirements for foreign multinationals in November 2017. In this article, the author discusses documentation and country-by-country reporting requirements, and deadlines for the submission of certain documents to the tax authorities by foreign multinational enterprises, penalties for non-compliance and the implications of the reporting requirements.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/4-7 (Browse shelf) | Available | ITPJ/2019/4-7 |
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Resumen.
Based on the OECD BEPS Action Plan, Pakistan introduced rules regarding documentation and country-by-country reporting requirements for foreign multinationals in November 2017. In this article, the author discusses documentation and country-by-country reporting requirements, and deadlines for the submission of certain documents to the tax authorities by foreign multinational enterprises, penalties for non-compliance and the implications of the reporting requirements.
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