000			01394nab a2200265 c 4500
999			_c141216 _d141216
003			ES-MaIEF
005			20191002180445.0
007			ta
008			190819s2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_961338 _aHassan, Bilal
245		0	_aReporting requirements in Pakistan for foreign multinationals _c Bilal Hassan
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
500			_aResumen.
520			_a 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.
650		4	_967013 _aINFORMES PAÍS POR PAÍS
650		4	_946896 _aINFORMACION TRIBUTARIA
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_947942 _aPAKISTAN
773	0		_9160909 _oITPJ/2019/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 4, July / August 2019, p. 281-285
856			_uhttps://www.ibfd.org
942			_cRE