OECD'S Multilateral Instruments & Pakistan's Bilateral Double Tax Avoidance Agreement

CONTENTS

1. Conceptual Framework of Bilateral Tax Treaties
2. Illustrative Example of Treaty Mechanism
3. Multilateral Instruments (MLI) To Prevent Base Erosion and Profit Shifting (BEPS)
4. Comparison between OECD Model 2014 with Corresponding MLI Provisions
S. SRO 405 and Text of MLI
6. Incorporation of BEPS in OECD Model Convention
7. OECD Model Treaty 2017 after BEPS.
8. Treaty and Pakistan Tax Law
9. Tax Treaties: Pakistan Tax and Foreign Exchange Regulations
10. Synthesised Text of MLI and the Treaty