International Tax Law & Lawyers in Pakistan

International Tax Law

Here you may find information about international tax law in Pakistan. Our dedicated team of professional lawyers best assists their clients as to international tax law in Pakistan. A global business can become entangled in a complex web of tax rules and regulations in unfamiliar territories. We can help align your tax strategies with your business needs, meeting compliance obligations wherever they arise. Similarly, governments and tax authorities around the world are responding to globalization, economic uncertainty and the connected economy by imposing tighter trading rules and pursuing tax revenues with ever more determination.

Multinational organizations now face more and more demands from different jurisdictions as individual authorities endeavor to collect taxes on cross-border activities. At ZA-LLP, we believe that dedicated international tax professionals are best equipped to tackle these demands, as well as uncover planning opportunities that can lead to enhanced financial performance.

Broad Capabilities

Our professionals focus on the critical field of transfer pricing, providing services ranging from comprehensive supply chain restructuring to transfer pricing planning to controversy management to aiding in compliance with documentation requirements.

Foreign Tax Desks

The ZA-LLP foreign tax desk programme has revolutionized the provision of international tax services. Professionals serving on desks work side-by-side with colleagues on similar rotations, creating a dynamic, team-based environment that fosters the development of truly integrated planning solutions - whenever and wherever they are needed.

Scope of Practice

ZA-LLP's tax practice group, under the aegis of Sr. Partner, Dr. Zafar, advises clients in virtually all areas of domestic and international taxation, including income taxation, corporate taxation, real estate taxation, intellectual property taxation and value-added tax. We specialize in developing creative solutions to complex problems inherent in structuring cross-border commercial, investment and technology transfer transactions, making full use of the global network of double-taxation treaties and off-shore tax solutions. We have assisted both domestic and foreign multinationals in resolving sensitive tax-related issues both in Pakistan and around the globe. We have developed a network of international taxation experts around the globe with whom the tax practice group regularly consults regarding foreign tax ramifications on cross-border deals. Representation also extends to tax and other investment incentives under national, regional and multilateral regimes. ZA-LLP’s representation extends to all relevant tax authorities as well as to both civil and white-collar litigation in the courts.

Lawyers in the Firm’s International Tax group routinely advise clients with respect to the extraterritorial aspects of Pakistan income taxation, both in connection with the Firm’s transactional work for business and individual clients, and as special tax counsel to smaller law firms with an international business practice and in other situations. We advise clients on the Pakistan tax consequences of numerous cross-border transactions and assist in structuring inbound and outbound business and financial relationships.

Evolution of Tax Culture

Evolution of Tax Culture

Let's take a look at the insight as given by Dr. Zafar, Senior Partner on Evolution of Tax Culture for the Revival of Economy "The very issue of tax and its administration vis-à-vis economy is not only the concern of this gathering or that of our country alone falling in the category of developing countries, this is very much crucial and highly debatable topic even in the United States and other developed countries of this globe." Paper read during National Tax Conference at Karachi on Feb. 21-22, 2003.

The following are among the areas where members of the International Tax group have advised foreign and domestic clients:

  • Investments in hybrid and specialized foreign and domestic securities

  • Cross-border joint ventures and global strategic alliances

  • Asset purchase and sale transactions within and outside Pakistan

  • Cross-border licensing

  • Pakistan and foreign branch operations

  • Pakistan and foreign purchasing transactions

  • Cross-border equipment leasing transactions

  • Investments in foreign and domestic real estate

  • Domestic and foreign project finance transactions

  • Transactions involving emerging markets including former Soviet Bloc countries

  • Cross-border transfers of employees

  • Tax aspects of international philanthropy

  • Cross-border aspects of e-commerce and transfers of intangibles

Members of the International Tax group also work closely with the client’s other advisors, including in-house counsel and accountants, public accountants and investment bankers. Our lawyers also have established good working relationships with tax professionals in many foreign countries, including law firms, accounting firms and tax consulting firms and work with such foreign professionals as needs dictate.

Agreements as to Avoidance of Double Taxation

The Government of Pakistan has so far signed agreements to avoid double taxation with 64 countries including almost all the developed countries of the world. These agreements lay down the ceilings on tax rates applicable to different types of income arising in Pakistan. They also lay down some basic principles of taxation which cannot be modified unilaterally. The list of countries with which Pakistan has concluded tax treaties is given below:

1. Austria
2. Azerbaijan
3. Bahrain
4. Bangladesh
5. Belaraus
6. Belgium
7. Bosnia Herzegovina
8. Brunei
9. Canada
10. China
11. Denmark

12. Egypt
13. Finland
14. France
15. Germany
16. Hungary
17. Indonesia
18. Iran
19. Ireland
20. Italy
21. Japan
22. Jordan

23. Kazakhstan
24. Korea (Republic of)
25. Kuwait
26. Kyrgystan
27. Kenya
28. Lebanon
29. Libya
30. Malaysia
31. Malta
32. Mauritius
33. Morocco

34. Nepal
35. Netherlands
36. Nigeria
37. Norway
38. Oman
39. Philippines
40. Poland
41. Portugal
42. Qatar
43. Romania
44. Saudi Arabia

45. Serbia
46. Singapore
47. South Africa
48. Spain
49. Sri Lanka
50. Sweden
51. Switzerland
52. Syria
53. Tajikistan
54. Thailand
55. Tunisia

56. Turkey
57. Turkmenistan
58. Ukraine
59. United Arab Emirates
60. United Kingdom
61. United States
62. Uzbekistan
63. Vietnam
64. Yemen

Table: Consulates Abroad

Members of the International Tax group have assisted clients in connection with controversies involving international tax issues before the Central Board of Revenue. Working with members of the Firm’s Individual Clients Department, lawyers in the International Tax group regularly assist in estate, family and business planning structures for expatriates, nonresident aliens and Pakistani citizens with foreign family and business interests.

Our tax lawyers are well conversant that how the multinationals' international transactions are taxed in Pakistan. They deal with the matters of banking sector, non-resident companies, petroleum / gas exploration companies, pharmaceuticals, telecommunication, satellite TV channels and mobile phone companies. Our legal experts are capable to examine international transactions of permanent establishments with particular reference to e-commerce, e-communications, electronics / computer softwares, splitting of contracts and determination of beneficial ownership and attribution concepts of investment income. The Federal Board of Revenue (FBR) of Pakistan is going to reform International Tax Rules and our advisors are keenly watching the changes to be made so that all the effectees may not suffer more than their due share. Although the complexity and inconsistency of the International Tax Law in Pakistan annoy the executives of multinational companies but our tax lawyers have the expertise to soothe their displeasure.

Our Core Competencies


Collaborative Skillset

Collaborative lawyers trust the wisdom of the group; lone wolves and isolationists do not do any good anymore.


Emotional Intelligence

Distant, detached lawyers are relics of the 20th century, the market no longer wants a lawyer who is only half a person.


Technological Affinity

If you can not effectively and efficiently use e-communications, and mobile tech, you might as well just stay home.


Time Management

Virtually a substantial part of lawyers difficulties in this regard lie with their inability to prioritise their time.

What People Say About Us

  • We are glad to inform you the receipt of current outstanding balance in our bank account from the disputed party. Therefore we request you to arrange to close the dispute case with them as per our management decision. We would like to take this opportunity to thank you for all the support and advice to solve this matter. It was pleasure working with you all.

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  • Thank you for your support in this process. Your assistance has been invaluable. We are looking forward to a long lasting working relationship with you. Also, thank you for hospitality during these past days.

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  • Dear Atty. Iram Fatima: I would like to let you know that my wife came in USA last week. The U.S. Embassy Islamabad approved her visa petition in the lights of all the wonderful endeavors done by you and Mr. Birach. It was a long legal battle of about 7 years. I must say that your law firm is one of the best in the country and you are a highly professional advocate. Dr. Zafar should feel proud to have you in his crew. Finally, again I would say Thanks for all your legal services and I am your best reference.

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  • Thank you very much for your contribution. We will review the information and incorporate it into the International Citation Manual of Washington University Global Studies Law Review. Your help is appreciated.

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