Ireland and Pakistan signed a new Income Tax Treaty on 16 April 2015. Once in force and effective, the new Treaty will replace the existing on of 1973.
The new treaty will come into force after the two countries exchange ratification instruments. The provisions of the treaty will have effect from 1 January (in Ireland) and 1 July (in Pakistan}) of the calendar year next following that in which the agreement enters into force.
In accordance with the new Treaty, the following withholding taxes will apply:
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