The Government of Pakistan has signed agreements to avoid double taxation with 51 countries including almost all developed countries of world. These Agreements set ceilings on tax rates applicable to different types of income arising in Pakistan. They also set some basic principles of taxation which cannot be modified unilaterally. List of countries with which Pakistan has concluded tax treaties are: Austria, Bangladesh, Belarus, Belgium, Canada, China, Denmark, Egypt, Finland, France, Germany, Greece, Hungary, India, Indonesia, Iran, Ireland, Italy, Japan, Jordan, Kazakstan, South Korea, Kuwait, Lebanon, Libya, Malaysia, Malta, Mauritius, the Netherlands, Nigeria, Norway, Oman, Philippines, Poland, Qatar, Romania, Saudi Arabia, Singapore, South Africa, Sri Lanka, Sweden, Switzerland, Syria, Thailand, Tunisia, Turkey, Turkmenistan, United Arab Emirates, U.K., U.S.A., and Uzbekistan.
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