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Commentary

6.1 Employer has no place of business in jurisdiction

Pakistan

6.1ÌýÌýÌýÌý Employer has no place of business in jurisdiction

If an employer, wherever they are located, employs someone located in Pakistan, all laws applicable in Pakistan are enforceable and all withholdings (as discussed above) are applicable.

The ITO has provided a definition of the term 'permanent establishment'. An excerpt of which is provided below:

Permanent establishment means a fixed place

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