Taxation of Goods and Services in Pakistan

Journal
Hassan, B.
Pakistan
International VAT Monitor 2015 (Volume 26), No. 4
PriceUSD 45

Under Pakistan’s Constitution, the taxation of goods is allocated to the federation and that of services to the provinces with effect from 2010/11. In this article, the author discusses the vertical and horizontal issues originating from the division of the VAT base between the federal and provincial governments.