DT14960 - Double Taxation Relief Manual Guidance by country: Pakistan: Tax spared
The agreement provides for credit to be given for tax spared' (see [INTM161270](/hmrc-internal-manuals/international-manual/intm161270) and [INTM161280](/hmrc-internal-manuals/international-manual/intm161280)) in Pakistan. Relief is available for the tax spared鈥� under the provisions of Pakistan law listed in Article 23(3)(a).
All amounts of `tax spared鈥� for which credit relief is given should be reported as mentioned at INTM161290.