Double Taxation Treaties and their Impact on Domestic Tax Collection in Pakistan

Usama Shakoor, Irfan Hussain, Atif Siddiqui
ISSN / E-ISSN
3006-3027 / 3006-3035
DOI
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Volume · Issue · Pages
— · — · —
Publisher
Scholarium Education & Research
Article URL
https://lawresearchreview.com/index.php/Journal/article/view... ↗
Article details
Unverified
Publication date (each date has its type and source)
04 Aug 2025
OpenAlex publication date · source: OpenAlex
Dates on record for this article
TypeDateSource
OpenAlex publication date04 Aug 2025 OpenAlex

Keywords (as given): tax treaties; treaty shopping; tax base erosion; OECD Multilateral Instrument; anti-avoidance; foreign direct investment; budget deficit; treaty renegotiation; tax treaty reform; Pakistan

HEC Status at Publication Not the journal's current status

HEC Status at PublicationConclusive
HEC status at publication Recognized Y
Based on the recorded HEC dataset applicable to the article's publication date. Listed as Y in the HEC list for 2024–25.
Journal
Law Research Journal
Publication date used
04 Aug 2025 (OpenAlex publication date)
Applicable HEC period
2024–25 (version 1) · 01 Oct 2024 – 31 Mar 2026
Category
Y
Recognition status
Recognized (OK_RECORD_FOUND)
Source
List of national journals 2024-25 page 34, row 315
Verification status
Verified against source · last verified 23 Sep 2026
This is an automatically generated summary based on the information available on the publication date. Terms & conditions apply.