Pakistan has included measures in the Finance Bill for 2016/2017 for the introduction of three-tiered documentation requirements developed as part of Action 13 of the OECD BEPS Project. The requirements include that any taxpayer that has entered into related party transactions is to maintain a Master file, Local file and other documentation containing information as may be prescribed, as well as a Country-by-Country (CbC) report, where applicable. Additional details of the requirements as inc…