No foreign investment in Pakistan has ever been nationalized. Foreign Investment is fully protected by the following acts:
- Foreign Private Investment (Promotion & Protection) Act, 1976
- Protection of Economic Reforms Act, 1992
Salient Features of Income Tax Ordinance, 2001 are as follows:
- The government has introduced section 120A “Incentive Tax Scheme” for legalization and allowing immunity from probe in respect of any movable and immovable assets on payment of 2% of their value
- Profits transferred by a branch of a foreign company out of Pakistan would be treated as dividend.