(22B) “fee for offshore digital services” means any consideration for providing or rendering services by a non-resident person for online advertising including digital advertising space, designing, creating, hosting or maintenance of websites, digital or cyber space for websites, advertising, e-mails, online computing, blogs, online content and online data, providing any facility or service for uploading, storing or distribution of digital content including digital text, digital audio or digital video, online collection or processing of data related to users in Pakistan, any facility for online sale of goods or services or any other online facility.
(23) “fee for technical services” means any consideration, whether periodical or lump sum, for the rendering of any managerial, technical or consultancy services including the services of technical or other personnel, but does not include—
(a) consideration for services rendered in relation to a construction, assembly or like project undertaken by the recipient; or
(b) consideration which would be income of the recipient chargeable under the head “Salary”;
(37) “non-resident person” means a non-resident person as defined in Section81;
(38) “non-resident taxpayer” means a taxpayer who is a non-resident person;
(38A) “Officer of Inland Revenue” means any Additional Commissioner Inland Revenue, Deputy Commissioner Inland Revenue, Assistant Commissioner Inland Revenue, Inland Revenue Officer, Inland Revenue Audit Officer, District Taxation Officer Inland Revenue, Assistant Director Audit,] or any other officer however designated or appointed by the Board for the purposes of this Ordinance;
(38AA) “offshore asset” in relation to a person, includes any movable or immovable asset held, any gain, profit, or income derived, or any expenditure incurred outside Pakistan;
(38AB) “offshore evader” means a person who owns, possesses, controls, or is the beneficial owner of an offshore asset and does not declare, or under declares or provides inaccurate particulars of such asset to the Commissioners.;
(38AC) “offshore enabler” includes any person who, enables, assists, or advises any person to plan, design, arrange or manage a transaction or declaration relating to an offshore asset, which has resulted or may result in tax evasion;
(38B) “online marketplace” means an information technology platform run by e-commerce entity over an electronic network that acts as a facilitator in transactions that occur between a buyer and a seller;
(39) “Originator” means Originator as defined in the Asset Backed Securitization Rules,1999;
(40) “Pakistan-source income” means Pakistan-source income as defined in section101;
(41) “permanent establishment” in relation to a person, means a fixed place of business through which the business of the person is wholly or partly carried on, and includes–
a. a place of management, branch, office, factory or workshop, premises for soliciting orders, warehouse, permanent sales exhibition or sales outlet, other than a liaison office except where the office engages in the negotiation of contracts (other than contracts of purchase);
b. a mine, oil or gas well, quarry or any other place of extraction of natural resources;
(ba) an agricultural, pastoral or forestry property;
c. a building site, a construction, assembly or installation project or supervisory activities connected with such site or project
but only where such site, project and its connected
supervisory activities continue for a period or periods aggregating more than ninety days within any twelve-months period ;
d. the furnishing of services, including consultancy services, by any person through employees or other personnel engaged by the person for such purpose;
e. a person acting in Pakistan on behalf of the person (hereinafter referred to as the “agent] other than an agent of independent status acting in the ordinary course of business as such, if the agent –
“(i) has and habitually exercises an authority to conclude contracts on behalf of the other person or habitually concludes contracts or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the person and these contracts are─
(a) in the name of the person; or
(b) for the transfer of the ownership of or for the granting of the right to use property owned by that enterprise or that the enterprise has the right to use; or
(c) for the provision of services by that person; or”
(ii) has no such authority, but habitually maintains a stock-in-trade or other merchandise from which the agent regularly delivers goods or merchandise on behalf of the other person; or
Explanation. —For removal of doubt, it is clarified that an agent of independent status acting in the ordinary course of business does not include a person acting exclusively or almost exclusively on behalf of the person to which it is an associate; or”;
(f) any substantial equipment installed, or other asset or property capable of activity giving rise to income;
[(g) a fixed place of business that is used or maintained by a person if the person or an associate of a person carries on business at that place or at another place in Pakistan and─
(i) that place or other place constitutes a permanent establishment of the person or an associate of the person under this sub-clause; or
(ii) business carried on by the person or an associate of the person at the same place or at more than one place constitute complementary functions that are part of a cohesive business operation.
Explanation. —For the removal of doubt, it is clarified that─
(A) the term” cohesive business operation” includes an overall arrangement for the supply of goods, installation, construction, assembly, commission, guarantees or supervisory activities and all or principal activities are undertaken or performed either by the person or the associates of the person; and
(B) supply of goods include the goods imported in the name of the associate or any other person, whether or not the title to the goods passes outside Pakistan.
(50) “resident company” means a resident company as defined in section 83;
(51) “resident individual” means a resident individual as defined in section 82;
(52) “resident person” means a resident person as defined in section81;
(54) “resident taxpayer” means a taxpayer who is a resident person;
(55) “royalty” means any amount paid or payable, however described or computed, whether periodical or a lump sum, as consideration for—
a. the use of, or right to use any patent, invention, design or model, secret formula or process, trademark or other like property or right;
b. the use of, or right to use any copyright of a literary, artistic or scientific work, including films or video tapes for use in connection with television or tapes in connection with radio broadcasting, but shall not include consideration for the sale, distribution or exhibition of cinematograph films;
c. the receipt of, or right to receive, any visual images or sounds, or both, transmitted by satellite, cable, optic fibre or similar technology in connection with television, radio or internet broadcasting;
d. the supply of any technical, industrial, commercial or scientific knowledge, experience or skill;
e. the use of or right to use any industrial, commercial or scientific equipment;
f. the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as mentioned in [sub- clauses] (a) through (e); [and]
g. the disposal of any property or right referred to in [sub- clauses] (a) through(e);
