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6 Paragraph (2) of Article XIII of the Convention
replaced vide Notification No. S.R.O. 675(K)/64, dated 24th August, 1964. The original
paragraph (2) reads as under:
(2) In determining its taxes specified in Article I of the present Convention, Switzerland
shall exclude in the case of its residents from the basis upon which such taxes are
imposed such items of income (other than dividends) as are dealt with in the present
Convention derived from sources within Pakistan which according to the present Convention
are not exempt from Pakistan tax, Switzerland, however, reserves the right to take into
account in the determination of the rate of its taxes the items of income excluded as
provided in this paragraph.
