The Pakistan Federal Board of Revenue has published Circular No. 03 of 2018, which provides explanations of 42 amendments made in the Income Tax Ordinance 2001 by the Finance Act 2018, which was published in the Official Gazette on 24 May 2018 ({News-2018-06-05/A/6-previous coverage}). The Circular also notes the new international taxation provisions included in the Act, which will be explaine…