← All tax guidesTopic hub
Freelancer, IT export and overseas Pakistani tax guides
Cross-border tax starts with residence, source and the legal character of the receipt. The payment channel alone never decides whether income is taxable — but it frequently decides whether a concession survives scrutiny.
The rule this topic turns on: Cross-border tax starts with residence, source and the legal character of the receipt. The payment channel alone does not decide whether income is taxable or exempt.