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Fiscal Restrictions

PAKISTAN

Reported in 2015

Chapter Public Procurement  |  Sub-chapter Preferential purchase schemes covering digital products and services
Limitations on foreign participation
International tender notices must be publicly advertised and sole source contracting tailored to company-specific qualifications is prohibited. However, it is reported that political influence on procurement awards, charges of official corruption, lack of transparency, judicial intervention and long delays in bureaucratic decision making are common in government procurement.
Coverage Horizontal
Sources
  • USTR, 2015 National Trade Estimate Report on Foreign Trade Barriers: https://ustr.gov/sites/default/files/2015%20NTE%20Combined.pdf
  • WTO Trade Policy Review Report by the Secretariat, Pakistan, Document WT/TPR/S/311/Rev.1, 2 June 2015
Fiscal Restrictions

PAKISTAN

Reported in February 2015

Chapter Taxation & Subsidies  |  Sub-chapter Taxation on data usage
Provincial Sales Tax (PST) and Federal Excise Duty (FED)
In Pakistan, data usage is subject to two separate measures, namely Provincial Sales Tax ('PST') and the Federal Excise Duty ('FED'), both applicable at the rate of 19.5% and 18.5% respectively. Additionally, data usage within all mobile services is bound by supplementary, so-called ‘withholding tax’, which applies at the level of 14% ad valorem tax on the overall consumption. This tax is on average 4% higher than taxes in other services sectors. The overall total burden from ad valorem taxes on mobile data usage can amount to up to 33.5%, of which up to 6.5% is mobile-specific.
Coverage Telecommunication sector
Fiscal Restrictions

PAKISTAN

Reported in February 2015

Chapter Taxation & Subsidies  |  Sub-chapter Discriminatory tax regime on online services
Provincial Sales Tax (PST) and Federal Excise Duty (FED)
In Pakistan, mobile services such as calls and SMS are subject to Provincial Sales Tax ('PST') and the Federal Excise Duty ('FED') at the rate of 19.5% and 18.5% respectively. This is higher than the standard rate, which is as low as 15% on other services.
Coverage Telecommunication sector
Fiscal Restrictions

PAKISTAN

Reported in February 2015

Chapter Taxation & Subsidies  |  Sub-chapter Discriminatory tax regime on digital goods and products
Burdensome tax regime
Over 30% of the cost of owning and using a mobile in Pakistan is accounted for by tax. This is among the highest proportions in the world.
There is a special tax on SIM card sales which amounts to about PKR 250 (approx. 2.5 USD). Handsets are subject to a sales tax varying from PKR 150 (approx. 1.5 USD) to 500 (approx. 5 USD).

Furthermore, mobile operators in Pakistan are subject to general taxes, such as corporation tax, as well as numerous mobile-specific taxes. The latter include various regulatory fees and significant taxes on imports of equipment, which are vital for network rollout and improvements in the quality of service.
Coverage Telecommunication sector
Fiscal Restrictions

PAKISTAN

Iran, Italy and Thailand: imposition: 05/08/2013
India: extension after sunset review: 13/02/2011 until 09/02/2017
Brazil, China, Indonesia, Republic of Korea and Taiwan: imposition: 30/09/2010 until 28/03/2017

Chapter Tariffs and Trade Defence  |  Sub-chapter Antidumping, CVD & Safeguards
Antidumping measure
The rates of the antidumping duties on phtalic anhydride differ depending on the country where the imported good comes from. The following rates apply to the affected countries: Iran: 7.62%; Italy: 12.91%; Thailand: 9.78%;

Previously, duties were also applied to imports from a number of other countries but were terminated in 2017. The following rates used to apply to the following countries: India: 10.94%; Brazil: 6.17%; China: 11.84%; Indonesia: 5.87%; Republic of Korea: 7.36%; Chinese Taipei: 27.38%
Coverage Product: Phthalic anhydride (HS code: 2917.35) (used in the production of flexible PVC products such as cables); Countries: Iran, Italy, Thailand
Fiscal Restrictions

PAKISTAN

ITA signatory? I II

Chapter Tariffs and Trade Defence  |  Sub-chapter Applied tariffs on digital goods
Average MFN rate
9.83%
Weighted average MFN rate
10.79%
Maximum tariff rate
35%
Coverage rate of zero-tariffs
0%

Coverage: Digital goods
Sources

Fiscal Restrictions

PAKISTAN

ITA signatory? I II

Chapter Tariffs and Trade Defence  |  Sub-chapter Applied tariffs on digital goods
Average MFN rate
9.83%
Weighted average MFN rate
10.79%
Maximum tariff rate
35%
Coverage rate of zero-tariffs
0%

Coverage: Digital goods
Sources

Trading restrictions

NORWAY

Since 2003

Chapter Online sales and transactions  |  Sub-chapter Domain name (DNS) registration requirements
Norwegian administrative regulation on domain names, FOR 2003-08-01 No. 990
According to the domain name regulation, an applicant must be an organization registered in Norway's Central Coordinating Register for Legal Entities (Enhetsregisteret). This entails that the organization must run genuine operations and/or have activities and substance according to information specified in the above mentioned register. The company/organization must also have a Norwegian postal address.
Coverage Horizontal
Trading restrictions

NORWAY

Reported in March 2018

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
De minimis rule
According to Norway's de minimis rule goods with a value of up to 31 SDR / 350 NKR / 45 USD are exempted from taxes and duties collected by customs.
Coverage Horizontal
Trading restrictions

NORWAY

Since 2003

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
UNCITRAL model law
Norway has not adopted the UNICTRAL model law on e-commerce or e-signatures. However, Section 6 of the Electronic Signatures Act establishes the legal consequences of electronic signatures.
Coverage Horizontal
Restrictions on data

NORWAY

Since 2003

Chapter Intermediary liability  |  Sub-chapter Lack of safe harbor for intermediary liability
Norwegian Ministry of Trade and Commerce White Paper
As part of the European Economic Area (EEA), Norway implemented the EU E-Commerce Directive, which fundamentally determines the legal regulation governing Internet Service Provider (ISP) liability of EU countries. The limitations on liability in the Directive apply to certain clearly delimited activities carried out by internet intermediaries, rather than to categories of service providers or types of information. Articles 12 ("mere conduit"), 13 ("caching") and 15 ("No obligation to monitor") are almost automatically implemented. Only Article 14 ("hosting") has been implemented by way of national adjustments.
Coverage Internet intermediaries
Restrictions on data

NORWAY

Since May 2014

Chapter Data policies  |  Sub-chapter Personal rights to data privacy
C-131/12 - Google Spain SL and Google Inc. v Agencia Española de Protección de Datos (AEPD) and Mario Costeja González
On the 13 of May 2014, the European Court of Justice ruled that individuals are entitled to seek the deletion of links on search engines about themself if the information is outdated or irrelevant, the so-called right to be forgotten. Although the court ruling only applies to the 28 European Member States, four other countries - Iceland, Liechtenstein, Norway and Switzerland - are de facto making use of it.
Coverage Search engines
Establishment restrictions

NORWAY

Reported in 2015

Chapter Competition policy  |  Sub-chapter Competition
State Owned Entreprise
Telenor is the incumbent telecommunications provider in Norway. As of March 2015, the Government of Norway owns 53.97% of the total number of shares in the company.
Coverage Telenor
Establishment restrictions

NORWAY


Chapter Intellectual Property Rights  |  Sub-chapter Copyright
Copyright inadequately enforced
It is reported that enforcement of copyright is inconsistent because the authorities lack the capability and resources to handle complains about IPR violations effectively.
Coverage Horizontal
Establishment restrictions

NORWAY

Since 2005

Chapter Intellectual Property Rights  |  Sub-chapter Copyright
Norwegian Copyright Legislation implementing the EU Copyright Directive (2001/20/EC)
Norway follows the European droit d'auteur tradition in the general approach to copyright legislation. However, the system allows for exceptions to the authors' rights. Such provisions include, inter alia, the use of works for educational purposes, use for the disabled, copying by libraries, quotations of works as well as private copying. However, there is no fair use or fair dealing.
Coverage Horizontal