VAT/GST Enforcement: A Critical Analysis By Dr.Ikramul Haq Dr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 7226953, e-mail: irm@brain.net.pk; website: http://www.paktax.com.pk). He is a member of the visiting...Read More

CBR’s nawa tamasha Dr. Ikramul Haq[*] The Central Board of Revenue (CBR), apex administrative authority responsible for collection of federal taxes, has come up with an innovative way to realise its targets fixed for Sales Tax by penalizing the manufacturing sector forcing it not to sell “raw material” to non-registered persons. It can be called...Read More

By Dr. Ikramul Haq Dr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 7226953, e-mail: irm@brain.net.pk; website: http://www.paktax.com.pk). He is a member of the visiting faculty of the Institute...Read More

Dr Ikramul Haq[1] The tall claims made by the government about six months back that by 1st January 2001, it would introduce majors tax reforms and even a new Income Tax law proved to be yet another promise not kept. The deadline has now been extended to the budget time when the Finance Ordinance will...Read More

By DR. IKRAMUL HAQ Dr.Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 7226953, e-mail: irm@brain.net.pk). He is also a member of the visiting faculty of the Institute of Direct...Read More

by Ikramul Haq Ikramul Haq is a leading International Tax Counsel specializing in tax, corporate and constitutional law. Mr. Haq is the Chief Partner of Lahore Law Associates; fax: +92 42 636-3499, e-mail: irm@brain.net.pk. He is also a member of the Visiting Faculty of the Institute of Direct Taxes in Lahore. He served for 12...Read More

Adding Insult to Injury By Ikramul Haq The clarification issued by the Central Board of Revenue in response to “Tax Machinery and Abuse of Powers” confirms beyond any doubt that the administrative authority, controlling the entire tax apparatus, believes that it is above the law. The justification for not following the express provisions of law...Read More

By Dr. Ikramul Haq Dr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 7226953, e-mail: irm@brain.net.pk; website: http://www.paktax.com.pk). He is also a member of the visiting faculty of the...Read More

Dr. Ikramul Haq[1] Pakistan, caught in a deadly debt trap, is struggling hard to get rid of external loans of 35 billion US$. There is no hope to come out of this crisis or to stop looking towards IMF, World Bank, Paris Club, London Club and ADB in near future. There are no signs yet...Read More

Huzaima Bukhari & Dr. Ikramul Haq In their respective budgets, the federal and provincial governments, by just enhancing the existing tax rates and imposing new regressive taxes have confirmed that they lack visions to fix the ailing economy where trade and industry are facing extreme hardships due to less demand, higher cost of doing business...Read More