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October 28, 2023
Meaningful suggestions Huzaima Bukhari & Dr. Ikramul Haq Senate Standing Committee on Finance sent a number of meaningful, though unbinding, recommendations to the National Assembly on 21 June 2013. Finance Minister Ishaq Dar ignored all of them while making the concluding speech on the budget on 23 June 2013. The amended version of Finance Bill...
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Tax issues of corporate amalgamations, mergers & acquisitions Huzaima Bukhari & Dr. Ikramul Haq* INTRODUCTION In the era of globalization, cross-border amalgamations, mergers and acquisitions are very important for the international corporate growth and integration of world-wide business. The pace of such transactions has been rather sluggish in Pakistan, partly because of unfavourable or complicated...
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By Huzaima Bukhari & Dr. Ikramul Haq[1] Contents INTRODUCTION BACKGROUND COMPARATIVE ANALYSIS 3.1. United Kingdom 3.2. India TAX NEUTRALITY IMPLICATIONS OF SCHEMES OUTSIDE THE SCOPE OF TAX BENEFITS CAPITAL GAINS TAX EXPOSURE CONCLUSION 1.   INTRODUCTION In the era of globalization, cross-border amalgamations, mergers and acquisitions are important for international corporate growth and the integration of...
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Huzaima Bukhari & Dr. Ikramul Haq Synopsis At present, both the centre and provinces are not collecting taxes according to their respective potential due to weak enforcement and inherent problems of an out-dated tax system. Total tax potential of Pakistan is around Rs. 12 trillion if agricultural income tax and other provincial and local taxes...
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Need for fast track ‘Dispute Resolution System’  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 6365584, e-mail: irm@brain.net.pk; website: http://www.paktax.com.pk). He is a member of...
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Huzaima Bukhari & Dr. Ikramul Haq Every now and then we keep on hearing from higher judiciary echelons that government must run the affairs according to the Constitution of Pakistan and follow rule of law. While this is undisputable and uncontroversial command, there is also the need for ensuring an end to the long-drawn costly...
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Huzaima Bukhari & Dr. Ikramul Haq The proverb, is hamam mein sab nange hain (all are naked in this bath), is today on the lips of every Pakistani. Ordinary Pakistanis have lost faith in all system—the political, administrative and the justice. They say that in the corridors of power vast majority is corrupt and, therefore,...
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Huzaima Bukhari & Dr. Ikramul Haq In the absence of self-acclaimed genius Finance Minister, reportedly under treatment in London for heart ailment after being indicted for amassing wealth beyond means, who will fix the economic ailments of Pakistan? The reply to this vexed question and lies with Prime Minister Shahid Khaqan Abbasi (many allege that...
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 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 6365584, e-mail: irm@brain.net.pk; website: http://www.paktax.com.pk). He is a member of the visiting faculty of the Lahore Institute...
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Huzaima Bukhari “Agriculture not only gives riches to a nation, but the only riches she can call her own.”—Samuel Johnson “The soil is the great connector of lives, the source and destination of all. It is the healer and restorer and resurrector, by which disease passes into health, age into youth, death into life. Without...
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