Articles

    Dr. Ikramul Haq   For the last many decades, every year, before preparation of finance bill along with annual federal budget, suggestions surface in media for comprehensive structural reforms in tax system. In April 2021, Pakistan Institute of…

      Huzaima Bukhari, Dr. Ikramul Haq & Abdul Rauf Shakoori   The investment climate in Pakistan continues to struggle through a complex and often conflicting environment. The recent appointment of Changpeng Zhao (commonly known as CZ), a controversial…

    Syed Muhammad Ijaz   While reading a judgment[1] of the Honorable Sindh High Court concerning the Sales Tax Act, 1990 (“the Act”), legal counsel submitted that the term “exempt” includes anything that is not taxable under the Act….

    Huzaima Bukhari   “A good nurse can make a difficult situation bearable”—Lao Tzu   One of the most thankless jobs and an undesirable one for many, is that of the paramedics. After doctors, those who occupy highly important…

    Dr. Ikramul Haq “A tax system’s function should be solely to raise enough revenues in order for government to perform its requisite tasks. While all taxes are bad, some taxes are worse than others. So, what you want…

    Dr. Ikramul Haq & Abdul Rauf Shakoori   The persistence failure of economic managers of Pakistan to attract any worthwhile foreign direct investment (FDI) with technology transfer to boost exports, is one of the most serious concerns. With…