On March 23, 1940, All India Muslim League in its annual session at Lahore [22-24 March 1940] passed Lahore Resolution that ultimately paved the way for a separate homeland [Pakistan] for the Muslims of British India on August 14, 1947 after a long-drawn struggle against colonial rule. This memorable day and adoption of Pakistan’s first constitution is celebrated as ‘Pakistan Day’ every year.
Pakistan Day: Reflections & Resolve Dr. Ikramul Haq The unprecedented sufferings of Pakistanis, especially the poor and less privileged, will continue unabated no matter how many Pakistan Days we celebrate, unless the society is restructured on the principles of equity,…
Sales Tax: History & Issues
By Dr. Ikramul Haq* I. INTRODUCTION The imposition of sales tax in Pakistan is not new. It has its origin in pre-partition era under the Government India Act of 1935. In recent years, the complexities have arisen in its implementation…
Taxpayer Bill of Rights
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)….
Pakistan: ensnared in debt trap
By Dr. Ikramul Haq[*] Pakistan, caught in a deadly debt trap, is struggling hard to get rid of external loans of 35 billion US$. There is a little hope to come out of this crisis or to stop looking towards…
CBR’s hostility towards salaried class
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,…
Unprecedented Transgression of Power by CBR
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,…
ATTN: Sheikh Asif Salam
From: Dr Ikramul Haq Sub: Non-Application of Section 50(1) regarding payments on account of Golden Handshake On behalf of our clients (List Annexed), we want to bring to your kind notice the following vis-à-vis non-application of deduction of tax at…
How to Unearth Black Money?
Dr. Ikramul Haq* I. INTRODUCTION In the context of the prevailing grave financial crises in the country and the problem of ever-growing black money, (which according to official and independent experts is around Rs. 1.8 trillion, about 70 %…
TAX AMNESTY SCHEME 2000: AN ANALYSIS
By Dr. Ikramul Haq* I. INTRODUCTION The Central Board of Revenue (CBR) in its Circular No. 4 of 2000 dated 1st March, 2000, issued under Section 59D of the Income Tax Ordinance, 1979, unveiled yet another tax amnesty scheme…