FCC, super tax & Constitution
Huzaima Bukhari, Dr. Ikramul Haq & Abdul Rauf Shakoori The abrupt demand for super tax payments running into hundreds of billions of…
Pakistan: Safe Harbour Rules—III
Dr. Ikramul Haq Pakistan’s tax debate is crowded with familiar slogans—documentation, digitization, enforcement, broadening the base. Yet one reform tool, universally recognized…
Pakistan: Safe Harbour Rules—II
Dr. Ikramul Haq While this guidance sets out a transitional safe harbour and a framework for a permanent safe harbour, there may…
Pakistan: Safe Harbour Rules—I
Dr. Ikramul Haq Pakistan’s tax system does not suffer from lack of law; it suffers from fear of certainty. Safe harbour rules…
Crypto Custody & Regulatory Reforms
Dr. Ikramul Haq & Abdul Rauf Shakoori Crypto assets are no longer confined to speculative trading. They are steadily becoming part of…
Constitution, Gilgit-Baltistan And FBR: When Administration Replaces Citizenship
Dr. Ikramul Haq Since Customs Act stands extended to GB, all the duties under said act (Customs Duties, Regulatory Duties, Additional Customs…
Pakistan: Case for fiscal equalization—I
Dr. Ikramul Haq Fiscal equalisation is a transfer of fiscal resources across jurisdictions with the aim of offsetting differences in revenue raising…
Pakistan: Case of fiscal equalization—II
Dr. Ikramul Haq The People’s Republic of China’s (PRC) fiscal system is characterized by very high expenditure decentralization and heavy reliance on…
Trade vulnerabilities & reforms
Dr. Ikramul Haq & Abdul Rauf Shakoori The global trade environment has reached a decisive turning point, shaped by slowing economic growth,…