Tax & Corporate Law Articles by Huzaima & Ikram

Huzaima & Ikram’s articles collect decades of published analysis on Pakistan’s tax and corporate law — income tax, sales tax, FBR reforms, budgets and constitutional questions — by Dr. Ikramul Haq, Huzaima Bukhari and Abdul Rauf Shakoori, including pieces first published in Pakistan’s leading newspapers.

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Reward for defrauding voters  

Dr. Ikramul Haq Pakistan is a strange country where the elected members of Parliament pass self-serving laws for rewarding those who defraud the voters. What…
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Row over FBR restructuring  

Dr. Ikramul Haq & Abdul Rauf Shakoori This column has consistently argued for a single tax authority across all levels of government. The announcement of…
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Malice Towards None & All

Self-Governance & Fiscal Decentralisation Dr. Ikramul Haq Fiscal decentralisation necessarily involves the transfer of taxing and spending powers to sub-national levels of government—in our context,…
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Streamlining the FBR in haste!

Huzaima Bukhari, Dr. Ikramul Haq and Abdul Rauf Shakoori We are fast approaching the general elections, scheduled for February 08, 2024. However, the post-election landscape…
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Trauma And The World

Huzaima Bukhari “The paradox of trauma is that it has both the power to destroy and the power to transform and resurrect”—Peter A. Levine Each…
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Budget Proposals 2019-2020

Documentation/Broadening of tax base/raising number of filers/ According to 2017 census, our population is 207.77 million [provisional]. The dependent population of children under the age…
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Shrinking return filers

Dr. Ikramul Haq Total income tax returns filed till the many times extended date [December 17, 2018] for tax year 2018 were 1,483,020 as compared…
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Overcoming fragmented taxation

Huzaima Bukhari, Dr Ikramul Haq & Dr Muhammad Babar Chohan Fiscally, Pakistan is a highly undisciplined country. The main reason is scattered taxation by multiple…
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World of anomalies

Huzaima Bukhari “The world is a strange place where those that lack modesty are considered beautiful. Cheats are considered clever and the loyal are considered…