FFC’s super tax verdict: A constitutional paradox
Dr. Ikramul Haq In Durrani Ceramics v Federation of Pakistan (2014 SCMR 1630), the Court held that fiscal legislation must conform to the constitutional distribution…
FFC, Super Tax, Money Bill And Forgotten Constitutional Precedent
Dr. Ikramul Haq “We may conclude by stating that each and every word of the Constitution, and the methodologies and procedures prescribed…
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…