AI-enabled crimes & AML/CFT challenges
Dr. Ikramul Haq & Abdul Rauf Shakoori The rapid diffusion of artificial intelligence (AI) across financial systems has reshaped the risk environment…
2025: Year of stability & privatization
Dr. Ikramul Haq & Abdul Rauf Shakoori The near end of 2025 has brought a rare turning point in Pakistan’s political economy,…
Concept of Minimum Tax and Adjustment Against Actual Tax under the Income Tax Ordinance, 2001, With a Critical Appraisal of the Supreme Court Judgment in Kassim Textile Mills
By Muhammad Saqib Raza, Advocate High Court Minimum tax is one of the most debated features of Pakistan’s income tax architecture. It…
Evolution of ESG regime in 2025
Dr. Ikramul Haq & Abdul Rauf Shakoori The global Environmental Social Governance (ESG) regulatory and reporting framework is currently undergoing a critical…
Benazir: Victim of ‘New Great Game’
Huzaima Bukhari & Dr. Ikramul Haq December 27, 2025 marks the 18th death anniversary of Benazir Bhutto, a popular leader with great vision, who…
When Does Tax Concealment Become Money Laundering?
By Dr. Ikram Ul Haq In recent years, a disturbing trend has emerged in Pakistan’s fiscal enforcement landscape: routine tax matters are increasingly being escalated…
Global Tax Reforms and Pakistan: How Much Revenue Is Really at Stake?
By Dr. Ikram Ul Haq Pakistan is a signatory to the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), under which the international…
Concept of Minimum Tax and Adjustment Against Actual Tax under the Income Tax Ordinance, 2001, With a Critical Appraisal of the Supreme Court Judgment in Kassim Textile Mills
By Muhammad Saqib Raza, Advocate High Court Minimum tax is one of the most debated features of Pakistan’s income tax architecture. It…
Criticality Of 11th NFC
Dr. Ikramul Haq Evidently, the 18th Amendment and seventh NFC award have considerably assuaged anti-centre/ anti-Punjab sentiments, at least in the financial…
