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…
Crypto exchange licenses sans transparency
Dr. Ikramul Haq & Abdul Rauf Shakoori The issuance of No Objection Certificates [NOC] by Pakistan to two major global virtual asset…
Remembering 16 December 2014 Forgotten Peshawar tragedy
Dr. Ikramul Haq It is tragic that even after lapse of eleven years, the state machinery has failed to unveil the ‘real hands’ behind…
Remembering 16 December 1971 Perils of Recolonization
Dr. Ikramul Haq The burden of a centralised state—from One-Unit politics to military action in East Pakistan to curb Bengali nationalism—eventually led…
Second IMF tranche with stringent conditions
Dr. Ikramul Haq & Abdul Rauf Shakoori The current account recorded a surplus of US$2.1 billion in FY25 (0.5 percent of GDP),…
11th NFC: Challenges & Solutions
Dr. Ikramul Haq HISTORICALLY, the country has been dogged by two intractable problems: civil-military imbalance and unfair distribution of resources between the…
IMF’s nod on EFF & RSF
Dr. Ikramul Haq & Abdul Rauf Shakoori Pakistan gets another US$1.2 billion as the International Monetary Fund (IMF) has approved the completion…
NOCR 2025: A critical review
Huzaima Bukhari, Dr. Ikramul Haq & Abdul Rauf Shakoori Introduction of the ‘No Objection Certificate Regulations 2025’ [“the Regulations] shows a significant…
Constitutional Fidelity and the Architecture of Access: The Pakistani Supreme Court’s Pivot Toward Judicial Economy and Institutional Restraint
SHARJEEL TAREEF In the modern theater of administrative law, the tension between judicial interventionism and executive prerogative remains a defining fault line. A recent,…
The plight of labour in Pakistan
Dr. Ikramul Haq & Abdul Rauf Shakoori The condition of labour in Pakistan remains among the most concerning in the region because…
Regulating Pakistan’s crypto boom
Huzaima Bukhari, Dr. Ikramul Haq & Abdul Rauf Shakoori Cryptocurrency has become an essential financial lifeline of many in Pakistan, rising in…
Judiciary: From resistance to subjugation
Dr. Ikramul Haq The judiciary that once brought a dictator to his knees has surrendered without a fight. The court that once…
Taliban & vortex of terrorism
Dr. Ikramul Haq & Abdul Rauf Shakoori Talibanization in tandem with terrorism is a real threat for the world. The US and NATO forces…
FFC, Constitution & Dispensation Of Justice
Dr. Ikramul Haq “The changes made to the judicial system in the 27th amendment are alarming….“They will significantly impair the judiciary’s ability to…
PVARA & operational inertia
Huzaima Bukhari, Dr. Ikramul Haq & Abdul Rauf Shakoori The Government of Pakistan, instead of tabling a Bill in Parliament, asked the…
IMF, fiscal reforms & digitization
Dr. Ikramul Haq & Abdul Rauf Shakoori The digital transformation of Pakistan’s revenue system has become a fundamental pillar of the country’s economic reform…