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.

Addiction & its treatment

Huzaima Bukhari “It is impossible to understand addiction without asking what relief the addict finds, or hopes to find, in the drug or the addictive…

Finance Bill 2021

Denying right to justice to taxpayers  Dr. Ikramul Haq In the Finance Bill, 2021, a highly lamentable and unconstitutional amendment is proposed to the effect…

Finance Bill 2021

Oppressive taxes, anti-people & anti-growth Huzaima Bukhari & Dr. Ikramul Haq Finance Bill 2021, presented on June 11, 2021 along with budget, by the fourth…

Belligerent parliamentarians!

Huzaima Bukhari “Everything is changing. People are taking their comedians seriously and the politicians as a joke”–Will Rogers Whether it is on innumerable talk shows…

Finance Bill 2021

Salaried class and FBR’s brutality Huzaima Bukhari & Dr. Ikramul Haq The proposed taxation under Finance Bill, 2021 of salary income including reimbursed medical expenses…

Finance Bill 2021

Salaried class and tax brutality Huzaima Bukhari & Dr. Ikramul Haq The proposed taxation of salary income on gross basis, for the first time in…

Budget 2021-22 & erratic taxation

Huzaima Bukhari & Dr. Ikramul Haq The federal budget for fiscal year (FY) 2021-22, third of the coalition Government of Pakistan Tehreek-i-Insaf (PTI) [hereinafter “the…

Not a people’s budget  

Dr Ikramul Haq Fixing of unachievable tax target for the FBR represents continuation of past legacies that relied on ill-directed, illogical, regressive and unfair taxes.…

Finance Bill 2021

Cautious optimism or justified pessimism? Huzaima Bukhari & Dr. Ikramul Haq The Finance Bill 2021 with federal budget will be unveiled today. Will it bring…

Power vis-à-vis character

Huzaima Bukhari “Power does not corrupt men; fools, however, if they get into a position of power, corrupt power”–George Bernard Shaw What is exactly meant…

Tax proposals for Budget 2021

Growth, broad base & low-rate taxes Huzaima Bukhari, Dr. Ikramul Haq & Syed Muhammad Ijaz “A comprehensive strategy had been formulated to shift the gear…

Budgets of, by & for elites

Dr. Ikramul Haq Like every budget of Pakistan since decades, the latest one, expected on June 11, 2021, will be no different and having the…