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.
Agriculture for economic growth
Huzaima Bukhari “Agriculture not only gives riches to a nation, but the only riches she can call her own.”—Samuel Johnson “The soil is the great…
Taxing agricultural income
Huzaima Bukhari & Dr. Ikramul Haq Pakistan People’s Party (PPP) on the eve of the 32nd death anniversary of Zulfikar Ali Bhutto on 4 April…
Taxing “agricultural income” qua Constitution
Huzaima Bukhari & Dr. Ikramul Haq Taxation of “agricultural income” is the sole prerogative of provincial governments under the 1973 Constitution of Pakistan (“the Constitution”).…
Agenda for reform & survival
Dr. Ikramul Haq Dr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional…
Agenda for survival
Dr. Ikramul Haq The main cause of our pathetic socio-political and economic situation is existence of inefficient, corrupt, repressive and criminal institutions, which do not…
Agenda for survival and growth
The main cause of our pathetic politico-economic situation is existence of inefficient, corrupt, repressive and criminal governments/institutions, which do not give a damn for the…
2After Benazir Bhutto: Some reflections
Amin Mughal I confess, in the least uncharitable terms, that I was never fond of Benazir Bhutto. In fact, I was inimical to her…
Afghanistan: present & future challenges
Huzaima Bukhari & Dr. Ikramul Haq Afghanistan, one of the poorest countries of the world, has been facing all kinds of challenges a nation state…
Afghan elections
Cocktail of arms, poppy and politics Huzaima Bukhari & Dr Ikramul Haq American-sponsored elections in Afghanistan today—amidst inveterate attacks by the Taliban—are going to have…
Income Tax Ordinance, 2001
Advance tax or extortionate money Huzaima Bukhari & Dr. Ikramul Haq After the Second World War, the provision of advance tax [now encased in section…
Comments on Draft Income Tax
Alternate Dispute Resolution Rules Huzaima Bukhari & Dr. Ikramul Haq Huzaima Bukhari & Dr. Ikramul Haq, leading tax consultants, are well-known authors of many books…
Why temporary judges at High Court?
Huzaima Bukhari & Dr. Ikramul Haq The advocates of independence of judiciary at the time of appointment of judges in High Courts on temporary basis…
Acts of treason—going unnoticed
Huzaima Bukhari & Dr. Ikramul Haq “Syed Jamaat Ali Shah, former commissioner of Pakistan Commission of Indus Water, whose name was put on the Exit…
ACCOUNTING OF INDEX FUTURES TRANSACTIONS
Dr. Ikramul Haq This article deals with Accounting of Derivatives and attempts to cover the Pakistani scenario in some depth. The areas covered are Accounting…
ACCOUNTING OF INDEX FUTURES TRANSACTIONS
Dr. Ikramul Haq This article deals with Accounting of Derivatives and attempts to cover the Pakistani scenario in some depth. The areas covered are Accounting…
NAB, NRO, corruption and democracy
Huzaima Bukhari & Dr. Ikramul Haq Pakistan has been facing grim challenges of corruption, fiscal crimes, tax evasion, plundering and wasting of taxpayers’ money. No…
Campaign for accountability and reforms
Huzaima Bukhari & Dr. Ikramul Haq The process of accountability must start from those who judge and adjudge others. Any process of accountability that lacks…
Abusing withholding provisions
Huzaima Bukhari & Dr. Ikramul Haq Provisions of Sections 161 & 162 of the Income Tax Ordinance, 2001 could not have been invoked for recovery…