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.

Amnesties & tax losses

Huzaima Bukhari & Dr. Ikramul Haq Pakistan is a unique country where the governments—military and civilian alike—have been frequently introducing amnesty schemes allowing whitening of…

Debate over new tax agency

Dr. Ikramul Haq Prime Minister Imran Khan on October 3, 2019 approved an ambitious three-year plan to conduct nationwide surveys for tax assessment, evaluating wealth…

Tax plans san debate!  

Dr. Ikramul Haq According to a Press report, Chairman Federal Board of Revenue (FBR), Shabbar Zaidi, has shown flexibility over establishment of Pakistan Revenue Authority…

Imran’s long-term tax plan  

Huzaima Bukhari & Dr. Ikramul Haq Fiscal consolidation should be as growth-friendly as possible. In general, tax base-broadening reforms are identified as growth-oriented reforms. To…

Pakistan’s fiscal dilemma

Huzaima Bukhari & Dr. Ikramul Haq The State Bank of Pakistan (SBP) in its ‘Annual Report 2018-19—The State of Pakistan’s Economy’ has strongly criticised the…

Traders and taxes

Dr. Ikramul Haq According to data released by the Federal Board of Revenue (FBR) out of over 3.5 million traders in the country only 312,361…

Art—expression of real life!

Huzaima Bukhari “If art is singular expression, then by nature, the best art is controversial. But when art stirs debate for reasons besides its artistic…

Reaction generates consequences

Huzaima Bukhari “The measures and acts which show us violently disposed towards the outer world can never stay without a violent reaction on ourselves.” ―Richard…

Women and Pakistan-(Part II)

Huzaima Bukhari Even if for some reason or the other, the women were forced against their will to adopt a conservative life-style, the least they…

Women and Pakistan-(Part I)

Huzaima Bukhari “Give me an educated mother, I shall promise you the birth of a civilized, educated nation”—Napoleon Bonaparte. Whether a woman is good, bad…

Retrieving Swiss money

Huzaima Bukhari & Dr. Ikramul Haq According to Business Reorder of July 8, 2014, the Chairman of Federal Board of Revenue (FBR) is likely to…

Childhood means a lot!

Huzaima Bukhari “Freud has shown one thing very clearly that we only forget our infancy by burying it in the unconscious; and that the problems…

Law prevails over rules!

Huzaima Bukhari & Dr. Ikramul Haq The concept of delegated or secondary legislation is not extraordinary. The parliaments from where emanate various statutes, cannot be…