Articles

Pakistan: Tax Issues Surrounding Corporate Amalgamations, Mergers & Acquisitions*

By Huzaima Bukhari & Dr. Ikramul Haq[1] Contents INTRODUCTION BACKGROUND COMPARATIVE ANALYSIS 3.1. United Kingdom 3.2. India TAX NEUTRALITY IMPLICATIONS OF SCHEMES OUTSIDE THE SCOPE OF TAX BENEFITS CAPITAL GAINS TAX EXPOSURE CONCLUSION 1.   INTRODUCTION In the era of globalization,…