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Huzaima Bukhari & Dr. Ikramul Haq The merger of Federally Administered Tribal Areas (FATA) with Khyber Pakhtunkhwa and Provincially Administered Tribal Areas (PATA) with respective provinces, after assent of President to The Constitution (Twenty-fifth Amendment) Act, 2018 on May 28, 2018, (‘the 25th Constitutional Amendment’)...

Huzaima Bukhari & Dr. Ikramul Haq In this concluding part, we are highlighting various proposals already given to the government of Pakistan Tehreek-i-Insaf (PTI) and some new ideas for restructuring tax administration on national level. Additionally, through a national revenue agency, federal and provincial government...

Huzaima Bukhari “Our life is the sum total of all the decisions we make every day, and those decisions are determined by our priorities”―Myles Munroe In our routine life, we usually take things as they come or move with the flow or spend right and...

Huzaima Bukhari & Dr. Ikramul Haq INTRODUCTION The global digital economy[1] and electronic commerce[2] (E-commerce) in the wake of Covid-19 endemic have assumed enhanced significance in facilitating the businesses and their clients, the governments and the citizens to transcend the barriers of geographical boundaries, time...

Dr Ikramul Haq The Federal Board of Revenue (FBR), in a Press release issued on March 31, 2021, stated collection of net revenue of Rs.3394 billion, exceeding by “more than Rs.100 billion” the target of Rs.3287 billion for the first nine months. The International Monetary...