Tax Pulse

BASIC LEGAL FRAMEWORK OF INTERNATIONAL TAXATION IN PAKISTAN (iv) Double Taxation Treaties – Nature, Structure and Effect

By Amjad Javaid Hashmi Advocate Supreme Court 1. On the principal topic of basic legal framework of international taxation it is the 4th and the last article in the series. It would deal with the nature, purpose, structure, effect (use ...

BASIC LEGAL FRAMEWORK OF INTERNATIONAL TAXATION OF PAKISTAN – II Taxing Pakistani & Foreign Income Sources of Residents

By Amjad Javed Hashmi, Advocate Supreme Court 1. Legal burden to pay income tax directly falls upon a person i.e. a technical concept having very broad scope and effect as defined in section 80 of the Income Tax Ordinance, 2001 (the ...

The Nexus of Dignity, Accountability, and Quality Governance: Unveiling Global Paradigms

By Amjad Javaid Hashmi Advocate Supreme Court of Pakistan Today’s global constitutional legal framework universally agrees on establishing a set of institutional entities responsible for providing seamless services to the common ...