Articles on Incomes Tax, Sales Tax, etc. by Amjad Javed Hashmi

Are you paying the correct (the legal minimum) taxes- an appraisal of Normal Tax Regime of Pakistan?

By Amjad Javaid Hashmi, Advocate Supreme Court of Pakistan It is always a guess work whether you and your business enterprise are fully compliant or not to the ordinary tax obligations regime of Pakistan imposed by the Income Tax ...

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 ...

Supreme Court sets Limits on the exercise of prosecutorial powers by the government and the courts in the Ammad Yousaf (Director ARY) Case.

By Amjad Javaid Hashmi Introduction: In a landmark legal development, the Supreme Court of Pakistan ruled in the Ammad Yousaf case (ARY Director) in its judgment on 14-09-2023 in criminal petition No. 225 of 2023 that the governmental ...

Tax Matters in Pakistan 05 Ultimate Doctrine of Past and Closed Transactions

I. Introduction A. Definition of the Doctrine: The doctrine of past and closed transactions in tax matters refers to a principle in taxation that provides legal protection to taxpayers against the reassessment or reopening ...

BASIC LEGAL FRAMEWORK OF INTERNATIONAL TAXATION IN PAKISTAN-III, TAXATION OF NON-RESIDENTS

By Amjad Javaid Hashmi, Advocate Supreme Court (i) On the principal topic of international taxation regime of Pakistan it is third article in the series and deals with the third theme i.e. taxing income of a non-resident ...

TAXATION OF BUSINESS INCOME PRINCIPLES, AND TAX POLICY CONSIDERATIONS UNDERLYING INADMISSIBLE DEDUCTIONS REGIME.

(1) Contrary to the principle-specific admissibility regime of section 20; the Income Tax Ordinance, 2001 contemplates under section 21 an expenditure-specific inadmissibility regime for the purposes of computing taxable ...

BASIC LEGAL FRAMEWORK OF INTERNATIONAL TAXATION IN PAKISTAN, NEXUS BETWEEN THE SOURCE AND RESIDENCE – (I)

By Amjad Javaid Hashmi, Advocate Supreme Court 1. A leading expert on international tax planning Roy Sauder’s has cautioned that amature international tax planning is more likely than not lead to trouble. Yet many men of ...

THE ART OF PLEADING

PART- 1 INTRODUCTION To unfold the topic, I will follow in following terms of the divine ordinance as contained in Surah Taha of the Quran with respect to both essence and mode of pleading your contention before an authority ...