111 510 510 libonline@riphah.edu.pk Contact
Considerations In International Taxation

Considerations in international taxation

In international arena there is insignificant co-ordination among tax systems. Each state enacts its own laws and structures. As regards direct taxation there is a network of double taxation treaties;…

Spillover Issues In International Taxation

Spillover issues in international taxation

International taxation is a well defined subject. Where a business engages in a cross-border transaction, the transaction so made causes a situation to face international tax issue, dependent on many…

Concept Of Nexus In International Taxation

Concept of nexus in international taxation

Generally capital gains are not subject to withholding tax. Investment income source is usually determined under specified source rules with some (technical) exceptions. In the OECD and UN Model Treaties…

International Taxation

International taxation

The article examines the questions of source, jurisdiction and distinction between resident and non-resident from the perspective of international taxation. Why is the distinction between residents and non-residents important for…

AI-led taxation

It was famously said by Benjamin Franklin, “In this world, nothing is certain except death and taxes”. Perhaps Benjamin was unaware of the lagging efficient administration, shallow policy orchestrations, and…

Countering sales tax frauds

Globally, tax crimes have always been a significant threat to economic stability and governance. These offences that include tax evasion, fake invoicing, refund fraud, and misreporting of income, lead to…

Taxing agri incomes

PAKISTAN’S inability to generate enough revenue means it invariably finds itself at the mercy of international lenders. Currently, we are signatories to an IMF deal that binds the government to…

The need for tax system reforms

Prime Minister Shehbaz Sharif has a strong connection with the business community, especially with the Lahore Chamber of Commerce, as he has served as its president and is well-acquainted with…

OECD, Pakistan & tax evasion

The Organisation for Economic Co-operation and Development (OECD), an international organization dedicated to promoting economic development and cooperation among its member countries, conducts extensive research and analysis on a wide…