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Curtailing global tax avoidance practices

Global taxation is central to global decision-making because most foreign direct investment (FDI) and global operations these days are biased by tax considerations. The numbers are huge. For instance, with…

Global efforts to curb tax avoidance

In the aftermath of the release of the "Paradise Papers", 200 delegates from 147 countries and jurisdictions met in Yaoundé, Cameroon recently for the 10th meeting of the Global Forum on…

Global efforts to curb tax avoidance

In the aftermath of the release of the "Paradise Papers", 200 delegates from 147 countries and jurisdictions met in Yaoundé, Cameroon recently for the 10th meeting of the Global Forum on…

The Cost Of Tax Avoidance

The cost of tax avoidance

International pharmaceutical companies are facing issues with regard to intellectual property rights in developed and developing countries, and local medicines that have proved to be dangerous for patients. At the…

Tax Avoidance Schemes

Tax avoidance schemes

At the moment tax avoidance is addressed in three main ways - (i) Purposive interpretation of tax statutes by the Courts; (ii) Specific anti-avoidance legislation; and (iii) Rules requiring the…

Anti-avoidance Mechanism In Sales Tax Act, 1990

Anti-avoidance mechanism in Sales Tax Act, 1990

Individuals and businesses make arrangements through which they alienate their real income in order to be taxed at lower rates. This effort attracts application of those provisions of law which…

Withholding tax system: automation

The economic topography of nations depends heavily on a robust revenue system, akin to the lifeblood sustaining its various functions. Diverse revenue streams, characterizing global economies with “tax revenue”, are…

Taxing foreign rental income

Investment in foreign properties by a specific section of society in Pakistan has been a pretty common phenomenon, especially in countries like the UAE, UK and so on. Naturally, the…