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Tax on undistributed reserves

This is not the first time that there is a proposal to tax undistributed reserves of a company. Such imposition has been attempted at least twice before under sections 12(9A)…

Growth rate: PBS under the spotlight

The provisional estimates for 2022-23 of the GDP by sector and by expenditure have been released recently by the Pakistan Bureau of Statistics (PBS). According to these estimates, the GDP…

FY23: Uncovering drivers of economic performance

The National Account numbers for FY2023 have been published and, unfortunately, they paint a truly dismal picture of economic performance. Under the PDM (Pakistan Democratic Movement) government, economic activity has…

REITs: understanding the private market

Real Estate Investment Trusts (REITs) have emerged as a popular investment avenue for individuals seeking exposure to real estate without the complexities of property ownership and management. While publicly-traded REITs…

Why UNSC reform is elusive

THE world has seen sweeping geopolitical changes over the past 70 years. The international landscape has been fundamentally transformed by the dispersion of power more widely among states. This redistribution…

Crunch time for Indian politics

IT’S crunch time for Indian politics. It became inevitable after the Karnataka verdict hit the ruling Bharatiya Janata Party in the solar plexus. The BJP’s rout in the crucial southern…

Forums under law

THE Industrial Relations Ordinance (IRO), 1969, is meant “to amend and consolidate the law relating to the formation of trade unions, the regulation of relations between employers and workmen and…