Opinion Taxability of remunerative social media content on YouTube General Any person, whether resident in Pakistan or otherwise, being individual or an association of person or a... Updated 09 Apr, 2026 08:31am
Opinion ADR: Explanation and comments General The National Assembly on Thursday passed the Income Tax Ordinance (Third Amendment) Bill, 2026, aimed at... Published 24 Feb, 2026 03:50am
Opinion Technical Release 3/2026: Comments on short order of FCC on matter of Super Tax under Section 4C of the Income Tax Ordinance, 2001—II FCC has stated that ‘super tax is a tax on income independent of the tax levied under section 4 of the Income Tax... Updated 31 Jan, 2026 05:29am
Opinion Technical Release 3/2026: Comments on short order of FCC on matter of Super Tax under Section 4C of the Income Tax Ordinance, 2001—I General These notes provide a short summary on the decision of the Federal Constitutional Court (FCC) dated January... Updated 30 Jan, 2026 06:55am
Opinion Technical Release 2/2026: Explanation and comments on Alternative Dispute Resolution Explanation and comments on Alternative Dispute Resolution General The National Assembly on Thursday passed the... Updated 27 Jan, 2026 05:34am
Opinion Companies Act 2017: Significant proposed amendments by SECP — II 19- Change of name: A company can change its name subject to section 10, by special resolution. Section 10 relates... Updated 17 Jan, 2026 06:24am
Opinion OPINION: Companies Act 2017: Significant proposed amendments by SECP — I General The Securities & Exchange Commission of Pakistan (SECP) has issued a very reasonable and useful ‘Concept... Updated 16 Jan, 2026 08:53am
Business & Finance Virtual Asset Ordinance 2025: Explanation and comments—II Redemption of Asset Reference Token An Issuer of an Asset-Referenced token shall maintain arrangements for the... Updated 15 Jul, 2025 07:57am
Business & Finance Virtual Asset Ordinance 2025: Explanation and comments—I General The President of Pakistan has promulgated an Ordinance by the name of Virtual Assets Ordinance 2025. The... Updated 14 Jul, 2025 07:34am
Business & Finance A comment on Finance Act 2025—III Though the Finance Act, 2025 is applicable from July 1, 2025; however, these provisions would be applicable on the... Published 03 Jul, 2025 02:51am
Business & Finance A comment on Finance Act 2025—II Disruption and distortion The tax regime introduced is a final tax regime. This means that such transactions which... Published 02 Jul, 2025 07:24am
Business & Finance A comment on Finance Act 2025—I Introduction: The Finance Act, 2025 has been passed by the National Assembly. This Act has introduced some major... Published 01 Jul, 2025 06:42am
Opinion Income Tax (Amendment) Act 2025 General Just four weeks before the introduction of the Finance Bill 2025 in the National Assembly, the President ... Published 06 May, 2025 03:19am
Opinion Tax amendment bill The Finance Minister has introduced a very important and pertinent tax amendment bill in the National Assembly. This... Published 20 Dec, 2024 02:43am
Business & Finance Explaining alternative dispute resolution (ADR) General, 1. Dispute resolution is a preferred vehicle to settle cases where questions of facts or a composite... Published 13 Sep, 2024 07:08am
