Author: Hina N. Chaudhry
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Fathers Have Rights Too: Ensuring Child Welfare in Pakistan’s Custody Battles

Pakistan’s legal system prioritizes mothers in child custody cases under the concept of Hizanat, emphasizing their role in a child’s growth. However, recent court decisions solely granting custody to mothers can overlook the importance of a father’s presence, despite studies showing the positive impact of a healthy father-child relationship. The…
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UAE Corporate Tax Law on Educational Institutions

Corporate tax law is a cornerstone of business regulation in the United Arab Emirates (UAE), encompassing a diverse array of corporations, businesses, and incorporated entities. Within this jurisdiction, tax rates fluctuate from 0 to 9 percent. Income levels below 375,000 are tax exempt, whereas earnings exceeding this threshold are taxed…
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UAE Corporate Tax: Ministry Issues Decision Specifying the Requirement for Firms Earning Over Dh50 Million

The incorporated entities earning over 50 Million Dirham in UAE is the talk of the town nowadays Regarding the procedures and methods required to submit their audited financial statements.For this purpose, under UAE Corporate Tax Law the cabinet decision No. 82 of 2023 has outlined the conditions for UAE companies…
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Scope of Latest Introduced Free Zone Corporate Tax Regime

The UAE recently introduced a Corporate Tax regime, effective June 1, 2023. Under this regime, Free Zone companies have the opportunity to be exempt from Corporate Tax if they meet specific conditions and earn Qualifying Income. This new tax system applies to all businesses and commercial activities in the UAE,…
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Shared Parenting and Partial Custody in Pakistan: A Complex Legal Landscape

Child custody and visitation rights are highly sensitive and emotionally charged issues, especially in Pakistan. In a recent landmark Supreme Court judgment, identified as 2018 SCMR 1991, the court addressed the topic of visitation schedules for non-custodial parents. While custody was granted to the mother in this case, the court…