Category: Legal System
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Legal Practice and Digitalization
Riaz Begum’s paper on “Legal Practice and Digitalization” discusses the adaptation of the legal profession to digital advancements and its implications for legal education. It suggests three future trajectories for lawyers, emphasizing the integration of technology in law practice and the necessity for reforms in legal education to prepare graduates…
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Separation of Powers: A Case Study of Pakistan (1947 to Present)
By Riaz Begum, Advocate, Supreme Court of Pakistan This paper analyzes the doctrine of separation of powers in Pakistan from 1947 to the present. It examines how constitutional provisions, judicial rulings, and political practices have influenced the division of authority among the legislature, executive, and judiciary. The study highlights the…
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View of Constitutional and Judicial Review of Taxation in Pakistan
View of Constitutional and Judicial Review of Taxation in Pakistan — Read on journal-of-social-education.org/index.php/Jorunal/article/view/638/666
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View of Fundamental Rights in the Constitution of Pakistan
View of Fundamental Rights in the Constitution of Pakistan — Read on journal-of-social-education.org/index.php/Jorunal/article/view/640/667
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New Amendments in UAE Family Foundations, Unincorporated Partnerships, and Foreign Partnerships
The Ministry of Finance, UAE has revised Decision No. 127 of 2023 through Ministerial Decision No. (261) of 2024 while bringing amendments related to Family Foundations, Unincorporated Partnerships and Foreign Partnerships in line with the Federal Law No. 47/2022 regarding the Business Corporate tax of UAE. The objective is to…
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UAE Corporate Tax Reform: New Benefits for Partnerships and Foundations
Ministerial Decision No. (261) has been revised in the UAE to cover Unincorporated Partnerships, Foreign Partnerships, and Family Foundations, ensuring compliance with Federal Decree-Law No. 47 of 2022 on Corporate Taxation.The tax changes introduce new measures to offer advantages on domestic and international businesses while ensuring the administrative burden of…
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Impact of UAE Tax Laws on Family Foundations and Partnerships
The Ministry of Finance, UAE has revised Decision No. 127 of 2023 through Ministerial Decision No. (261) of 2024 while bringing amendments related to Family Foundations, Unincorporated Partnerships and Foreign Partnerships in line with the Federal Law No. 47/2022 regarding the Business Corporate tax of UAE. The objective is to improve…
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Understanding Turnover and Tax Revenue: A Legal Case Study
Proud to Share a Milestone in Legal Excellence It is our pleasure to honor a great accomplishment within the legal profession, accomplished with the help of our qualified and hardworking Senior Advocate Ms Riaz Begum , who is a legal consultant and counsel for the FBR. Our team had the…
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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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Constitutional and Statutory Remedies in Pakistan: A Study of Legal Precedents When Writ Under Article 199 is not maintainable?
In Pakistan, the High Court’s use of constitutional jurisdiction under Article 199, instead of statutory remedies, is a contentious issue. The legislature has provided specific statutory avenues for redress, and legal precedents emphasize the importance of respecting these remedies. The judiciary must carefully balance the use of constitutional and statutory…
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CORPORATE TAX IN UAE FOR RESEARCH AND DEVELOPMENT
Unraveling Corporate Tax Incentives for Research and Development in the UAE In the pursuit of innovation and technological advancement, the United Arab Emirates (UAE) has recognized the significance of research and development (R&D) activities. To encourage companies to invest in R&D, the UAE government has implemented corporate tax incentives tailored…
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Evaluating the Impacts of Corporate Tax on the Health Sector in the UAE
The introduction of corporate taxes in the UAE has potential negative impacts on the health sector. These might include a decrease in investment for healthcare infrastructure and research, an increase in patient costs, potential job losses and a shift in corporate focus away from the UAE. Policymakers must therefore balance…
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The Impact of Corporate Law on Educational Institutions: Striking a Balance between Profitability and Purpose
The rise of corporate tax influence in UAE’s education sector brings both opportunities and challenges. While it encourages efficiency, innovation, and access to capital, there are concerns about commercialization, mission drift, and academic freedom. Striking a balance between profitability and purpose is crucial, along with emphasizing social responsibility to ensure…
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UAE Corporate Tax and Universities:
Non-profit organizations, including universities, play an indispensable role in augmenting governmental efforts to foster economic and social development. Consequently, they are deemed partners in advancing welfare activities, and their tax exemptions are intended to ensure that the forgone revenue is effectively utilized to achieve the nation’s developmental objectives. On 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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M/s Ruby Steel Corporation (Pvt.) Limited. Versus Federation of Pakistan & Others.
Failure to payment of Advance Tax under section 153 of Income Tax Ordinance, 2001, the taxpayer failed to discharge his liability therefore, FBR can take account the facts regarding suppression of sales/stock with lawful authority. Ms Ruby Steel Vs FOP download1.fbr.gov.pk:Docs:20226301463840289WritPetitionNo36000-2022-RubySteelCorporation
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Will Shipping Companies Be Subject to Corporate Tax?
Article 25 of the UAE Corporate Tax Law grants a special tax exemption for Non-Resident Persons involved in operating or leasing ships and aircraft used in international transportation, along with their associated equipment. In the ever-evolving landscape of international business, tax regulations play a pivotal role in shaping the operational…
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Taxable Income Under UAE Corporate Tax law
UAE introduces adjustments and guidelines for taxable income calculation under Corporate Tax Law. The Corporate Tax Law has enhanced the importance of adjustments for accurate tax calculations in specific scenarios. It also described the implications and significance for businesses operating in the UAE. Adjustments for Taxable Individual Conversion within the…
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Taxation Of Foreign Investor Income Under The UAE Corporate Tax Law
The income of Foreign Investors is exempted to some extent under the corporate tax, UAE subject to compliance with the law and satisfaction of given conditions to avail the benefits. It is important to mention that exemption is not blanket provided but only for certain types of income earned by…
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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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Corporate Tax And Economic Substance Regulations (ESR) In Free Zone, UAE
The United Arab Emirates (UAE) will impose a 9% corporate tax on companies operating within its borders beginning on June 1 of 2023. Companies with profits over AED 375,000 are the target of this tax. While Free Zone companies are initially exempt from this tax, certain conditions must be met…
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The Regulatory Landscape for Wealth Planning Succession and Investment Management in the UAE
The United Arab Emirates (UAE) has taken significant steps to enhance its business and investment climate. In September 2020, the UAE Cabinet of Ministers approved amendments to the UAE Companies Law No. 2 of 2015 through Law No. 26 of 2020. These amendments brought about a major change by lifting…
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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…
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Securing Full Custody of Your Child in Pakistan:
A Comprehensive Guide Regarding Child Custody in Pakistan by Riaz Begum Advocate Introduction: Understanding the Importance of Full Custody When facing the challenge of obtaining full custody of your child in Pakistan, it is crucial to have a solid understanding of the legal framework surrounding child custody. This comprehensive guide…
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Understanding the Legal System in the UAE: A Comprehensive Guide for Expats
The UAE legal system is influenced by Civil Law principles, Islamic, Egyptian French, and Roman laws. Sharia law governs social legal issues like divorce and inheritance. Court proceedings and legal documentation are primarily in Arabic. DIFC operates under a common law system to cater to foreign investors. The system’s complexity…
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