Tag: LAW
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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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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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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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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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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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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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