Hassan, Bilal

Impact assessment of asset declaration scheme 2019 on documentation of foreign and domestic assets / B. Hassan .-- , 2019


Disponible únicamente en formato electrónico.
Resumen.

In light of concerns about considerable corporate and non-corporate tax evasion, Pakistan has introduced a tax amnesty for voluntary declarations under the Asset Declaration Ordinance 2019. In this article, the author discusses the legislative framework of Pakistan that led to the introduction of a tax amnesty. Following a review of the main provisions of the Asset Declaration Ordinance 2019, the article presents its impact on declaration of foreign and domestic assets and discusses the factors underlying its successful implementation.


AMNISTIA
IMPUESTOS
REGULARIZACIONES FISCALES
PAKISTAN

Derivatives & Financial Instruments 1389-1863 v. 21, n. 6, November / December 2019, 19 p.

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