Impact assessment of asset declaration scheme 2019 on documentation of foreign and domestic assets B. Hassan
By: Hassan, Bilal
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Material type: 
ArticlePublisher: 2019Subject(s): AMNISTIA | IMPUESTOS | REGULARIZACIONES FISCALES | PAKISTAN
In:
Derivatives & Financial Instruments v. 21, n. 6, November / December 2019, 19 p. Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/6-5 (Browse shelf) | Available | DFI/2019/6-5 |
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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.
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