000			01380nab a2200253 c 4500
999			_c142001 _d142001
003			ES-MaIEF
005			20200309105405.0
007			TA
008			200305t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_961338 _aHassan, Bilal
245		0	_aImpact assessment of asset declaration scheme 2019 on documentation of foreign and domestic assets _c B. Hassan
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn 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.
650		4	_925732 _aAMNISTIA
650		4	_942651 _aIMPUESTOS
650		4	_948240 _aREGULARIZACIONES FISCALES
650		4	_947942 _aPAKISTAN
773	0		_9162198 _oDFI/2019/6 _tDerivatives & Financial Instruments _w(IEF)95687 _x 1389-1863 _g v. 21, n. 6, November / December 2019, 19 p.
942			_cRE