Taimoor Raza Sultan & Rabia Sohail Paracha Where a public‑interest regulation lawfully remains in force, should investors nonetheless be compensated for the portion of their legitimate expectations that the regulation frustrates, and if so, on what legal and evidentiary basis? I. From Expropriation to Regulatory…
Aftab Anwar Baloch Tax evasion remains one of Pakistan’s most critical economic challenges, eroding the fiscal foundation on which sustainable development depends. It is a core reason behind our persistently low tax-to-GDP ratio, which hovers around 10.5% one of the lowest in the region (Revenue…
Muhammad Nawaz Awan Law, when stripped of political influence, becomes a mere framework of rules, but as Hans Kelsen argued, legal authority holds weight only when backed by enforcement. The Pakistan-Iran gas pipeline exemplifies this reality: a binding contract now caught in the crossfire of…
Aftab Anwar Baloch The Federal Board of Revenue (FBR) Pakistan, after more than a decade of strenuous efforts, successfully deployed the Track and Trace System (TTS) across four key sectors tobacco, sugar, cement, and fertilizer. This robust system, featuring secure fiscal marking through barcodes and…
Zarmina Khan Protectionism refers to economic policies and strategies enacted by a government to restrict international trade and protect domestic industries from foreign competition. These policies often include tariffs (taxes on imports), import quotas (restrictions on the number of certain goods that can be imported),…
Zarmina Khan The world’s economic growth is bringing positive changes alongside a deteriorating environment and disturbing natural resources. Fiscal distribution alters as the environmental conditions and economy of a country change. Green Economic Development is a kind of development that adopts those strategies that take…
Aftab Anwar Baloch The digital age has profoundly influenced how governments and businesses operate globally, with an emphasis on increasing transparency, efficiency, and accountability. In Pakistan, these advancements have been making their way into governmental institutions, revolutionizing their workflows. One such institution that stands at…
Aftab Anwar Baloch Introduction In Pakistan, the issue of fake degrees has plagued the educational landscape for decades, posing significant challenges to the integrity of academic qualifications and the credibility of educational institutions. The prevalence of counterfeit degrees not only undermines trust in the education…
Aftab Anwar Baloch In an era marked by digitization and technological advancements, ensuring the impregnability of identification (ID) and secure documents has assumed paramount importance. This article endeavours to conduct a thorough analysis of the efficacy of security features embedded within Pakistani ID cards, passports,…
Aftab Anwar Baloch The co-composting of banknote waste paper with animal manure is a global initiative aimed at addressing the environmental issues associated with the disposal of these materials. Traditionally, banknote waste paper is shredded and incinerated, leading to pollution. Similarly, improper waste management of…
