The technological revolution has transformed how we think and organize activities globally. The Information and Communication Technology (ICT) sector[1] has influenced almost all disciplines worldwide, making […]
The writer is an Islamabad based High Court Advocate, working at Corporate and Legal Attorneys LLP. He is also enrolled as an Advocate, High Court at Punjab Bar Council and AJK Bar Council and is a member of the Rawalpindi Islamabad Tax Bar Association (RITBA). His LLM thesis was titled 'The Comparative Legal Study of Online Working Entities Regarding Tax Administration in Pakistan' and explored the operations of tech companies globally and their tax strategies to avoid tax from jurisdictions, including Pakistan, on the basis of tax principal 'non-resident'.