Full-Service Law Firm in Pakistan

Azimuddin Law Associates

Suite 403, 4th Floor, Ibrahim Trade Tower

Karachi 75100

Phone+92 21 34327747
Fax +92 21 34327746

Law Firm Overview

Azimuddin Law Associates is a full service law firm. Established in 1958, the firm is now leading firm in Pakistan having offices at Lahore and Karachi. The firms present strength is 10 attorneys well versed in their fields. The firm has professional strength and a track record of success in

Areas of Law

Articles Published by Azimuddin Law Associates

 International Trade Laws: Delay in Clearance of Goods and Demurrage Charges

International trade transactions relate to the importation or exportation of goods or services from one country to another.

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 How Tax Treaties Allow Benefits from Double Taxation

Double tax treaties provide for relieving double taxation; sometimes double taxation relief is extend to tax paid by foreign subsidiaries and other foreign affiliates in terms of economic definition.

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 GATT Code of Valuation: Transaction Value and the Role of List Prices

Importers and exporters often face harsh treatment through the hands of customs administration. Though there exists a class of traders which indulges in the acts of under invoicing,1 yet, the rejection of ‘transaction value’ on whimsical grounds is not mandated by Article VII of GATT 1994 and the implementation agreement on the application of GATT Code of Valuation.

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 Legal Aspects of International Business Transactions

International Trade is expending day by day, small and big countries of the world are engaged in transfer of huge quantum of goods and services. The mutual contact between the parties, at time, creates legal problems. These problems arise from the first act of offer made by a trading partner and its acceptance by the other trading partner. The contracts created between the traders are generally binding on the parties.

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 How Promises Become Legally Enforceable Contracts? - Pakistan

A contract is a promise or set of promises for the breach of which the law gives a remedy, or the performance of which the law in some way recognizes as a duty. Any words or conduct by one or both parties that communicate a legally enforceable promise will constitute a contract.

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 FATF and AML Compliance Requirements

FATF recommendations requires criminalization of money laundering through domestic legislation. The recommendations also provide to specify the scope of liability in relation to AML. The recommendations also requires that for prosecutorial authorities resources should be provided by member states.

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 Taxation: Issues of Tax Avoidance versus Tax Evasion

Tax avoidance versus tax evasion has always been a hotly debated subject. The difference between tax avoidance and tax evasion is very narrow. Nowadays tax laws are being drafted in a manner to diminish the possibilities of tax avoidance though, yet tax planning offers many avenues to reduce tax liability. From this perspective, the study to differentiate between tax evasion and tax avoidance is interesting and noteworthy.

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 Bank’s Customer Identification Program and International Conventions

This paper seeks to discuss the hotly debated topic of customer identification program.

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 International Taxation: Resident and Non-Resident Considerations - Pakistan

In view of world wide economic integration, the international aspect of income taxation has become increasingly important. This note provides an introduction to the policies that countries seek to advance. The questions of source, jurisdiction and distinction between resident and non-resident from the perspective of international taxation are an important issue and in this perspective tax treaties and related instruments have been reviewed.

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 Investment Treaty Law: Impact of Umbrella Clauses on State Liability - Pakistan

The rise of BIT regime worldwide represents a major shift in investor-state relations in developing and emerging economies. As an outcome, this choice presented challenges both to Investors and BIT partner states. Competing demands emerging from this new relationship between investors and treaty partner led to the development of Law of Investment Treaties.

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 Pakistan: VAT on Services Rendered by Construction Industry

In order to regulate the levy of Sales Tax on services provided, rendered, initiated, received or consumed in the province of Sindh, the provincial government enacted, The Sindh Sales Tax on Services Act, 2011,1 which became enforceable from the first day of July 2011.2

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 European VAT: Is Sale of an Asset Used for Private Purposes Taxable Under VAT? - Pakistan

General principles on ‘Taxability’, ‘Jurisdiction’, ‘Taxable person’, ‘Taxable event’, Taxable supply, Tax exemption, Adjustments, etc bear a common phraseology among different jurisdictions, hence understanding of the general principles elucidated by courts of different jurisdiction will extend us new grounds for understanding the complexities of issues arising between taxpayer and tax department.

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 GATT Law: Interpreting the Term, “Like Products” - Pakistan

During the multilateral trade negotiations it was agreed that countries will extend a judicious treatment to the flows of international trade, despite that many countries are using technical barriers as a cause to prohibit imports and to distort competitiveness.

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 GATT Law: Indicative Prices and Their Use for Determining Customs Valuation - Pakistan

World’s economies are closely woven and interrelated with each other, individual states are thus required to be more efficient in application of conventions and agreements signed under WTO, in order to increase the trade volumes of goods and services. States are also required to be prudent in implementing laws meant for the growth of international trade, more particularly when such conventions or agreements have become part of the municipal legislation.

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 Aviation Law: Fatal Accidents and Seeking Compensation in Pakistan

The article examines the law of damages in Pakistan in respect of aviation claims. This paper examines the following questions in order to assist those who seek compensation as a result of Fatal Accidents. (1) When does the limitation period expire under the Pakistani laws? (2) Is there a cap on compensation being paid by the airline as a consequence of an aviation disaster case?...

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 Enforcement of Foreign Judgments in Pakistan

This paper examines the issue relating to the enforceability of foreign judgments in Pakistan. In the existing law, there are two categories of judgments, one passed by the courts of reciprocating states and the other by non-reciprocating states. The judgments of reciprocating states are enforceable per se, but for non-reciprocating states, the judgment creditor will have to seek enforcement by filing a suit in the appropriate court.

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 Evolving Global System of Financial Scrutiny and Taxation - Pakistan

The forces of ‘globalization’ have had a profound impact on the world’s leading economies. Today, the leading countries of Asia know this lesson well, and North America and Europe are rapidly feeling the effects of the difficulties faced by Asian economies.

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 Pakistan’s Legal Framework to Combat Money Laundering and Counter Terrorist Financing

Pakistan faces significant risks of money laundering and even more significant risks of terrorism financing. Aware of the prevalence of corruption, narcotics trafficking and terrorism, the authorities have focused on tackling these predicates. Pakistan has however not yet sufficiently taken into account money laundering and terrorism financing associated with these and other predicate crimes.

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