Saifullah Khan

Managing Partner

Email: saifullah.khan@sukhan.com.pk

Mr. Khan, a lawyer cum management consultant (trade policy expert), has more than fifteen years of practical experience in the areas of international trade advisory, accounting and finance, internal and external financial & management audits, taxation and management consultancy. He has acquired specialized knowledge in WTO Laws, which includes Agreement on Antidumping, Agreement on Subsidies & Countervailing Measures, Agreement on Safeguards, General Agreement on Trade in Services (GATS) and TRIPS. He has been assisting concerned government agencies in drafting of trade defense laws and rules. He also gained expertise in practice of Anti-trust and Competition law. His unique combination of qualification & experience has helped him in understanding the technical as well as legal aspects of antidumping and other international trade laws. He has the capability of making complex dumping margin calculations as well as injury analysis because of having a professional accounting qualification & experience. He is currently the Chairman, Standing Committee on WTO Affairs of the Federation of Pakistan Chambers of Commerce & Industry (FPCCI) for the year 2017.

Mr. Khan has a vast experience of assisting his clients registration and pleading for protection of Intellectual Property Rights including Patents, Trade Marks, Copy Rights and Industrial designs. He also advises the potential investors on investment opportunities in Pakistan and abroad while keeping risk at minimum possible level. He has the expertise of designing suitable export strategies and implementing the same for his clients.

Mr. Khan has the experience of drafting and vetting of investment partnership agreements, and restructuring of equity participation in accordance with the agreement. He endeavors to make his clients fully compliant with applicable laws, rules and regulations including Competition Law and various laws relating to labours, such as Workman Compensation Law, Workers’ Profit Participation Law, Payment of Minimum Wages Law, Employees’ Oldage Benefits Law etc.

Additionally, being a lawyer, he is capable of interpreting the law in the most proficient way best suited to his clients’ interest and presenting convincing legal arguments during the proceedings in the areas of Corporate law, Business Advisory, Transaction Planning, WTO Laws, Competition Law, Intellectual Property Laws, International Investment Agreement, Arbitration, Regulatory Compliance and Taxation, before the relevant authorities and the appellate forums.

Mr. Khan has acquired extensive experience of dealing with trade defense laws and procedures in Pakistan and abroad. He has been engaged in more than 75% of the antidumping investigations initiated by the Pakistani Antidumping Authority (i.e. National Tariff Commission, Ministry of Commerce – Pakistan) till date. He has been providing antidumping consultancy services to the domestic industry in Pakistan, working for them as a petitioner (representing them throughout the investigation till the imposition of final antidumping duties). He has represented a large number of foreign producers / exporters in various countries (China, Indonesia, Malaysia, South Korea, Thailand etc.) in a number of antidumping investigations initiated by Pakistan; working as their attorney in Pakistan and defended them till final determination, in compliance with the provisions of WTO Agreement on Antidumping and Domestic Legislation. He has also defended antidumping cases of a number of Pakistani exporting companies, which were facing antidumping allegations from foreign antidumping authorities. Furthermore, Mr. Khan has been advising clients/ trade associations in Pakistan and abroad on tariff related issues, including but not limited to, tariff setting and tariff protection for their concerned products and seeking concessional tariffs as well.

Worked as member of Ministry of Commerce team for the revision of Trade Defence Laws in Pakistan in the Year 2014. All three previous legislations (Antidumping Duties Ordinance 2000, Countervailing Duties Ordinance 2001 and Safeguard Measures 2002) were revised after critical review keeping in view issues faced in implementation of these laws during more than 10 years of their promulgation. New laws are in place now namely; Antidumping Duties Act 2015, Countervailing Duties Act 2015 and Safeguard Measures Amendment Act 2015.

While working with the international trade lawyers/consultants in various countries (including Belgium, India, Canada, Turkey, Indonesia, China, South Korea, Switzerland, Thailand, USA etc.) in different antidumping and other assignments; he has gained a sound knowledge and understanding of antidumping regulations of different countries and the practices being followed by their antidumping authorities. He has been advising his international clients on various trade agreements of the WTO including Agreement on Antidumping, Agreement on Subsidies and Countervailing Measures, Agreement on Safeguard, TRIPS, etc. Mr. Khan has been providing international business advisory services to a number of domestic & foreign clients.

Mr. Khan has been representing his clients before the Appellate forum in antidumping investigations. He has argued very effectively his clients’ cases before the Antidumping Appellate Tribunal and has been successful in most of the cases. He has the honor of preparing and filing first ever appeal before the Antidumping Appellate Tribunal in 2011.

In the areas of Antitrust & Competition (merger & acquisition, cartels & restrictive agreements, monopolies and abuse of dominant positions), he has been providing advisory services to clients and suggesting ways and means to comply with the relevant legal provisions of the prevalent law (Competition Act 2010), protecting their interests through invoking the provisions of the law and pleading their cases before the Competition Commission of Pakistan to avoid any likely adverse action against his clients.

Mr. Khan has also provided advisory services to clients regarding GATS and TRIPS agreement of the WTO. He is well versed with the preferential and free trade agreements of Pakistan with other countries and has been advising national and international clients on FTAs and PTAs of Pakistan with other countries.

Keeping in view the ever changing global business environment, he has been advising clients on the development of International Trade Management System, International Trade Agreement Advisory, Foreign Trade Development services and issues relating to para-tariff & non-tariff barriers with the aim to facilitate exports from Pakistan and protecting the same from any potential trade defense measure from other countries.

Mr. Khan’s experience on International Trade matters also includes:

  • Participated in the fiftieth session of United Nations Commission on International Trade Law (UNCITRAL) as “Alternate Pakistan Representative” in Vienna – Austria from 3rd July to 21st July, 2017.
  • Actively participated in the Public Forum organized by the WTO in Geneva from September 26 – 28, 2017. The theme of this Public Forum was “Trade Behind the Headlines”.
  • Participated in the Aid for Trade Global Review 2017 under the theme “Promoting Trade, Inclusiveness and Connectivity for Sustainable Development” held at the WTO’s headquarters in Geneva from 11th to 13th July, 2017.
  • Actively participated in the Public Forum organized by the WTO in Geneva from September 27 – 29, 2016. Mr. Khan was the only private sector participant from Pakistan in the said public forum and he shared very useful suggestions and made valuable recommendations in the best interest of multilateral trading system.
  • Actively participated in the fourteenth session of the Ministerial Conference of the United Nations Conference on Trade and Development (UNCTAD 14), co-hosted by the Government of Kenya and UNCTAD, in Nairobi, Kenya (from 17 to 22 July 2016).
  • Participated in UNCTAD experts group meeting on Trade Facilitation, Geneva, Switzerland in 2009.
  • He has been made part of the task force established by the Ministry of Commerce in 2015 for review of the Pakistan-China FTA. He has also been assisting the Ministry of Commerce in various FTAs and PTAs of Pakistan with different countries.
  • Was part of the delegation from Pakistan in a consultative meeting with the Government of Indonesia at the WTO, Geneva, in connection with an anti-subsidy investigation (Feb-2014).
  • Represented one of local clients in a hearing before the European Commission (EC) in the matter of anti-circumvention investigation initiated by the EC against Pakistan amongst other countries (Nov-2014).
  • Participated in consultative meeting of WTO, Geneva, Switzerland on “Negotiating Group on Rules” (Sep-2009).
  • Participated in the Amsterdam Global Conference on Sustainability and Transparency (2006 and 2008).
  • Served on the panel of experts in a National Workshop on Country’s Regional Export Strategies organized by Ministry of Commerce, Govt. of Pakistan.
  • Served on the panel of experts of the Institute of Policy Studies on WTO matters.

During his professional career, Mr. Khan visited Belgium, USA, China, Dubai, France, Indonesia, India, Kenya, Netherlands, Malaysia, Qatar, South Korea, Sri Lanka, Switzerland, Austria, Hungary, Italy, Thailand and Turkey for providing antidumping consultancy services to various clients, for attending international events and for holding meetings with international partners with whom different cases/projects were being carried out in international trade matters.

He has been presenting papers on the subject of Trade Defense Laws of WTO, Anti-trust & Competition, TRIPS Agreement of WTO, GATS and Sustainability Reporting etc. since 2002 before various Chambers of Commerce, Professional Institutions, Government Authorities and prestigious Local and International Clients. He has also carried out a great deal of research on various international trade issues and have written a few articles relating to these issues as well. A few articles published in renowned business journals and Government Authority Publications & presentations include:

  1. The Article “Changing Dynamics of International Trade & Investment” published in the EVOLVE Magazine (a world class magazine known for the quality of its material and the class of readers it is attracting) as a “Special Report” in their December-2016 publication.
  1. The Article “Cartelisation / Tacit Collusion” published in the Management Accountant, Official Journal of Institute of Cost & Management Accountants of Pakistan (Volume 23.5 / Sep-Oct, 2014).
  1. Prepared and presented a Research Study on “Review of Pak-China and Pak-Malaysia FTAs and to Develop a Framework to Review Preferential Trade Agreements” before the Public Private Dialogue (PPD) held by the International Trade Centre (ITC) with the collaboration of Ministry of Commerce (MOC) on June 19th Participants of the PPD included large number of Government officials (from various Ministries) as well as private sector stakeholders. The Chair and moderator of the presentation session was Additional Secretary Commerce.
  1. The Article “Dispute Settlement Mechanism” published in the Newsletter of the WTO Cell of Ministry of Industries, Government of Pakistan, (Volume 2012/03).
  1. The Article “likely implication of MFN Status being granted to India.” published in the Newsletter of the WTO Cell of Ministry of Industries, Government of Pakistan, (Volume 2012/01).
  1. Prepared and presented a Research Study on “Professional Services and GATS: Pakistan” before the PPD held in Islamabad on October 27, 2011. This research study was conducted under Component 1(implemented by the International Trade Centre) of the European Union funded Trade Related Technical Assistance (TRTA II) programme.
  1. The Article “Anti-dumping – The Most Emerging Issue of Today” was published in;
  • Management Accountant, the monthly journal of the Institute of Cost and Management Accountants of Pakistan (ICMAP) for the month of September 2001.
  • The Pakistan Accountant, the bi-monthly journal of the Institute of Chartered Accountants of Pakistan (ICAP) for the month of September/October 2001.
  • Various English periodicals/newspapers in Pakistan like: The World Trade Review, Dawn & Business Recorder.
  1. Presented paper on “Trade Remedies Procedures in Pakistan” and “Trade Outlook 2017 – Pakistani Perspective” during Annual Meeting of Global Trade Law Advisors – GTLA from January 09 – 13, 2017 in Beijing, China, hosted by a Chinese law firm (Jingsh Law Firm).
  1. Presented paper on the importance and scope of the Anti-Dumping, Subsidies & Countervailing and Safeguard Measures in the context of trade with India and how these trade remedy laws could be meaningfully applied, on “Post MFN Implication for Industrial Sector of Pakistan” before:
  • Islamabad Chamber of Commerce and Industry (ICCI) on March 13, 2012.
  • Lahore Chamber of Commerce and Industry (LCCI) on March 19, 2012.
  • Khybar Pakhtunkhwa Chamber of Commerce and Industry (KPCCI) on March 29, 2012.
  • Karachi Chamber of Commerce and Industry (KCCI) on April 03, 2012
  1. Presented paper on “Antidumping Laws and its Implications for Pakistan” at a training course on “International Trade and WTO” for senior government officers representing various Federal Ministries, Divisions and Institutions. This course was organized by Pakistan Planning and Management Institute (PPMI), located in Planning and Development Division, Government of Pakistan.
  1. Presented paper on WTO Regime and Productive role of Management Accountants in the 9th Management Accountants International Conference (MAIC), organized by the Institute of Cost and Management Accountants of Pakistan (ICMAP), held in Pearl Continental Hotel, Bhurban, Pakistan in the month of July 2002.
  1. Presented paper on Trade Remedy Laws of WTO at a seminar organized by ICMAP Islamabad in the month of June 2002.
  1. Presented paper on “Antidumping Law and Practices” at:
  • Seminar on “Trade Remedial Measures to Protect Domestic Industry” organized by Lahore Chamber of Commerce and Industry (LCCI) on March 28, 2006.
  • Small and Medium Enterprise Development Authority (SMEDA), Lahore on March 29, 2006.
  • Bahawalpur Chamber of Commerce and Industry (BCCI) in the year 2006.
  • Institute of Policy Studies in the year 2005.
  1. Presented paper on “Sustainable Development and Reporting” before the management committee of one of the largest commercial bank in Pakistan.

Mr. Khan is a Member of Islamabad Bar Council, Fellow Member of the Institute of Cost & Management Accountants of Pakistan (ICMAP), Certified Internal Auditor (CIA) from the Institute of Internal Auditors – USA, Fellow Member of the Pakistan Institute of Public Finance Accountants (PIPFA) and Member Rawalpindi-Islamabad Tax Bar Association (RITBA).

Saeed Hasan Khan

Executive Director – Taxation

Email: saeed.hasan@sukhan.com.pk

Mr. Saeed Hasan Khan holds LL.B qualification and is Chartered Accountant finalist, commenced his professional career in 1997 with a member firm of Deloitte & Touche International, Islamabad. He has been working as a important team member of S.U.Khan Associates since last four years.

He is actively involved in providing professional services in the fields of taxation advisory, execution, planning and litigation as well as business consultancy. During his 15 years of post-training professional career and experience he has been exposed to various multinational, national, government sponsored corporations’ taxation besides individual taxation of both Pakistani nationals and expatriate employees of the multinational companies.

Handling taxation advisory, execution and appellate matters of various National and Multinational Clients.

Preparation of income tax returns. Attendances before various tax authorities and finalization of assessments under liaison with client.

Fully conversant with appeal procedure and exposed to plead appeals before the Commissioner Inland Revenue (Appeals) and the Inland Revenue Appellate Tribunal. Also experienced in alternate dispute resolution and complaints with Ombudsman.

Involved in cost effective tax planning and finalization of specialized tax opinions particularly on tax issues circumventing foreign entities like international taxation viz-a-viz double taxation treaties, withholding taxes and presumptive tax regime.

Salary structuring of international staff.

Assisted one of the members of the Federal Board of Revenue, Government of Pakistan (Pakistan’s national tax administration) committee on re-drafting of the Income Tax Ordinance, 1979.

Seeking clarification from the Federal Board of Revenue on specific legal issues relating to interpretation of the law on behalf of clients.

Engaged in Special Audit of the Tax Payers, both Corporate and Individuals, out-sourced by the Federal Board of Revenue.

Knowledge and working experience of all inland taxes including Income Tax, Sales Tax, and Federal Excise.

Good level knowledge of other business related laws like labor laws.

Fully conversant with procedures, policies and frame-work of the Federal Board of Revenue, Government of Pakistan, as he has been appearing/pleading the cases before officials on behalf of clients.

Exposure to various corporate law matters including incorporation of a company, preparation & filing of statutory returns with the Securities and Exchange Commission of Pakistan.

Drafting of various agreements/arrangements regarding business transactions.

Engaged in various consultancy assignments of the clients including public sector entities (Pakistan Railways, Merger of Aiwan-e-Iqbal and Iqbal Academy Pakistan), Public Financial Management Assessment on DFID bench marks, capacity building of clients.

Engaged in development and execution of frame-work for monitoring & evaluation of different commercial and donor-funded projects.

During 15+ years of career he has developed a particular expertise in report writing, drafting of legal letters, agreements and related business communication, besides his expertise also includes interpretation of statutes/laws and effective tax planning.