Saifullah Khan

Managing Partner

Email: Saifullah.Khan@sukhan.com.pk

Mr. Khan, an international trade lawyer and trade policy expert, has more than twenty years of practical experience in the areas of international trade policy and law advisory, which includes Agreement on Antidumping, Agreement on Subsidies & Countervailing Measures, Agreement on Safeguard Measures, General Agreement on Trade in Services (GATS) and TRIPS. He also practices Anti-trust and Competition Law, E-Commerce, Trade Agreements, issues relating to para-tariff & non-tariff barriers and Alternate Dispute Resolution mechanisms like Mediation & Arbitration etc. He is a Member of the International Chamber of Commerce (ICC) Pakistan Commission on Alternate Dispute Resolution & Mediation. Mr. Khan has also contributed through his active participation in the Task Force meetings held in connection with the establishment of Organization of the Islamic Cooperation (OIC) Arbitration Center at Istanbul, Turkey.

Mr. Khan has been representing his clients before the Appellate forums and has also been pleading and defending his clients in cases of appeals before Antidumping Appellete Tribunal and Competition Appellate Tribunal. He has also been pleading and defending his clients in cases of appeals/suites/petitions before the superior courts (High Courts) of Pakistan. Mr. Khan has served as Chairman of the Standing Committee on WTO Affairs of the Federation of Pakistan Chambers of Commerce & Industry (FPCCI) for the years 2017 & 2018. For the year 2019, he was the Convener of the FPCCI Central Standing Committee on ‘WTO Trade & Regulations’. Currently, Mr. Khan is closely working with Federal Board of Revenue (FBR) (Ministry of Finance – Pakistan), as head of Working Group on ‘Laws & Regulations’ for Implementation of National Single Window for Trade Facilitation.

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 and has been providing trade remedial consultancy services to the domestic industry in Pakistan as well as a large number of foreign producers / exporters in various countries. He has also defended antidumping cases of a number of Pakistani exporting companies, which were facing antidumping allegations from foreign antidumping authorities. Mr. Khan has worked as member of Ministry of Commerce team for the revision of Trade Defence Laws in Pakistan in 2014. All three previous legislations (Antidumping Duties Ordinance 2000, Countervailing Duties Ordinance 2001 and Safeguard Measures 2002) were revamped after critical review keeping in view issues faced in implementation of these laws during more than 10 years of their promulgation. Furthermore, as subject matter specialist, Mr. Khan has been often invited to deliver lectures on Trade Remedy Laws for newly qualified civil services officers at the National Institute of Management (NIM), Islamabad .

Mr. Khan has developed expertise and enagaged in the advisory activities  in the legal, policy and regulatory framework for e-commerce. Currently, he is member of legal affairs committee of Pakistan Software House Association (representative trade organization of Pakistani companies engaged in Information Technology and Information Technology enabled services’ business). Mr. Khan has developed a deep understanding of key issues with particular reference to guidelines and model laws framed/adopted by United Nations Commission on International Trade Law (UNCITRAL). He has represented Pakistan as ‘Alternate Pakistan’s Representative’ at the 50th session of UNCITRAL held at Vienna during July 2017, wherein UNCITRAL Model Law on Electronic Transferrable Records was adopted. His firm is one of the contributors of Business for etrade development – a private sector arm of the ‘UNCTAD-led etrade for all initiative’. Mr. Khan has also attended 4th Ecommerce Week (April 2018) at Geneva organized by United Nations Conference on Trade and Development (UNCTAD). His firm had also co-organised a session with UNCTAD in ecommerce week with the title ‘Public-Private dialogue to drive ecommerce’for offering solutions to ecommerce problems.

Mr. Khan has been writing and presenting papers on the subjects relating to international trade laws including but not limited to Trade Defence Laws of WTO, Competition law, Dispute Settlement, Prefrential Trade Agreements, E-Commerce, Trade in Services etc.To enhance his negotiation skills for mediation, recently, Mr. Khan participated in a Executive Education Program on Negotiation (PON) at Harvard Law School, hosted by the Global Business School in Dubai. Mr. Khan also did an Executive Education program on ‘Mastering Trade Policy’from Harvard Kennedy School, Boston, USA.

Mr. Khan is a practicing lawyer (Advocate High Court) and member of Islamabad Bar Council, Member of the Chartered Institute of Arbitrators (CIArb), United Kingdom, Management Accountant and 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

Partner

Email: Saeed.Hasan@sukhan.com.pk

Mr. Saeed Hasan Khan is professionally trained and skilled accounts professional as well as tax practitioner. His professional career commenced way back in 1997 when he joined Khalid Majid Hussain Rahman (Chartered Accountants) a member firm of Deloitte & Touche International at Islamabad, Pakistan. His accountancy education coupled with extensive practical training of four years with the Audit Firm blended a particular and unique professional skill in the fields of accounts and taxation. Later on, he studied law and obtain an LL.B. qualification which further strengthen his professional knowledge and skills. He is enrolled as an Advocate with the Islamabad Bar Council. He has also studied Public Administration and hold a Masters degree in this discipline. He is also an Associate Member of the Chartered Institute of Arbitrators (CIArb), United Kingdom.

He has worked with Hussian Rahman, Chartered Accountants and Omer Adil & Co., Chartered Accountants as Manager Tax and Director Tax, between 2001 to 2016. During his illustrious more than 16 years of professional experience, he has been actively involved in providing professional services in the fields of accountancy and taxation advisory as well as business consultancy. During his 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.

He has also been engagement director in respect of special assignments concerning due diligence, third part mandated financial and non-financial assignments, internal audit (both financial and system) investigation and special purpose audit engagements.

His core competencies and experience include:

  • Supervision of financial audit plans by understanding organization objectives, structure, policies, processes, internal controls, and external regulations; identifying risk areas; preparing audit scope and objectives; preparing audit programs.
  • Assessment of compliance with financial regulations and controls by reviewing the audit program and assessment of risks and internal controls by identifying areas of non-compliance; evaluating manual and automated financial processes; identifying process weaknesses and inefficiencies and operational issues.
  • Review of the audit work papers and finalization of the audit report.
  • Supervision of the due diligence assignments and communication of the findings to the Client’s management.
  • 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.
  • 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.
  • 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, which later on promulgated as the Income Tax Ordinance, 2001.
  • Seeking clarification from the Federal Board of Revenue on specific legal provisions of the income tax 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 (Federal & Provincial), Federal Excise and Customs.
  • 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.
  • 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, legal drafting, agreements drafting and related business communication, besides his expertise also includes interpretation of statutes/laws and effective tax planning.

His work experience broadly pertains to following sectors:

  • Government Entities
  • Oil Exploration & Production Companies
  • Oil Service Companies
  • Power Sector
  • Telecom
  • Technology Companies
  • Educational Institutions/Universities
  • Not-for-Profit Entities