Saifullah Khan

Managing Partner

Email: saifullah.khan@sukhan.com.pk

Mr. Khan, an international trade lawyer, has more than twenty years of practical experience in the areas of international trade policy and law advisory. He carries expertise 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 also practices Anti-trust and Competition Law, E-Commerce, Trade Agreements, Dispute Settlement and issues relating to para-tariff & non-tariff barriers. 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. In the year-2018, he has been awarded ‘Special Achievement Gold Medal’ by FPCCI in recognition of remarkable contribution as Chairman of the Standing Committee of WTO Affairs. Mr. Khan has an extensive global advisory portfolio in development of International Trade Management System, International Trade Agreements, Foreign Trade Development. Mr. Khan has been awarded a certificate of completion for the Mastering Trade Policy program, August 17 – 26, 2018, John F. Kennedy School of Government at Harvard University, Executive Education. Recently, Mr. Khan participated in a Executive Education Program on Negotiation (PON) at Harvard Law School, hosted by the Global Business School in Dubai during April 09th – 11th, 2019. The PON is a university consortium of Harvard University, Massachusetts Institute of Technology (MIT), and Tufts University, dedicated to developing the theory and practice of negotiation and conflict management.

Currently, Mr. Khan is closely working with Federal Board of Revenue (FBR) as head of Working Group on “Laws & Regulations” for Implementation of National Single Window (NSW) for Trade Facilitation. It will allow parties involved in cross border trade to lodge standardized information and documents at a single-entry point to fulfill all import, export, and transit-related regulatory requirements. He is also a Member of the International Chamber of Commerce Pakistan Commission on Alternate Dispute Resolution & Mediation. Mr. Khan has developed expertise and engaged in the advisory activities in the legal, policy and regulatory framework for e-commerce. He is assisting Ministry of Commerce, Government of Pakistan on devising policy frame work for e-commerce in Pakistan in line with the guidelines and model laws framed/adopted by UNCITRAL. Mr. Khan also assists online businesses to maintain a compliant online business by offering legal services including contract drafting, reviewing and negotiating,  privacy and data protection, consumer protection, intellectual property and advertising etc. His firm is one of the contributors of Business for etrade development – a private sector arm of the “UNCTAD-led etrade for all initiative”. His firm is also a trust partner of safe.shop (a global trust mark) for Pakistan and UAE.

Last year, Mr. Khan attended 4thE-Commerce Week (April 16th– 20th, 2018) at Geneva organized by United Nations Conference on Trade and Development (UNCTAD). His firm had co-organised a session with UNCTAD in ecommerce week with the title “Public-Private dialogue to drive ecommerce”. Mr. Khan moderated this session participated by, among others, six high profile panelists from public and private sectors of various countries who brought with them their success stories of public-private dialogue for the promotion of ecommerce and offering solutions to ecommerce problems. He also had the opportunity to speak as panelist in three other sessions wherein he highlighted the upcoming trends of ecommerce relating to online platforms, women’s empowerment through digitalization, finding common ways to promote financial inclusion via e-commerce in different cultures around the world.

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 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 specific products and seeking concessional tariffs as well. Mr. Khan has been representing his clients before the Appellate forum in antidumping investigations. In the year 2018, his firm has also been recognized globally as ‘Best for International Trade Law 2018 – Pakistan’ by Acquisition International in their Global Excellence Awards 2018. Mr. Khan has been invited to deliver lecture on Trade Remedy Laws for fresh (newly qualified) civil services officers at the National Institute of Management (NIM), Islamabad, Pakistan.

Mr. Khan has 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 revamped 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.

In the areas of Antitrust & Competition law (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. He has also been pleading and defending his clients in cases of appeals before Competition Appellate Tribunal. He also designed and imparted training on “Competion Compliance Program” to a number of companies in Pakistan.

Mr. Khan has also been pleading and defending his clients in cases of appeals/suites/petitions before the tribunals and the superior courts (High Courts) of Pakistan.

Mr. Khan has authored a number of articles on highly professional subjects/topics, published in renowned magazines, journals and newspapers. He has been writing and presenting papers on the subjects relating to international trade laws including Trade Defence Laws of WTO, Competition law, Dispute Settlement, Preferential Trade Agreements, E-Commerce, Trade in Services etc.

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