Pakistan GST A Comparison to EU VAT with the Focus on Abusive Practices
ABSTRACT The paper will describe the comparative study of the GST bill 2010 of Pakistan and the EU VAT. The Bill is drafted for the purpose to introduce the modern VAT in Pakistan. The comparative study has been made to analyze the basic concept and difference of both these legal instruments. The difference between both these legislations makes the GST Bill vulnerable to the tax abuse or tax evasi
