Justice Ayesha Malik will be the first woman to become a Supreme Court Judge in Pakistan. @Twitter
Justice Ayesha Malik will be the first woman to become a Supreme Court Judge in Pakistan. @Twitter
Justice Ayesha Malik will be the first woman to become a Supreme Court Judge in Pakistan. @Twitter
Justice Ayesha Malik will be the first woman to become a Supreme Court Judge in Pakistan. @Twitter

Pakistan confirms appointment of first woman Supreme Court judge


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Pakistan has confirmed the appointment of the first woman Supreme Court judge, members of the country's ruling party said on Thursday.

A commission that decides on the promotion of judges on Thursday voted to make 55-year-old Justice Ayesha Malik the first woman judge on the Supreme Court in the 75 years of the South Asian country's independence.

“An important and defining moment in our country as a brilliant lawyer and decorated judge has become Pakistan's first female SC judge,” a member of Pakistan's ruling Tehreek-e-Insaaf party and Parliamentary Secretary for Law Maleeka Bokhari said on Twitter.

“To shattering glass ceilings,” she added.

Though historic, the move has been divisive. The nine-member body that was to confirm her appointment turned down her elevation to the top court last year, and Thursday's repeat vote was also close — divided five votes to four — sources familiar with the proceedings said.

Many lawyers and even judges both inside and outside the forum opposed the move because they say the appointment was made in contravention of seniority lists without any set selection criteria.

Ms Malik was not among the top three most senior judges of the lower court from which she was elevated.

“The major is issue is not that there was ever a question mark on Justice Ayesha Malik's competence or the fact that she is a good judge,” Imaan Mazari-Hazir, a lawyer and vocal rights activist, told Reuters.

“The question mark was and remains on the Judicial Commission of Pakistan's arbitrary and non-transparent decision making and the process,” she said, and added that the judge's gender was exploited.

A number of legal bodies have threatened to strike and boycott court proceedings over the appointment after they say their calls for the drawing up fixed criteria for the nomination of Supreme Court judges were ignored.

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AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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Updated: January 06, 2022, 4:36 PM