ALAN DELROSIO Advocate has an LL.M from Harvard Law School. He graduated in 2006 as a World Bank scholar. His areas of specialization are Taxation, WTO Laws, International Commercial Arbitration, Constitutional Law and International Law.
Alan is a former Deputy Commissioner Income Tax belonging to the 23rd Common training Program(1994 Batch). His career spanning over thirteen years with FBR included various assignments as an Assistant Commissioner and Deputy Commissioner of Income Tax to make tax assessments of Corporate/non Corporate cases. He made income tax assessments of corporate entities (residents/non-residents) in major sectors such as Oil refining, Telecommunications, Textiles, Sugar, manufacturing, pharmaceuticals etc. During the tax audit of corporate entities, he raised important tax issues pertaining to permanent establishment, transfer pricing, thin capitalization, non-deduction of withholding taxes, treatment of deferred income, depreciation, examined scores of financial statements, books of accounts and other details (manufacturing/trading) of corporate entities. In case of accounting/tax anomalies, he re-casted the accounts to have a true picture of the actual tax profile.
He represented the Department before various judicial fora such as Commissioner (appeals), Appellate Tribunal, Tax Ombudsman and High Court. He also conducted national economy documentation survey in the year 2000 as a team leader in one of the commercial areas of Lahore. Alan resigned from the service as Deputy Commissioner in 2009.Dividing his time between Firm and Lahore, he is advising the clients on issues pertaining to Taxation, Corporate Laws, WTO Laws, Arbitration and other Laws involving litigation, opinions and drafting, etc. for various judicial fora including Higher Courts. Alan is a visiting faculty at Canada College of Law and University of Management Sciences. He teaches Public International Law and Taxation to the LL.B and LL.M students. He rendered Consultancy Services for FAO regarding draft Federal & Provincial laws in 2015 & 2016. He was also World Bank’s Consultant regarding Punjab Revenue Authority Tax Litigation Book in 2016-2017. He is contributing for various dailies and journals. ” Alan was also a resource person for the ” Contract Enforcement” for CAREC (the regional organization of 11 countries) recently concluded workshop at Urumqi, China in July, 2018.