Former Pakistan prime minister Imran Khan is contesting seven of eight national assembly seats in a by-election on Sunday that he says is “a referendum” on his popularity.
The by-election is the latest twist in political wrangling that began after Mr Khan was removed from office in a parliamentary vote of no-confidence on April 10.
People will go to the polls as the Pakistan grapples with the aftermath of devastating monsoon floods that affected more than 30 million people and put a third of the country under water.
Candidates can stand for more than one seat in Pakistan elections. If they win more than one, they choose which one to keep, and a separate vote must be held for those forfeited.
It is unusual for a candidate to stand for as many seats as Mr Khan is doing on Sunday.
“This is not just a simple election, it's a referendum,” he told a rally on Friday in Karachi, the bustling port city in the south of the nation of 220 million.
Reaction to Imran Khan's removal — in pictures
Mr Khan has held dozens of rallies since being removed, drawing crowds of tens of thousands, and has vowed soon to announce the date of a “long march” of his supporters on the capital, Islamabad.
He is demanding that the coalition government of Prime Minister Shehbaz Sharif calls an immediate general election rather than wait until October next year.
“If he wins most of the seats, he will press the government more,” political analyst Hassan Askari Rizvi said.
“But the government will reject the election call, claiming it doesn't reflect the national will.”
Mr Khan has scored a string of recent by-election victories, with his Pakistan Tehreek-e-Insaf (PTI) party seizing control in July of the state assembly in Punjab, the country's most populous province.
He has, so far, also emerged largely unscathed from a series of court cases against him and his party.
Pakistan's courts are often used to tie up lawmakers in long proceedings that human rights monitors have criticised for stifling political opposition.
Mr Khan blames the current government for soaring inflation, although most analysts agree Mr Sharif inherited the country's economic woes.
Flooding this summer displaced eight million people and caused, at least, an estimated $28 billion in damage.
The UN has spoken about a “second wave” of catastrophe, with the risk that deaths from waterborne disease and malnutrition will outstrip the 1,700 drowned and electrocuted in the floods.
Mr Khan rode to power in 2018 on a populist platform promising social reforms, religious conservatism and fighting corruption, overturning decades of rule by two feuding political dynasties interspersed with military takeovers.
But, under his tenure, the economy stagnated and he lost the support of the army, which was said by his opponents to have helped to get Mr Khan elected.
Sunday's polls take place in eight constituencies of three provinces — three each in Punjab and Khyber Pakhtunkhwa, where Mr Khan's party holds sway, and two in Sindh.
“This is indeed a litmus test of his popularity provided elections are held in a free and fair atmosphere and they are not rigged,” said Imtiaz Gul of the Centre for Research and Security Studies in Islamabad.
“If he wins the majority of the seats, that will again be a testimony to the success of his narrative that he has built since his exit from power and that will obviously bring more pressure on the government.”
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Company%20Profile
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LIVING IN...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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
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