Samar Masood

Associate Partner | Lahore

  • +92 42 37356554

Samar is a Associate Partner at the firm’s Lahore office where she works as part of the firm’s corporate and commercial department.

She has over 7 years of experience in advising clients on corporate and commercial matters. Her practice cuts across a range of different sectors including competition/anti-trust, M&As, tax and employment. She has worked in a number of industries including construction, power, telecommunications and transport. She regularly advises Quaid-e-Azam Thermal Power Limited, Punjab Thermal Power Limited, China Gezhouba Group Companies, Punjab Skills Development Fund, Zealcon Engineering, Mughals Pakistan Limited on a range of corporate and commercial matters.

Samar also has a keen interest in intellectual property law, cyberlaw, fintech and the regulation of innovative and disruptive technologies. She teaches two courses on “Intellectual Property Law” and “Technology and the Law” at the Sheikh Ahmad Hassan School of Law at LUMS and heads the practice group on Intellectual Property Law and Fintech at the firm’s office in Lahore.

She is currently advising the Electronic Certification Accreditation Council (ECAC) on bringing changes to the Electronic Transaction Ordinance 2002 and has also drafted regulations relating to crypto apparatus, accreditation service providers, security auditors that will facilitate the Public Key Infrastructure (PKI) in Pakistan. She is also advising the Rice Exporters Association of Pakistan on the protection of Basmati as a Geographical Indication in Europe against an application filed by India before the European Commission. She has also advised local as well as international investors from the private sector on issues relating to crowdfunding, e-REITs, and neo-banking in Pakistan.

Prior to joining ABS & Co, she was an Associate at Chima & Ibrahim where she worked on complex commercial transactions involving competition law and mergers and acquisitions. She was part of the team that worked on the largest merger in Pakistan’s telecommunication sector between Warid and Mobilink.

Samar has an LLM from the University of Chicago. She read Law at SOAS, University of London.

  • Xpress Money on the regulatory framework applicable to money transfer operators
  • Rice Exporters Association of Pakistan in the matter pending before the European Commission for the registration of ‘Basmati’ as a geographical indication under Regulation No. 1151/2012 filed by APEDA, India
  • Trimble Solutions OY on the enforcement of its copyrights in TEKLA Structure, a 3D building information modelling software
  • Bank of Punjab in advising on the use of digital signatures for the authentication of documents submitted to the State Bank of Pakistan
  • Electronic Certification Accreditation Council in drafting the regulations under the ETO 2002 for the accreditation of local and foreign certification service providers, regulation of cryptography services, security procedures etc. in the issuance, management etc. of digital certificates 
  • Franchise Owners of Pakistan Super League in a major dispute with the Pakistan Cricket Board on the financial model of the Pakistan Super League
  • Careem in advising on the regulation of advertisements in vehicles through tablets and LED screens
  • Quaid-e-Azam Thermal Power Limited, owner and operator of 1180 MW RLNG based Power Plant at Bhikki, Sheikhupura, in successfully challenging the illegal recovery of PKR 1 Billion by the Federal Board of Revenue
  • Punjab Thermal Power Plant in challenging the tax assessment made under the Punjab Sales Tax on Services Act 2012 on the receipt of taxable services
  • China Gezhouba Group Company in advising on a dispute with the Water and Power Development Authority relating to the variations at the Neelum-Jhelum Hydroelectric Project
  • Habib Rafiq (Private) Limited in advising on a dispute relating to the Design, Supply, Erection, Testing and Commissioning of the 1180.13 MW CCPP Power Plant at Bhikki
  • Quaid-e-Azam Thermal Power Limited in challenging the rejection of input tax adjustment under the Sales Tax Act 1990 before the Lahore High Court, Lahore
  • Paramount Books (Private) Limited in a writ petition challenging the registration of publishers under the Punjab Curriculum and Textbook Board Act 2015

  • 'Shadow of NAB' in Dawn on August 18, 2019
  • ‘Unsecured Financing’ in Dawn on January 13, 2019
  • ‘Helping Start-ups’ in Dawn on August 02, 2018
  • ‘Madrid Trademark System for Pakistan’ in Dawn, Business and Finance Weekly on 21 May, 2018
  • ‘Setbacks for Inventors’ in Dawn on February 04, 2018
  • ‘Benefits that Last’ in Dawn on March, 02, 2017
  • ‘Copied Copyrights’ in Dawn on April 30, 2015
  • ‘Strengthening Pakistan’s Moral Rights Regime’ in Pakistan Today on March 28, 2015

Areas of FOCUS

  • Corporate & Commercial
  • Intellectual Property Law
  • IP Acquisition, Commercialisation &
  • IP Enforcement
  • FinTech
  • Technology and the Law


  • LL.M., University of Chicago
  • LL.B., School of Oriental & African Studies


  • High Courts of Pakistan