Whenever there is a special scheme or law making, the norm is to analyze its beneficiaries to find out the reasons behind such a move.
Since this a financial scheme lets look at it from that angle first:
Did a financial institution demand such a scheme?
Did a trade body demand such a scheme?
Did any foreign or local investors demand such a,scheme?
Did the industrialists demand such a scheme?
Did the traders themselves demand such a scheme?
Did any political party had such a scheme in its manifesto?
Did the people of Pakistan demand such a scheme?
Was it debated in the parliament?
Was it discussed with Economic expert on an open forum that the economy might be strengthened with such a scheme?
The answer is a clear "NO"
Let's look at it from the beneficiary POV:
Let's discuss now the Elephant in the room:
The kingpin is not immediate beneficiary but might be so only when there would be any favorable time...
The immediate beneficiaries appear to be Hassan Nawaz and Hussain Nawaz and those who have off shore companies like those in Panama leaks:
1)Both Hassan and Hussain are Not in politics,
2)Adults and not dependent on father.
3)Names in Panama leaks so eligible for amnesty according to PM who said specifically that Panama leaks accused are eligible.
4)Have considerable off shore companies and millions of dollars in accounts as disclosed in Panama leaks transactions.
5)Both have allegedly millions of dollars in other undisclosed yet but Iqama indicative accounts of Swiss Banks
6)Are absconder because they will only get back and go in front of courts when legally their wealth would have amnesty from prosecution.
Need I say more on the two?
This is just the amount of dough at stake of two individuals, think about others like
Chotay mian sb Shahbaz Sharif, his kids, Maryam Nawaz's Kids, Dars, Khwaja Asifs, Ahad Cheemas, Fawad hasan fawads, Mian Manshas, Zardaris, Jahangir Siddiquis, Iqbal Z ahmeds, Shahid Khaqans and their likes in considerable numbers...
Baba Rehmatay, Allah Rakhas and abdul type voters and the mediocrity called jamhore don't feature here for obvious reasons.