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The taxation of sukuk in the Italian context: is Italy’s tax system ready for Islamic financial instruments?

European Journal of Islamic Finance

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Title The taxation of sukuk in the Italian context: is Italy’s tax system ready for Islamic financial instruments?
 
Creator Franco, Alberto
Sallustio, Carlo
 
Subject
 
Description This contribution analyzes the the Italian tax framework potentially applicable to sukuk, also in connection with the systems of some EU Member States which have already implemented guidelines or rules concerning such instruments.After a brief analysis of EU countries that have been adopted specific actions (legislative or regulatory) in order to set out a general perspective for the taxation of sukuk, then particular attention will be paid to the Italian situation, also with reference to possible future development.
 
Publisher European Journal of Islamic Finance
European Journal of Islamic Finance
 
Contributor
 
Date 2017-07-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.ojs.unito.it/index.php/EJIF/article/view/2102
10.13135/2421-2172/2102
http://www.ojs.unito.it/index.php/EJIF/article/download/2102/pdf
 
Source European Journal of Islamic Finance; No 7 (2017): EJIF - European Journal of Islamic Finance, Special Issue: Islamic Banking and Finance, 2017
European Journal of Islamic Finance; No 7 (2017): EJIF - European Journal of Islamic Finance, Special Issue: Islamic Banking and Finance, 2017
2421-2172
 
Language eng
 
Relation http://www.ojs.unito.it/index.php/EJIF/article/view/2102/pdf
 
Rights Copyright (c) 2017 European Journal of Islamic Finance
http://creativecommons.org/licenses/by-sa/4.0