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?
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Creator |
Franco, Alberto
Sallustio, Carlo |
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Subject |
—
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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.
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Publisher |
European Journal of Islamic Finance
European Journal of Islamic Finance |
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Contributor |
—
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Date |
2017-07-25
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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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 |
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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 |
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Language |
eng
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Relation |
http://www.ojs.unito.it/index.php/EJIF/article/view/2102/pdf
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Rights |
Copyright (c) 2017 European Journal of Islamic Finance
http://creativecommons.org/licenses/by-sa/4.0 |
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