MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02717cam a22003495i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
21393587 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
UNISSA |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240111095222.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
200121s2019 my b f001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2019342801 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789674128869 (paperback)UN |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)on1137745418 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Transcribing agency |
DLC |
| Description conventions |
rda |
| Modifying agency |
CUY |
| -- |
JNA |
| -- |
DLC |
| -- |
OCLCF |
| -- |
DLC |
| -- |
UNISSA |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HJ2950.6 |
| Item number |
T39 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Taxation and zakat on Islamic finance instruments / |
| Statement of responsibility, etc |
edited by Abdul Ghafar Ismail, Muhammad Hakimi Mohd Shafiai and Salman Ahmed Shaikh |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
First edition |
| 264 01 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Bangi : |
| Name of publisher, distributor, etc |
Penerbit Universiti Kebangsaan Malaysia, |
| Date of publication, distribution, etc |
2019 |
| 264 04 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
©2019 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
276 pages : |
| Other physical details |
Illustrations ; |
| Dimensions |
23 cm |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes text in English |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Taxation and Zakat on Islamic Finance Instruments feature essays covering Islamic finance practice and the tax hurdles faced in different jurisdictions. The book highlights how the distinguishing features in Islamic finance do not hamper the economic purpose of most product structures. Therefore, it makes a strong case for according tax neutrality for a level playing field, enabling access to finance in developing countries, fostering financial inclusion of voluntarily excluded faith-conscious people, and bringing competitiveness to the financial industry. This book gives an account of the taxation framework in a diverse set of regions and countries and provides a comparative look to see how and where progress is made and how different countries were able to have assimilation at a greater speed than others. The book also attempts to highlight the ground realities and the common issues faced in current practice. It attempts to be relevant for active policy-making in the current scenario by giving a detailed and up-to-date account of developments in the taxation and regulatory framework for Islamic finance in major regions where Islamic finance has a greater presence and where the potential for future growth is high. The book gives due coverage to the taxation issues arising in Islamic banking and Islamic capital markets as well as how to apply a unique Islamic approach to curb the concentration of wealth through the institution of zakat in contemporary economies and financial instruments. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Finance |
| Geographic subdivision |
Islamic countries |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Finance |
| General subdivision |
Religious aspects |
| -- |
Islam |
| 700 0# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Abdul Ghafar Ismail, |
| Relator term |
Editor |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Muhammad Hakimi Mohd Shafiai, |
| Relator term |
Editor |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Shaikh, Salman Ahmed, |
| Relator term |
Editor |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
General H (Social Sciences: Economic, Industries, Commerce, Finance, Sociology, Family, Society) Ground floor |
