000			02717cam a22003495i 4500
001			21393587
003			UNISSA
005			20240111095222.0
008			200121s2019 my b f001 0 eng
010			_a 2019342801
020			_a9789674128869 (paperback)UN
035			_a(OCoLC)on1137745418
040			_aDLC _beng _cDLC _erda _dCUY _dJNA _dDLC _dOCLCF _dDLC _dUNISSA
050			_aHJ2950.6 _bT39
245	0	0	_aTaxation and zakat on Islamic finance instruments / _cedited by Abdul Ghafar Ismail, Muhammad Hakimi Mohd Shafiai and Salman Ahmed Shaikh
250			_aFirst edition
264	0	1	_aBangi : _bPenerbit Universiti Kebangsaan Malaysia, _c2019
264	0	4	_c©2019
300			_a276 pages : _bIllustrations ; _c23 cm
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aIncludes text in English
504			_aIncludes bibliographical references and index
520			_aTaxation 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	_aFinance _zIslamic countries
650		0	_aFinance _xReligious aspects _xIslam
700	0		_aAbdul Ghafar Ismail, _eEditor
700	1		_aMuhammad Hakimi Mohd Shafiai, _eEditor
700	1		_aShaikh, Salman Ahmed, _eEditor
942			_2lcc _cH-HX
999			_c35280 _d35280