The Chancellor Guide to the Legal and Shari'a Aspects of Islamic Finance
Chapter 5: Taxation of Islamic Financial Products
The chapter covers the tax treatment of Islamic financial contracts (e.g. Murabaha, Ijara etc.), products (e.g. mortgages, Sukuk etc.) and institutions (e.g. banks and investment companies etc). Also examined are the evolutions of the tax treatment of Islamic finance in the Far East (e.g. Malaysia) and Europe (e.g. UK) as well as the taxation of Islamic finance from a UK perspective. |