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


Abstract


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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DOI: http://dx.doi.org/10.13135/2421-2172/2102

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

EJIF - European Journal of Islamic Finance has been approved for inclusion in ERIH PLUS and in DOAJ 


Indexed by
EBSCO Discovery Service e Arab World Research Source: Al Masdar


European Research Centre for Islamic Finance www.ercif.org 

Registrazione Tribunale di Torino n.: 29
data registrazione: 21.10.2014
ISSN 2421-2172
Direttore responsabile: Paolo Biancone

Università degli Studi di Torino

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Licenza Creative Commons

EJIF content is licensed under a Creative Commons Attribution 4.0 International License.