View source for Shariah Guidlins for Sukuk by Fazan



== Top 20 FREQUENT WORDS ==
tax 38
ireland 22
irish 22
fund 16
treaties 10
funds 9
member 7
investment 6
resident 6
income 5
investors 5
kpmg 5
leasing 5
perspective 5
takaful 5
withholding 5
briefing 4
information 4
insurance 4
regulated 4
regulatory 4
retakaful 4



== DOCUMENT KEY POINTS ==
*the irish revenue authorities issued a tax briefing on october confirming that the taxation of a shari a compliant fund its investors and service providers should be on the same basis as that applicable to a conventional fund its investors and service providers the tax treatment of companies engaged in ijarah transactions should be on the same basis as that applicable to leasing or hirepurchase transactions the tax treatment of a general family life takaful retakaful company should be the same as that applicable to a conventional general insurance reinsurance company or a life assurance company
*recent developments in ireland islamic finance the irish financial regulator has set up a dedicated team to deal with the establishment of shari a compliant investment funds

*the importance of the tax briefing from a fund s perspective the fund should not be subject to any irish tax
*an irish regulated fund can be marketed throughout the eu without requiring any further authorisations

*the importance of the tax briefing from a leasing ijarah company s perspective ireland is considered an ideal location for international leasing particularly aircraft leasing as ireland does not apply any withholding tax on outbound lease rentals most irish tax treaties contain favourable provisions in respect of withholding taxes on lease rental payments nil or reduced rate of withholding tax taxable trading business income of the leasing company should be subject to tax at
*no irish withholding tax is applied on dividend payments to a shareholder that is resident in an eu member state or in a jurisdiction with which ireland has concluded a double tax treaty there are no controlled foreign corporation cfc rules in ireland

*the importance of the tax briefing from an insurance takaful company s perspective ireland is becoming an increasingly popular location to locate insurance and reinsurance companies an irish regulated takaful retakaful company should be able to sell insurance policies throughout the eu without seeking any further authorisations
*it should be possible for an irish regulated takaful retakaful company to set up its presence in any eu member state without requiring any regulatory approvals taxable trading business income of the takaful retakaful company should be subject to tax at

*htm the information contained herein or insert the title of the presentation report or talkbook is of a general nature and is not intended to address the circumstances of any particular individual or entity
*although we endeavor to provide accurate and timely information there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future


 ''Please note, This is an auto generated summary based on sentances position in the document and other factors''
== DOCUMENT WORD ANALYSIS ==
=== Main Category ===
: AlHuda Material\sukuk islamic


=== KeyWords ===
sukuk islam asset finance issu certifi financi contract bankable bond ijarah leas structur profit holder rate developed purchase risk investor



== RELATED DOCUMENTS ==
:[[Airline Sukuk by Robert Fugard]] 
:[[Case Studies on Sukuk by Muhammad Haris]] 
:[[Challenges of Islamic Financial Market by Jalil Alvi]] 
:[[Challenges to Making Sukuk Sharia Compalience by Dr. M. Anas]] 
:[[Currency Exchange]] 
:[[Global Standard for Sukuk Ijlal Alvi]] 
:[[Islamic Banking and the Housing Industry Abdel Karim Halabi,]] 
:[[Islamic Cost of Capital by Jilal Alvi]] 
:[[Islamic Features of a Sukuk by MIR Takaful Investment]] 
:[[Islamic Finance Sukuk by Dr. Eltegani Abdel Gadir Ahmed]] 
:[[Islamic Finance sukuk, Shariah by Lovells]] 
:[[Islamic Interbank Market & Sukuk by Masood Ajazi]] 
:[[Islamic Liquidity Management  Alternatives by Ali Ahmed Sidd]] 
:[[Islamic Money Market & Importance of Liquid Sukuk by Humayon]] 
:[[Islamic Mortgages in the US by AbuBakar Thomson]] 
:[[Islamic Sukuk by Muhammad Faisal Shaikh]] 
:[[Istisna Ijarah Sukuk Structure]] 
:[[Managing  Financial Risk of Sukuk by Ali Arsalan Tariq]] 
:[[Nakhel Sukuk by Qadeer Latif]] 
:[[New Sukuk Products - A Case for Microfinance Sector by Salma]] 
:[[Overview of Sukuk by Puzant Merdinian, SJ Berwin LLP]] 
:[[Overview of the Sukuk market by Professor Rodney Wilson]] 
:[[Present Trends and future propectus of Sukuk]] 
:[[Re-engineering of Structural & issuance procedures of Sukuk]] 
:[[REITs by Mian Mohammed Nazir]] 
:[[Securitiazation]] 
:[[Securitization by Muhammad Imran Usmani]] 
:[[Shariah Guidlins for Sukuk by Fazan]] 
:[[Structure of Islamic REITs by Dr. Muhammad Mahmud awan]] 
:[[Structuring and investing in Sukuk by Prof. Rodney Wilson]] 
:[[Structuring and investing in Sukuk]] 
:[[Sukuk - A case study microfinance sector by Salman Syed Ali]] 
:[[Sukuk  for Real Estate]] 
:[[Sukuk al Istisna Case Study]] 
:[[Sukuk and its type]] 
:[[Sukuk by Mr. Hamad Rasool]] 
:[[Sukuk Issuance - Sharia prespectives by Muhammad Talha]] 
:[[Sukuk Regulation by Mr. Sibghatullah Ahsan]] 
:[[Sukuk structure by Hamad Hassan]] 
:[[Sukuk, Securitization by Mr. Muhammad Ayub]] 



== DOCUMENT REFERENCES ==


=== Number of Pages ===
19


=== Published Date ===
2016-09-17 00:55:21


== Full Document ==


[http://45.40.136.134/~hodhood/HodHoodDocuments/IslamicFinance/SukukIslamic/Shari�a%20compliant%20funds%20and%20Islamic%20Finance%20by%20Kashif%20Jahang.pdf Read the Full Document]


[[Category:Islamic Finance]]

[[Category: Sukuk Islamic]]