Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Islamic finance versus conventional finance and the taxation consequences.
Includes abstract.
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2014
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867614350801371136 |
|---|---|
| access_status_str | Open Access |
| author | Lall, Rabia D |
| author2 | Roeleveld, Jennifer |
| author_browse | Lall, Rabia D Roeleveld, Jennifer |
| author_facet | Roeleveld, Jennifer Lall, Rabia D |
| author_sort | Lall, Rabia D |
| collection | Thesis |
| description | Includes abstract. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/5905 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:50:39.310Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/5905 Islamic finance versus conventional finance and the taxation consequences. Lall, Rabia D Roeleveld, Jennifer Taxation Includes abstract. Includes bibliographical references. The focus of this research paper is to discuss the underlying principles of Islamic finance and its tax implications for investors and financial institutions. The nature of Islamic financial products is compared to its conventional financial counterpart to identify whether differences exist between Islamic and conventional finance from a tax perspective. The proposed changes to the South African Income Tax Act No. 58 of 1962 relating to Islamic finance contain deeming provisions to provide tax neutrality between Islamic and conventional finance. It appears that certain international tax issues for Islamic finance have not yet been addressed by the proposed changes and will have to be considered for the tax neutrality to be achieved. 2014-07-31T12:41:34Z 2014-07-31T12:41:34Z 2013 Master Thesis Masters MCom http://hdl.handle.net/11427/5905 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Taxation Lall, Rabia D Islamic finance versus conventional finance and the taxation consequences. |
| thesis_degree_str | Master's |
| title | Islamic finance versus conventional finance and the taxation consequences. |
| title_full | Islamic finance versus conventional finance and the taxation consequences. |
| title_fullStr | Islamic finance versus conventional finance and the taxation consequences. |
| title_full_unstemmed | Islamic finance versus conventional finance and the taxation consequences. |
| title_short | Islamic finance versus conventional finance and the taxation consequences. |
| title_sort | islamic finance versus conventional finance and the taxation consequences |
| topic | Taxation |
| url | http://hdl.handle.net/11427/5905 |
| work_keys_str_mv | AT lallrabiad islamicfinanceversusconventionalfinanceandthetaxationconsequences |