عنوان
پدید آورنده
موضوع
رده
کتابخانه
محل استقرار
شماره کتابشناسی ملی
شماره
TL58216
زبان اثر
زبان متن نوشتاري يا گفتاري و مانند آن
انگلیسی
عنوان و نام پديدآور
عنوان اصلي
An International Comparative Study of Islamic Finance Loans
نام عام مواد
[Thesis]
نام نخستين پديدآور
Adam, Saajidah
نام ساير پديدآوران
Rhodes, N.
وضعیت نشر و پخش و غیره
نام ناشر، پخش کننده و غيره
University of Johannesburg (South Africa)
تاریخ نشرو بخش و غیره
2019
يادداشت کلی
متن يادداشت
68 p.
یادداشتهای مربوط به پایان نامه ها
جزئيات پايان نامه و نوع درجه آن
M.Com.
کسي که مدرک را اعطا کرده
University of Johannesburg (South Africa)
امتياز متن
2019
یادداشتهای مربوط به خلاصه یا چکیده
متن يادداشت
The awareness of and access to Islamic financing has increased significantly over the last few years in South Africa, and globally. Due to this increase, the need for tax legislation regarding Islamic financing was essential. Therefore, such tax legislation was introduced in most countries across the world, including South Africa and Malaysia. The purpose of this study is to provide an overview of the Islamic financial products that are available in South Africa and Malaysia, and the tax consequences for these products. Furthermore, this study attempts to provide a comparative analysis of the tax treatment in South Africa and Malaysia. This study will adopt doctrinal methodology as it attempts to investigate the tax laws of both countries. The information will be sourced from documents in the public domain and analysed using a qualitative research approach. This study revealed that the tax implications of Islamic financing in South Africa and in Malaysia were developed to achieve tax neutrality for taxpayers utilising Islamic financing as opposed to taxpayers utilising conventional financing. The treatment in both states ensures that those Islamic financed taxpayers are not disadvantaged in any way. However, Malaysia offers many tax incentives to Islamic financed users, while South Africa does not. These incentives benefit the taxpayers using Islamic finance products in Malaysia and therefore attract more users and foreign investors. This dissertation aims to clarify the tax implications of an Islamic finance loan, and to provide an informative comparison of these implications between South Africa and Malaysia.
اصطلاحهای موضوعی کنترل نشده
اصطلاح موضوعی
Government bonds
اصطلاح موضوعی
Income taxes
اصطلاح موضوعی
Islamic financing
اصطلاح موضوعی
Loans
اصطلاح موضوعی
Partnership agreements
اصطلاح موضوعی
Qualitative research
اصطلاح موضوعی
Tax incentives
اصطلاح موضوعی
Taxation
نام شخص به منزله سر شناسه - (مسئولیت معنوی درجه اول )
مستند نام اشخاص تاييد نشده
Adam, Saajidah
نام شخص - ( مسئولیت معنوی درجه دوم )
مستند نام اشخاص تاييد نشده
Rhodes, N.
شناسه افزوده (تنالگان)
مستند نام تنالگان تاييد نشده
University of Johannesburg (South Africa)
دسترسی و محل الکترونیکی
نام الکترونيکي
مطالعه متن کتاب وضعیت انتشار
فرمت انتشار
p
اطلاعات رکورد کتابشناسی
نوع ماده
[Thesis]
کد کاربرگه
276903
اطلاعات دسترسی رکورد
سطح دسترسي
a
تكميل شده
Y
