Islamic finance versus conventional finance and the taxation consequences.

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dc.contributor.advisorRoeleveld, Jenniferen_ZA
dc.contributor.authorLall, Rabia Den_ZA
dc.date.accessioned2014-07-31T12:41:34Z
dc.date.available2014-07-31T12:41:34Z
dc.date.issued2013en_ZA
dc.descriptionIncludes abstract.
dc.descriptionIncludes bibliographical references.
dc.description.abstractThe 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.en_ZA
dc.identifier.apacitationLall, R. D. (2013). <i>Islamic finance versus conventional finance and the taxation consequences</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/5905en_ZA
dc.identifier.chicagocitationLall, Rabia D. <i>"Islamic finance versus conventional finance and the taxation consequences."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2013. http://hdl.handle.net/11427/5905en_ZA
dc.identifier.citationLall, R. 2013. Islamic finance versus conventional finance and the taxation consequences. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Lall, Rabia D AB - 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. DA - 2013 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2013 T1 - Islamic finance versus conventional finance and the taxation consequences TI - Islamic finance versus conventional finance and the taxation consequences UR - http://hdl.handle.net/11427/5905 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/5905
dc.identifier.vancouvercitationLall RD. Islamic finance versus conventional finance and the taxation consequences. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2013 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/5905en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Finance and Taxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTaxationen_ZA
dc.titleIslamic finance versus conventional finance and the taxation consequences.en_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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