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

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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

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DOCUMENT REFERENCES

Number of Pages

19

Published Date

2016-09-17 00:55:21

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