The taxation of sukuk in the Italian context: is Italy’s tax system ready for Islamic financial instruments?

Authors

  • Alberto Franco University of Turin
  • Carlo Sallustio

DOI:

https://doi.org/10.13135/2421-2172/2102

Abstract

This contribution analyzes the the Italian tax framework potentially applicable to sukuk, also in connection with the systems of some EU Member States which have already implemented guidelines or rules concerning such instruments.

After a brief analysis of EU countries that have been adopted specific actions (legislative or regulatory) in order to set out a general perspective for the taxation of sukuk, then particular attention will be paid to the Italian situation, also with reference to possible future development.

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Published

2017-07-25

How to Cite

Franco, A., & Sallustio, C. (2017). The taxation of sukuk in the Italian context: is Italy’s tax system ready for Islamic financial instruments?. European Journal of Islamic Finance, (7). https://doi.org/10.13135/2421-2172/2102

Issue

No. 7 (2017): EJIF - European Journal of Islamic Finance, Special Issue: Islamic Banking and Finance, 2017

Section

Peer-reviewed Articles

License

Authors keep the copyrights for their work and give the journal the work's first publication copyright, which is at the same time licensed under a Creative Commons License – Attribution, which in turn allows other parties to share the work with an acknowledgement of the work's authorship and initial publication in this journal.