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ARTICLES
International
Sukuk: Financial Instruments under Islamic Law
Anton Joseph
pp. 70-76
Sukuk, financial instruments that are backed by assets, are the most widely used Islamic financial instruments. This article focuses on the workings of some of the commonly used sukuk and their interaction with the laws of countries outside the Middle East, especially in the area of taxation.
Italy
Tax Treatment of Dividends Distributed to Non-Resident Tax-Transparent Entities
Paola Flora and Mauro Messi
pp. 77-81
This article analyses background, content, impact and consequences of Ministerial Ruling 17/E of 27 January 2006 and provides an in-depth and authoritative overview of the treatment, under Italian tax law, of dividends paid to non-resident transparent entities.
Luxembourg
New VAT Context for the Investment Fund Industry
Laurent Grençon and Christophe Plainchamp
pp. 82-87
This elucidating treatise looks into the interaction between the investment fund industry and the EC VAT rules against the framework of the ever-increasing outsourcing needs and requirements in this industry.
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South Africa
Source Rules under Tax Law for Financial Income and Investment Fund Proceeds
Peter Dachs
pp. 88-92
In-depth and extensive treatise on South African Source Rules applicable to financial income and financial instruments.
RECENT DEVELOPMENTS
Luxembourg
Specialized Investment Funds: A New Vehicle in the Fund Industry
Claude Kremer and Thierry Lesage
pp. 93-100
Specialized Investment Funds are the most recent investment vehicle available under Luxembourg Law, a corporate and tax jurisdiction which - over time - has been offering, to the international investment community, several very popular and advanced investment tools. This comprehensive article provides a thorough description and analysis of this vehicle.
CUMULATIVE INDEX
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