Ultimi arrivi

Dedicare ad Accordi ed azione amministrativa nel diritto tributario un Convegno scientifico con una pluralità di contributi non vuole affatto celare la consapevolezza dell’esistenza sui temi dello stesso di più posizioni, di cui è difficile e forse velleitario tentare una sintesi. Confrontarsi su tali temi costituisce un’occasione importante per l’Accademia, visto che trattasi di temi, che involgono principi costituzionali, che sono trasversali del diritto tributario e che diventano finanche interdisciplinari, la cui analisi inevitabilmente si ripercuote sul modo di intendere i fenomeni tributari e in definitiva lo stesso diritto tributario, anche in rapporto con altre branche del diritto. Raccoglierne e pubblicarne gli Atti rappresenta una significativa testimonianza dei risultati raggiunti e/o degli sforzi profusi.
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The book provides the essential knowledge of understanding Islamic finance. It explores Islamic finance an overview of its history and evolution arriving to its features and understanding the principles that regulate it. In Islamic finance all operations should fully adhere to the Sharia that is the regulative framework or Islamic law derived from the Quran. The principals include several prohibitions that differentiate it from its conventional financial system counterparts like Riba (prohibition of interest), Maysir (gambling), Gharar (uncertainty), while on the other hand the Islamic system have other obligations like the principles of profit and loss sharing, necessity of underlying tangible assets, the necessity of investing in Halal investments and avoiding Haram business activities, and the obligation of charity. The book offers as well a global overview of wide variety of Islamic banking instruments and explores the mechanism of how they work. The book provides insights to; the reader’s basic information regarding Islamic finance theory and practice, its diffusion in Europe. Islamic finance industry has been gaining momentum globally in both Muslim and Non-Muslim countries as it offers a complementary financial alternative to the conventional financial institutions that is less risky by avoiding speculation, more stable, and ethically oriented. In Europe, the UK is a global player in the Islamic finance industry and the most advanced in Europe, while in other European countries like France, Germany, and Luxemburg is developing. The book explores the future potential opportunities in the possibility of introducing Islamic financial system in the Italian Context. The book also explores the financial behavior intention towards using Islamic banking in Italy based on a survey addressed to the Muslim communities in Italy and it was able to predict the factors influencing the attitude and the financial behavior of potential users. This survey had shed the light on factors like awareness and demographic factors and its effect on the financial intention.
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This book is the product of one of the annual symposia held by IBFD to celebrate the advanced LLM programme, “International Tax Law: Principles, Policy and Practice”, offered jointly by the University of Amsterdam and IBFD. Each symposium aims to provide inspiration for debate and food-for-thought to all those who are interested in topics of fundamental importance to international tax law, both students and those with more experience. The symposium held in October 2018 was no exception and the chapters in this book reflect the critical questions posed during the symposium about the changes in the international tax order wrought by the OECD BEPS Project. The book is divided into four parts. It begins by looking at the tax treaty entitlement of fiscally transparent entities, as well as the interactions of transparency, attribution and CFC regimes with tax treaties. The book goes on to consider the new law on permanent establishments, particularly in today’s digital economy, both the treaty changes introduced in the context of the BEPS Project generally and the effect of the modifications to article 5 on taxing the dependent agent permanent establishment in the state of source. A discussion follows on the extent to which the OECD Multilateral Instrument has achieved multilateralism in the international tax order. The book closes by considering whether the outcomes of the BEPS Project have pushed the balance of the international tax order too far in the direction of distrust and control, both for taxpayers structuring their affairs and for states structuring their tax systems.
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