id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ejif-2102	Franco, Alberto; Sallustio, Carlo	The taxation of sukuk in the Italian context: is Italy’s tax system ready for Islamic financial instruments?	2017	7	.pdf	application/pdf	6423	183	37	In the first case, such dividends are exempt for 50.28%, and they are subject to individual income tax (Imposta sul reddito delle persone fisiche, IRPEF) at a progressive tax rate8 On the contrary, for business entities income from capital and capital gains/losses are generally included in the determination of the taxable income, as all the income derived in a business activity is considered business income and it is subject to corporate income tax.	cache/ejif-2102.pdf	txt/ejif-2102.txt