id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ejif-4441	Gamba, Valter; De Filippis, Eros; Tibiletti, Veronica	Benchmarking of the tax situation of Islamic financial instruments	2021	8	.pdf	application/pdf	6104	180	37	Paper Title (use style: paper title) http://www.ojs.unito.it/index.php/EJIF ISSN 2421-2172 DOI: 10.13135/2421-2172/4441 1 Benchmarking of the tax situation of Islamic financial instruments (*) University of Turin, Italy – valter.gamba@unito.it (**) University of Turin, Italy – eros.defilippis@unito.it (***) University of Parma – veronica.tibiletti@unipr.it Abstract— The ever-increasing trend of Islamic finance has prompted many European countries to implement very different solutions to meet the needs arising; in particular, the regulatory systems have been implemented with legislative measures, or rather, Financial Administration has introduced interpretations so as to regulate the tax burden on Islamic financial instruments. The contribution is addressed to the analysis of the current Italian legislation namely to the investigation of the tax effects generated by Islamic financial instruments on the different players by comparing with other countries such as the United Kingdom and France, whose experience in this regard has proved to be important to achieve an accurate understanding of the evolution of the rules governing such instruments.	cache/ejif-4441.pdf	txt/ejif-4441.txt