id	sid	tid	token	lemma	pos
ejif-2102	1	1	paper	paper	NOUN
ejif-2102	1	2	title	title	NOUN
ejif-2102	1	3	(	(	PUNCT
ejif-2102	1	4	use	use	NOUN
ejif-2102	1	5	style	style	NOUN
ejif-2102	1	6	:	:	PUNCT
ejif-2102	1	7	paper	paper	NOUN
ejif-2102	1	8	title	title	NOUN
ejif-2102	1	9	)	)	PUNCT
ejif-2102	1	10	the	the	DET
ejif-2102	1	11	taxation	taxation	NOUN
ejif-2102	1	12	of	of	ADP
ejif-2102	1	13	sukuk	sukuk	NOUN
ejif-2102	1	14	in	in	ADP
ejif-2102	1	15	the	the	DET
ejif-2102	1	16	italian	italian	ADJ
ejif-2102	1	17	context	context	NOUN
ejif-2102	1	18	:	:	PUNCT
ejif-2102	1	19	is	be	AUX
ejif-2102	1	20	italy	italy	PROPN
ejif-2102	1	21	’s	’s	PART
ejif-2102	1	22	tax	tax	NOUN
ejif-2102	1	23	system	system	NOUN
ejif-2102	1	24	ready	ready	ADJ
ejif-2102	1	25	for	for	ADP
ejif-2102	1	26	islamic	islamic	ADJ
ejif-2102	1	27	financial	financial	ADJ
ejif-2102	1	28	instruments	instrument	NOUN
ejif-2102	1	29	?	?	PUNCT
ejif-2102	2	1	(	(	PUNCT
ejif-2102	2	2	*	*	PUNCT
ejif-2102	2	3	)	)	PUNCT
ejif-2102	2	4	university	university	PROPN
ejif-2102	2	5	of	of	ADP
ejif-2102	2	6	turin	turin	PROPN
ejif-2102	2	7	,	,	PUNCT
ejif-2102	2	8	italy	italy	PROPN
ejif-2102	2	9	alberto.franco@unito.it	alberto.franco@unito.it	PROPN
ejif-2102	2	10	(	(	PUNCT
ejif-2102	2	11	*	*	PUNCT
ejif-2102	2	12	*	*	PUNCT
ejif-2102	2	13	)	)	PUNCT
ejif-2102	2	14	ughi	ughi	PROPN
ejif-2102	2	15	e	e	PROPN
ejif-2102	2	16	nunziante	nunziante	ADJ
ejif-2102	2	17	law	law	NOUN
ejif-2102	2	18	firm	firm	NOUN
ejif-2102	2	19	,	,	PUNCT
ejif-2102	2	20	italy	italy	PROPN
ejif-2102	2	21	–	–	PUNCT
ejif-2102	2	22	csallustio@unlaw.it	csallustio@unlaw.it	PROPN
ejif-2102	2	23	abstract	abstract	NOUN
ejif-2102	2	24	—	—	PUNCT
ejif-2102	2	25	this	this	DET
ejif-2102	2	26	article	article	NOUN
ejif-2102	2	27	is	be	AUX
ejif-2102	2	28	focused	focus	VERB
ejif-2102	2	29	on	on	ADP
ejif-2102	2	30	the	the	DET
ejif-2102	2	31	tax	tax	NOUN
ejif-2102	2	32	treatment	treatment	NOUN
ejif-2102	2	33	of	of	ADP
ejif-2102	2	34	sukuk	sukuk	NOUN
ejif-2102	2	35	,	,	PUNCT
ejif-2102	2	36	one	one	NUM
ejif-2102	2	37	of	of	ADP
ejif-2102	2	38	the	the	DET
ejif-2102	2	39	most	most	ADV
ejif-2102	2	40	important	important	ADJ
ejif-2102	2	41	financial	financial	ADJ
ejif-2102	2	42	instruments	instrument	NOUN
ejif-2102	2	43	compliant	compliant	ADJ
ejif-2102	2	44	with	with	ADP
ejif-2102	2	45	shariah	shariah	PROPN
ejif-2102	2	46	principles	principle	NOUN
ejif-2102	2	47	.	.	PUNCT
ejif-2102	3	1	in	in	ADP
ejif-2102	3	2	the	the	DET
ejif-2102	3	3	first	first	ADJ
ejif-2102	3	4	part	part	NOUN
ejif-2102	3	5	,	,	PUNCT
ejif-2102	3	6	the	the	DET
ejif-2102	3	7	authors	author	NOUN
ejif-2102	3	8	make	make	VERB
ejif-2102	3	9	a	a	DET
ejif-2102	3	10	brief	brief	ADJ
ejif-2102	3	11	analysis	analysis	NOUN
ejif-2102	3	12	of	of	ADP
ejif-2102	3	13	eu	eu	PROPN
ejif-2102	3	14	countries	country	NOUN
ejif-2102	3	15	that	that	PRON
ejif-2102	3	16	have	have	AUX
ejif-2102	3	17	adopted	adopt	VERB
ejif-2102	3	18	specific	specific	ADJ
ejif-2102	3	19	legislative	legislative	ADJ
ejif-2102	3	20	or	or	CCONJ
ejif-2102	3	21	regulatory	regulatory	ADJ
ejif-2102	3	22	measures	measure	NOUN
ejif-2102	3	23	to	to	PART
ejif-2102	3	24	solve	solve	VERB
ejif-2102	3	25	some	some	DET
ejif-2102	3	26	tax	tax	NOUN
ejif-2102	3	27	critical	critical	ADJ
ejif-2102	3	28	points	point	NOUN
ejif-2102	3	29	that	that	PRON
ejif-2102	3	30	usually	usually	ADV
ejif-2102	3	31	discourage	discourage	VERB
ejif-2102	3	32	the	the	DET
ejif-2102	3	33	use	use	NOUN
ejif-2102	3	34	of	of	ADP
ejif-2102	3	35	the	the	DET
ejif-2102	3	36	sukuk	sukuk	NOUN
ejif-2102	3	37	.	.	PUNCT
ejif-2102	4	1	in	in	ADP
ejif-2102	4	2	the	the	DET
ejif-2102	4	3	second	second	ADJ
ejif-2102	4	4	part	part	NOUN
ejif-2102	4	5	,	,	PUNCT
ejif-2102	4	6	these	these	DET
ejif-2102	4	7	financial	financial	ADJ
ejif-2102	4	8	instruments	instrument	NOUN
ejif-2102	4	9	are	be	AUX
ejif-2102	4	10	examined	examine	VERB
ejif-2102	4	11	from	from	ADP
ejif-2102	4	12	an	an	DET
ejif-2102	4	13	italian	italian	ADJ
ejif-2102	4	14	income	income	NOUN
ejif-2102	4	15	tax	tax	NOUN
ejif-2102	4	16	standpoint	standpoint	NOUN
ejif-2102	4	17	.	.	PUNCT
ejif-2102	5	1	the	the	DET
ejif-2102	5	2	analysis	analysis	NOUN
ejif-2102	5	3	is	be	AUX
ejif-2102	5	4	conducted	conduct	VERB
ejif-2102	5	5	not	not	PART
ejif-2102	5	6	only	only	ADV
ejif-2102	5	7	in	in	ADP
ejif-2102	5	8	light	light	NOUN
ejif-2102	5	9	of	of	ADP
ejif-2102	5	10	current	current	ADJ
ejif-2102	5	11	tax	tax	NOUN
ejif-2102	5	12	legislation	legislation	NOUN
ejif-2102	5	13	and	and	CCONJ
ejif-2102	5	14	praxis	praxis	NOUN
ejif-2102	5	15	but	but	CCONJ
ejif-2102	5	16	also	also	ADV
ejif-2102	5	17	with	with	ADP
ejif-2102	5	18	reference	reference	NOUN
ejif-2102	5	19	to	to	ADP
ejif-2102	5	20	possible	possible	ADJ
ejif-2102	5	21	future	future	ADJ
ejif-2102	5	22	developments	development	NOUN
ejif-2102	5	23	.	.	PUNCT
ejif-2102	6	1	in	in	ADP
ejif-2102	6	2	this	this	DET
ejif-2102	6	3	perspective	perspective	NOUN
ejif-2102	6	4	,	,	PUNCT
ejif-2102	6	5	the	the	DET
ejif-2102	6	6	authors	author	NOUN
ejif-2102	6	7	examine	examine	VERB
ejif-2102	6	8	some	some	DET
ejif-2102	6	9	critical	critical	ADJ
ejif-2102	6	10	issues	issue	NOUN
ejif-2102	6	11	such	such	ADJ
ejif-2102	6	12	as	as	ADP
ejif-2102	6	13	the	the	DET
ejif-2102	6	14	lack	lack	NOUN
ejif-2102	6	15	of	of	ADP
ejif-2102	6	16	guidelines	guideline	NOUN
ejif-2102	6	17	coming	come	VERB
ejif-2102	6	18	from	from	ADP
ejif-2102	6	19	the	the	DET
ejif-2102	6	20	italian	italian	ADJ
ejif-2102	6	21	tax	tax	NOUN
ejif-2102	6	22	authorities	authority	NOUN
ejif-2102	6	23	and	and	CCONJ
ejif-2102	6	24	the	the	DET
ejif-2102	6	25	uncertainties	uncertainty	NOUN
ejif-2102	6	26	on	on	ADP
ejif-2102	6	27	the	the	DET
ejif-2102	6	28	application	application	NOUN
ejif-2102	6	29	of	of	ADP
ejif-2102	6	30	the	the	DET
ejif-2102	6	31	italian	italian	ADJ
ejif-2102	6	32	general	general	ADJ
ejif-2102	6	33	anti	anti	ADJ
ejif-2102	6	34	avoidance	avoidance	NOUN
ejif-2102	6	35	rule	rule	NOUN
ejif-2102	6	36	.	.	PUNCT
ejif-2102	7	1	keywordssukuk	keywordssukuk	NOUN
ejif-2102	7	2	;	;	PUNCT
ejif-2102	7	3	taxation	taxation	NOUN
ejif-2102	7	4	;	;	PUNCT
ejif-2102	7	5	financial	financial	ADJ
ejif-2102	7	6	instruments	instrument	NOUN
ejif-2102	7	7	;	;	PUNCT
ejif-2102	7	8	italy	italy	PROPN
ejif-2102	7	9	i.	i.	PROPN
ejif-2102	7	10	introduction	introduction	NOUN
ejif-2102	7	11	among	among	ADP
ejif-2102	7	12	the	the	DET
ejif-2102	7	13	islamic	islamic	PROPN
ejif-2102	7	14	finance	finance	NOUN
ejif-2102	7	15	,	,	PUNCT
ejif-2102	7	16	sukuk	sukuk	NOUN
ejif-2102	7	17	undoubtedly	undoubtedly	ADV
ejif-2102	7	18	constitute	constitute	VERB
ejif-2102	7	19	the	the	DET
ejif-2102	7	20	“	"	PUNCT
ejif-2102	7	21	crown	crown	NOUN
ejif-2102	7	22	jewels	jewel	NOUN
ejif-2102	7	23	”	"	PUNCT
ejif-2102	7	24	,	,	PUNCT
ejif-2102	7	25	because	because	SCONJ
ejif-2102	7	26	such	such	ADJ
ejif-2102	7	27	instruments	instrument	NOUN
ejif-2102	7	28	create	create	VERB
ejif-2102	7	29	a	a	DET
ejif-2102	7	30	framework	framework	NOUN
ejif-2102	7	31	for	for	ADP
ejif-2102	7	32	participation	participation	NOUN
ejif-2102	7	33	of	of	ADP
ejif-2102	7	34	a	a	DET
ejif-2102	7	35	large	large	ADJ
ejif-2102	7	36	number	number	NOUN
ejif-2102	7	37	of	of	ADP
ejif-2102	7	38	people	people	NOUN
ejif-2102	7	39	in	in	ADP
ejif-2102	7	40	financing	financing	NOUN
ejif-2102	7	41	project	project	NOUN
ejif-2102	7	42	in	in	ADP
ejif-2102	7	43	public	public	ADJ
ejif-2102	7	44	and	and	CCONJ
ejif-2102	7	45	private	private	ADJ
ejif-2102	7	46	sectors	sector	NOUN
ejif-2102	7	47	according	accord	VERB
ejif-2102	7	48	to	to	ADP
ejif-2102	7	49	various	various	ADJ
ejif-2102	7	50	models	model	NOUN
ejif-2102	7	51	and	and	CCONJ
ejif-2102	7	52	structures	structure	NOUN
ejif-2102	7	53	[	[	X
ejif-2102	7	54	1	1	NUM
ejif-2102	7	55	]	]	PUNCT
ejif-2102	7	56	.	.	PUNCT
ejif-2102	8	1	in	in	ADP
ejif-2102	8	2	general	general	ADJ
ejif-2102	8	3	terms	term	NOUN
ejif-2102	8	4	,	,	PUNCT
ejif-2102	8	5	sukuk	sukuk	NOUN
ejif-2102	8	6	(	(	PUNCT
ejif-2102	8	7	which	which	PRON
ejif-2102	8	8	is	be	AUX
ejif-2102	8	9	the	the	DET
ejif-2102	8	10	plural	plural	ADJ
ejif-2102	8	11	form	form	NOUN
ejif-2102	8	12	of	of	ADP
ejif-2102	8	13	sakk	sakk	NOUN
ejif-2102	8	14	,	,	PUNCT
ejif-2102	8	15	certificate	certificate	NOUN
ejif-2102	8	16	)	)	PUNCT
ejif-2102	8	17	are	be	AUX
ejif-2102	8	18	islamic	islamic	ADJ
ejif-2102	8	19	financial	financial	ADJ
ejif-2102	8	20	certificates	certificate	NOUN
ejif-2102	8	21	that	that	PRON
ejif-2102	8	22	complies	comply	VERB
ejif-2102	8	23	with	with	ADP
ejif-2102	8	24	shariah	shariah	PROPN
ejif-2102	8	25	principles	principle	NOUN
ejif-2102	8	26	and	and	CCONJ
ejif-2102	8	27	laws	law	NOUN
ejif-2102	8	28	.	.	PUNCT
ejif-2102	9	1	investment	investment	NOUN
ejif-2102	9	2	sukuk	sukuk	NOUN
ejif-2102	9	3	,	,	PUNCT
ejif-2102	9	4	as	as	SCONJ
ejif-2102	9	5	defined	define	VERB
ejif-2102	9	6	by	by	ADP
ejif-2102	9	7	aaiofi	aaiofi	NOUN
ejif-2102	9	8	,	,	PUNCT
ejif-2102	9	9	are	be	AUX
ejif-2102	9	10	the	the	DET
ejif-2102	9	11	certificates	certificate	NOUN
ejif-2102	9	12	of	of	ADP
ejif-2102	9	13	equal	equal	ADJ
ejif-2102	9	14	value	value	NOUN
ejif-2102	9	15	representing	represent	VERB
ejif-2102	9	16	undivided	undivided	ADJ
ejif-2102	9	17	shares	share	NOUN
ejif-2102	9	18	in	in	ADP
ejif-2102	9	19	ownership	ownership	NOUN
ejif-2102	9	20	of	of	ADP
ejif-2102	9	21	tangible	tangible	ADJ
ejif-2102	9	22	assets	asset	NOUN
ejif-2102	9	23	,	,	PUNCT
ejif-2102	9	24	usufruct	usufruct	NOUN
ejif-2102	9	25	and	and	CCONJ
ejif-2102	9	26	services	service	NOUN
ejif-2102	9	27	or	or	CCONJ
ejif-2102	9	28	(	(	PUNCT
ejif-2102	9	29	in	in	ADP
ejif-2102	9	30	the	the	DET
ejif-2102	9	31	ownership	ownership	NOUN
ejif-2102	9	32	of	of	ADP
ejif-2102	9	33	)	)	PUNCT
ejif-2102	9	34	the	the	DET
ejif-2102	9	35	assets	asset	NOUN
ejif-2102	9	36	of	of	ADP
ejif-2102	9	37	particular	particular	ADJ
ejif-2102	9	38	projects	project	NOUN
ejif-2102	9	39	or	or	CCONJ
ejif-2102	9	40	special	special	ADJ
ejif-2102	9	41	investment	investment	NOUN
ejif-2102	9	42	activity	activity	NOUN
ejif-2102	9	43	.	.	PUNCT
ejif-2102	10	1	even	even	ADV
ejif-2102	10	2	if	if	SCONJ
ejif-2102	10	3	sukuk	sukuk	NOUN
ejif-2102	10	4	are	be	AUX
ejif-2102	10	5	often	often	ADV
ejif-2102	10	6	defined	define	VERB
ejif-2102	10	7	as	as	ADP
ejif-2102	10	8	“	"	PUNCT
ejif-2102	10	9	islamic	islamic	ADJ
ejif-2102	10	10	bonds	bond	NOUN
ejif-2102	10	11	”	"	PUNCT
ejif-2102	10	12	,	,	PUNCT
ejif-2102	10	13	it	it	PRON
ejif-2102	10	14	must	must	AUX
ejif-2102	10	15	be	be	AUX
ejif-2102	10	16	pointed	point	VERB
ejif-2102	10	17	out	out	ADP
ejif-2102	10	18	that	that	SCONJ
ejif-2102	10	19	their	their	PRON
ejif-2102	10	20	structure	structure	NOUN
ejif-2102	10	21	differs	differ	VERB
ejif-2102	10	22	from	from	ADP
ejif-2102	10	23	a	a	DET
ejif-2102	10	24	typical	typical	ADJ
ejif-2102	10	25	bond	bond	NOUN
ejif-2102	10	26	structure	structure	NOUN
ejif-2102	10	27	.	.	PUNCT
ejif-2102	11	1	in	in	ADP
ejif-2102	11	2	fact	fact	NOUN
ejif-2102	11	3	,	,	PUNCT
ejif-2102	11	4	the	the	DET
ejif-2102	11	5	definition	definition	NOUN
ejif-2102	11	6	above	above	ADV
ejif-2102	11	7	includes	include	VERB
ejif-2102	11	8	two	two	NUM
ejif-2102	11	9	important	important	ADJ
ejif-2102	11	10	points	point	NOUN
ejif-2102	11	11	:	:	PUNCT
ejif-2102	11	12	a	a	X
ejif-2102	11	13	)	)	PUNCT
ejif-2102	11	14	sukuk	sukuk	NOUN
ejif-2102	11	15	holders	holder	NOUN
ejif-2102	11	16	must	must	AUX
ejif-2102	11	17	have	have	VERB
ejif-2102	11	18	the	the	DET
ejif-2102	11	19	ownership	ownership	NOUN
ejif-2102	11	20	of	of	ADP
ejif-2102	11	21	the	the	DET
ejif-2102	11	22	asset	asset	NOUN
ejif-2102	11	23	of	of	ADP
ejif-2102	11	24	the	the	DET
ejif-2102	11	25	specific	specific	ADJ
ejif-2102	11	26	project	project	NOUN
ejif-2102	11	27	,	,	PUNCT
ejif-2102	11	28	and	and	CCONJ
ejif-2102	11	29	b	b	X
ejif-2102	11	30	)	)	PUNCT
ejif-2102	11	31	the	the	DET
ejif-2102	11	32	project	project	NOUN
ejif-2102	11	33	and	and	CCONJ
ejif-2102	11	34	the	the	DET
ejif-2102	11	35	sukuk	sukuk	ADJ
ejif-2102	11	36	issuance	issuance	NOUN
ejif-2102	11	37	procedure	procedure	NOUN
ejif-2102	11	38	must	must	AUX
ejif-2102	11	39	be	be	AUX
ejif-2102	11	40	consistent	consistent	ADJ
ejif-2102	11	41	with	with	ADP
ejif-2102	11	42	shariah	shariah	PROPN
ejif-2102	11	43	principles	principle	NOUN
ejif-2102	11	44	.	.	PUNCT
ejif-2102	12	1	furthermore	furthermore	ADV
ejif-2102	12	2	,	,	PUNCT
ejif-2102	12	3	in	in	ADP
ejif-2102	12	4	order	order	NOUN
ejif-2102	12	5	to	to	PART
ejif-2102	12	6	understand	understand	VERB
ejif-2102	12	7	the	the	DET
ejif-2102	12	8	basic	basic	ADJ
ejif-2102	12	9	functioning	functioning	NOUN
ejif-2102	12	10	of	of	ADP
ejif-2102	12	11	sukuk	sukuk	NOUN
ejif-2102	12	12	at	at	ADV
ejif-2102	12	13	least	least	ADV
ejif-2102	12	14	five	five	NUM
ejif-2102	12	15	shariah	shariah	PROPN
ejif-2102	12	16	principles	principle	NOUN
ejif-2102	12	17	must	must	AUX
ejif-2102	12	18	be	be	AUX
ejif-2102	12	19	taken	take	VERB
ejif-2102	12	20	into	into	ADP
ejif-2102	12	21	account	account	NOUN
ejif-2102	12	22	[	[	X
ejif-2102	12	23	2	2	NUM
ejif-2102	12	24	]	]	SYM
ejif-2102	12	25	:	:	PUNCT
ejif-2102	12	26	1	1	X
ejif-2102	12	27	.	.	X
ejif-2102	12	28	the	the	DET
ejif-2102	12	29	prohibition	prohibition	NOUN
ejif-2102	12	30	of	of	ADP
ejif-2102	12	31	riba	riba	PROPN
ejif-2102	12	32	interest	interest	NOUN
ejif-2102	12	33	,	,	PUNCT
ejif-2102	12	34	i.e.	i.e.	X
ejif-2102	12	35	any	any	DET
ejif-2102	12	36	added	add	VERB
ejif-2102	12	37	amount	amount	NOUN
ejif-2102	12	38	paid	pay	VERB
ejif-2102	12	39	,	,	PUNCT
ejif-2102	12	40	as	as	ADP
ejif-2102	12	41	cost	cost	NOUN
ejif-2102	12	42	of	of	ADP
ejif-2102	12	43	borrowing	borrowing	NOUN
ejif-2102	12	44	,	,	PUNCT
ejif-2102	12	45	by	by	ADP
ejif-2102	12	46	the	the	DET
ejif-2102	12	47	borrower	borrower	NOUN
ejif-2102	12	48	to	to	ADP
ejif-2102	12	49	the	the	DET
ejif-2102	12	50	lender	lender	NOUN
ejif-2102	12	51	more	more	ADJ
ejif-2102	12	52	than	than	ADP
ejif-2102	12	53	the	the	DET
ejif-2102	12	54	principal	principal	ADJ
ejif-2102	12	55	amount	amount	NOUN
ejif-2102	12	56	.	.	PUNCT
ejif-2102	13	1	this	this	DET
ejif-2102	13	2	principle	principle	NOUN
ejif-2102	13	3	implies	imply	VERB
ejif-2102	13	4	that	that	SCONJ
ejif-2102	13	5	a	a	DET
ejif-2102	13	6	sukuk	sukuk	NOUN
ejif-2102	13	7	can	can	AUX
ejif-2102	13	8	not	not	PART
ejif-2102	13	9	have	have	VERB
ejif-2102	13	10	the	the	DET
ejif-2102	13	11	“	"	PUNCT
ejif-2102	13	12	typical	typical	ADJ
ejif-2102	13	13	”	"	PUNCT
ejif-2102	13	14	bond	bond	NOUN
ejif-2102	13	15	structure	structure	NOUN
ejif-2102	13	16	,	,	PUNCT
ejif-2102	13	17	because	because	SCONJ
ejif-2102	13	18	of	of	ADP
ejif-2102	13	19	the	the	DET
ejif-2102	13	20	prohibition	prohibition	NOUN
ejif-2102	13	21	of	of	ADP
ejif-2102	13	22	interest	interest	NOUN
ejif-2102	13	23	repayments	repayment	NOUN
ejif-2102	13	24	to	to	ADP
ejif-2102	13	25	the	the	DET
ejif-2102	13	26	lender	lender	NOUN
ejif-2102	13	27	;	;	PUNCT
ejif-2102	13	28	in	in	ADP
ejif-2102	13	29	fact	fact	NOUN
ejif-2102	13	30	,	,	PUNCT
ejif-2102	13	31	according	accord	VERB
ejif-2102	13	32	to	to	ADP
ejif-2102	13	33	shariah	shariah	PROPN
ejif-2102	13	34	,	,	PUNCT
ejif-2102	13	35	money	money	NOUN
ejif-2102	13	36	is	be	AUX
ejif-2102	13	37	just	just	ADV
ejif-2102	13	38	a	a	DET
ejif-2102	13	39	mean	mean	NOUN
ejif-2102	13	40	of	of	ADP
ejif-2102	13	41	exchange	exchange	NOUN
ejif-2102	13	42	and	and	CCONJ
ejif-2102	13	43	has	have	VERB
ejif-2102	13	44	no	no	DET
ejif-2102	13	45	intrinsic	intrinsic	ADJ
ejif-2102	13	46	value	value	NOUN
ejif-2102	13	47	,	,	PUNCT
ejif-2102	13	48	so	so	CCONJ
ejif-2102	13	49	an	an	DET
ejif-2102	13	50	individual	individual	NOUN
ejif-2102	13	51	or	or	CCONJ
ejif-2102	13	52	an	an	DET
ejif-2102	13	53	institution	institution	NOUN
ejif-2102	13	54	should	should	AUX
ejif-2102	13	55	not	not	PART
ejif-2102	13	56	be	be	AUX
ejif-2102	13	57	able	able	ADJ
ejif-2102	13	58	to	to	PART
ejif-2102	13	59	generate	generate	VERB
ejif-2102	13	60	income	income	NOUN
ejif-2102	13	61	from	from	ADP
ejif-2102	13	62	money	money	NOUN
ejif-2102	13	63	;	;	PUNCT
ejif-2102	14	1	2	2	X
ejif-2102	14	2	.	.	X
ejif-2102	14	3	the	the	DET
ejif-2102	14	4	prohibition	prohibition	NOUN
ejif-2102	14	5	of	of	ADP
ejif-2102	14	6	gharar	gharar	NOUN
ejif-2102	14	7	,	,	PUNCT
ejif-2102	14	8	i.e.	i.e.	X
ejif-2102	14	9	uncertainty	uncertainty	NOUN
ejif-2102	14	10	or	or	CCONJ
ejif-2102	14	11	speculation	speculation	NOUN
ejif-2102	14	12	.	.	PUNCT
ejif-2102	15	1	the	the	DET
ejif-2102	15	2	trading	trading	NOUN
ejif-2102	15	3	under	under	ADP
ejif-2102	15	4	uncertainty	uncertainty	NOUN
ejif-2102	15	5	in	in	ADP
ejif-2102	15	6	financial	financial	ADJ
ejif-2102	15	7	transactions	transaction	NOUN
ejif-2102	15	8	is	be	AUX
ejif-2102	15	9	not	not	PART
ejif-2102	15	10	allowed	allow	VERB
ejif-2102	15	11	,	,	PUNCT
ejif-2102	15	12	but	but	CCONJ
ejif-2102	15	13	risk	risk	NOUN
ejif-2102	15	14	-	-	PUNCT
ejif-2102	15	15	taking	taking	NOUN
ejif-2102	15	16	is	be	AUX
ejif-2102	15	17	allowed	allow	VERB
ejif-2102	15	18	when	when	SCONJ
ejif-2102	15	19	all	all	DET
ejif-2102	15	20	terms	term	NOUN
ejif-2102	15	21	and	and	CCONJ
ejif-2102	15	22	conditions	condition	NOUN
ejif-2102	15	23	are	be	AUX
ejif-2102	15	24	clearly	clearly	ADV
ejif-2102	15	25	stipulated	stipulate	VERB
ejif-2102	15	26	and	and	CCONJ
ejif-2102	15	27	known	know	VERB
ejif-2102	15	28	to	to	ADP
ejif-2102	15	29	all	all	DET
ejif-2102	15	30	parties	party	NOUN
ejif-2102	15	31	;	;	PUNCT
ejif-2102	16	1	3	3	X
ejif-2102	16	2	.	.	X
ejif-2102	17	1	the	the	DET
ejif-2102	17	2	use	use	NOUN
ejif-2102	17	3	of	of	ADP
ejif-2102	17	4	asset	asset	NOUN
ejif-2102	17	5	-	-	PUNCT
ejif-2102	17	6	backing	backing	NOUN
ejif-2102	17	7	,	,	PUNCT
ejif-2102	17	8	i.e.	i.e.	X
ejif-2102	17	9	each	each	DET
ejif-2102	17	10	financial	financial	ADJ
ejif-2102	17	11	transaction	transaction	NOUN
ejif-2102	17	12	must	must	AUX
ejif-2102	17	13	relate	relate	VERB
ejif-2102	17	14	to	to	ADP
ejif-2102	17	15	a	a	DET
ejif-2102	17	16	tangible	tangible	ADJ
ejif-2102	17	17	and/or	and/or	CCONJ
ejif-2102	17	18	identifiable	identifiable	ADJ
ejif-2102	17	19	underlying	underlying	ADJ
ejif-2102	17	20	asset	asset	NOUN
ejif-2102	17	21	,	,	PUNCT
ejif-2102	17	22	ensuring	ensure	VERB
ejif-2102	17	23	that	that	SCONJ
ejif-2102	17	24	islamic	islamic	ADJ
ejif-2102	17	25	banks	bank	NOUN
ejif-2102	17	26	remain	remain	VERB
ejif-2102	17	27	connected	connected	ADJ
ejif-2102	17	28	to	to	ADP
ejif-2102	17	29	the	the	DET
ejif-2102	17	30	real	real	ADJ
ejif-2102	17	31	economy	economy	NOUN
ejif-2102	17	32	.	.	PUNCT
ejif-2102	18	1	in	in	ADP
ejif-2102	18	2	this	this	DET
ejif-2102	18	3	perspective	perspective	NOUN
ejif-2102	18	4	,	,	PUNCT
ejif-2102	18	5	sukuk	sukuk	NOUN
ejif-2102	18	6	can	can	AUX
ejif-2102	18	7	be	be	AUX
ejif-2102	18	8	divided	divide	VERB
ejif-2102	18	9	in	in	ADP
ejif-2102	18	10	two	two	NUM
ejif-2102	18	11	main	main	ADJ
ejif-2102	18	12	categories	category	NOUN
ejif-2102	18	13	:	:	PUNCT
ejif-2102	18	14	asset	asset	NOUN
ejif-2102	18	15	-	-	PUNCT
ejif-2102	18	16	based	base	VERB
ejif-2102	18	17	sukuk	sukuk	NOUN
ejif-2102	18	18	and	and	CCONJ
ejif-2102	18	19	debt	debt	NOUN
ejif-2102	18	20	-	-	PUNCT
ejif-2102	18	21	based	base	VERB
ejif-2102	18	22	sukuk	sukuk	NOUN
ejif-2102	18	23	.	.	PUNCT
ejif-2102	19	1	only	only	ADV
ejif-2102	19	2	the	the	DET
ejif-2102	19	3	former	former	ADJ
ejif-2102	19	4	can	can	AUX
ejif-2102	19	5	be	be	AUX
ejif-2102	19	6	tradable	tradable	ADJ
ejif-2102	19	7	,	,	PUNCT
ejif-2102	19	8	while	while	SCONJ
ejif-2102	19	9	the	the	DET
ejif-2102	19	10	latter	latter	ADJ
ejif-2102	19	11	are	be	AUX
ejif-2102	19	12	not	not	PART
ejif-2102	19	13	tradable	tradable	ADJ
ejif-2102	19	14	(	(	PUNCT
ejif-2102	19	15	except	except	SCONJ
ejif-2102	19	16	on	on	ADP
ejif-2102	19	17	par	par	NOUN
ejif-2102	19	18	value	value	NOUN
ejif-2102	19	19	,	,	PUNCT
ejif-2102	19	20	with	with	ADP
ejif-2102	19	21	no	no	DET
ejif-2102	19	22	profit	profit	NOUN
ejif-2102	19	23	for	for	ADP
ejif-2102	19	24	the	the	DET
ejif-2102	19	25	seller	seller	NOUN
ejif-2102	19	26	)	)	PUNCT
ejif-2102	19	27	;	;	PUNCT
ejif-2102	20	1	4	4	X
ejif-2102	20	2	.	.	X
ejif-2102	20	3	the	the	DET
ejif-2102	20	4	prohibition	prohibition	NOUN
ejif-2102	20	5	of	of	ADP
ejif-2102	20	6	haram	haram	PROPN
ejif-2102	20	7	investments	investment	NOUN
ejif-2102	20	8	,	,	PUNCT
ejif-2102	20	9	i.e.	i.e.	X
ejif-2102	20	10	any	any	DET
ejif-2102	20	11	transaction	transaction	NOUN
ejif-2102	20	12	that	that	PRON
ejif-2102	20	13	involve	involve	VERB
ejif-2102	20	14	alcohol	alcohol	NOUN
ejif-2102	20	15	,	,	PUNCT
ejif-2102	20	16	pork	pork	NOUN
ejif-2102	20	17	,	,	PUNCT
ejif-2102	20	18	prohibited	prohibit	VERB
ejif-2102	20	19	drugs	drug	NOUN
ejif-2102	20	20	,	,	PUNCT
ejif-2102	20	21	and	and	CCONJ
ejif-2102	20	22	pornography	pornography	NOUN
ejif-2102	20	23	;	;	PUNCT
ejif-2102	20	24	5	5	X
ejif-2102	20	25	.	.	X
ejif-2102	21	1	the	the	DET
ejif-2102	21	2	prohibition	prohibition	NOUN
ejif-2102	21	3	of	of	ADP
ejif-2102	21	4	maysir	maysir	NOUN
ejif-2102	21	5	,	,	PUNCT
ejif-2102	21	6	i.e.	i.e.	X
ejif-2102	21	7	all	all	DET
ejif-2102	21	8	transactions	transaction	NOUN
ejif-2102	21	9	that	that	PRON
ejif-2102	21	10	have	have	VERB
ejif-2102	21	11	the	the	DET
ejif-2102	21	12	element	element	NOUN
ejif-2102	21	13	of	of	ADP
ejif-2102	21	14	gambling	gambling	NOUN
ejif-2102	21	15	and	and	CCONJ
ejif-2102	21	16	are	be	AUX
ejif-2102	21	17	based	base	VERB
ejif-2102	21	18	merely	merely	ADV
ejif-2102	21	19	on	on	ADP
ejif-2102	21	20	chance	chance	NOUN
ejif-2102	21	21	are	be	AUX
ejif-2102	21	22	not	not	PART
ejif-2102	21	23	allowed	allow	VERB
ejif-2102	21	24	.	.	PUNCT
ejif-2102	22	1	according	accord	VERB
ejif-2102	22	2	to	to	ADP
ejif-2102	22	3	recent	recent	ADJ
ejif-2102	22	4	information	information	NOUN
ejif-2102	22	5	,	,	PUNCT
ejif-2102	22	6	italy	italy	PROPN
ejif-2102	22	7	would	would	AUX
ejif-2102	22	8	soon	soon	ADV
ejif-2102	22	9	enter	enter	VERB
ejif-2102	22	10	in	in	ADP
ejif-2102	22	11	the	the	DET
ejif-2102	22	12	islamic	islamic	ADJ
ejif-2102	22	13	finance	finance	NOUN
ejif-2102	22	14	(	(	PUNCT
ejif-2102	22	15	if	if	SCONJ
ejif-2102	22	16	)	)	PUNCT
ejif-2102	22	17	market	market	NOUN
ejif-2102	22	18	,	,	PUNCT
ejif-2102	22	19	and	and	CCONJ
ejif-2102	22	20	the	the	DET
ejif-2102	22	21	italian	italian	ADJ
ejif-2102	22	22	parliament	parliament	NOUN
ejif-2102	22	23	is	be	AUX
ejif-2102	22	24	going	go	VERB
ejif-2102	22	25	to	to	PART
ejif-2102	22	26	discuss	discuss	VERB
ejif-2102	22	27	a	a	DET
ejif-2102	22	28	proposed	propose	VERB
ejif-2102	22	29	legislation	legislation	NOUN
ejif-2102	22	30	on	on	ADP
ejif-2102	22	31	sukuk	sukuk	NOUN
ejif-2102	22	32	that	that	PRON
ejif-2102	22	33	might	might	AUX
ejif-2102	22	34	allow	allow	VERB
ejif-2102	22	35	a	a	DET
ejif-2102	22	36	significant	significant	ADJ
ejif-2102	22	37	development	development	NOUN
ejif-2102	22	38	in	in	ADP
ejif-2102	22	39	the	the	DET
ejif-2102	22	40	use	use	NOUN
ejif-2102	22	41	of	of	ADP
ejif-2102	22	42	such	such	ADJ
ejif-2102	22	43	instruments	instrument	NOUN
ejif-2102	22	44	,	,	PUNCT
ejif-2102	22	45	which	which	PRON
ejif-2102	22	46	at	at	ADP
ejif-2102	22	47	the	the	DET
ejif-2102	22	48	moment	moment	NOUN
ejif-2102	22	49	are	be	AUX
ejif-2102	22	50	limited	limit	VERB
ejif-2102	22	51	by	by	ADP
ejif-2102	22	52	the	the	DET
ejif-2102	22	53	financial	financial	ADJ
ejif-2102	22	54	legislation	legislation	NOUN
ejif-2102	22	55	(	(	PUNCT
ejif-2102	22	56	and	and	CCONJ
ejif-2102	22	57	by	by	ADP
ejif-2102	22	58	some	some	DET
ejif-2102	22	59	tax	tax	NOUN
ejif-2102	22	60	issues	issue	NOUN
ejif-2102	22	61	,	,	PUNCT
ejif-2102	22	62	as	as	SCONJ
ejif-2102	22	63	described	describe	VERB
ejif-2102	22	64	below	below	ADV
ejif-2102	22	65	)	)	PUNCT
ejif-2102	23	1	[	[	X
ejif-2102	23	2	3	3	NUM
ejif-2102	23	3	]	]	PUNCT
ejif-2102	23	4	.	.	PUNCT
ejif-2102	24	1	as	as	ADP
ejif-2102	24	2	a	a	DET
ejif-2102	24	3	consequence	consequence	NOUN
ejif-2102	24	4	,	,	PUNCT
ejif-2102	24	5	it	it	PRON
ejif-2102	24	6	is	be	AUX
ejif-2102	24	7	particularly	particularly	ADV
ejif-2102	24	8	important	important	ADJ
ejif-2102	24	9	to	to	PART
ejif-2102	24	10	examine	examine	VERB
ejif-2102	24	11	the	the	DET
ejif-2102	24	12	italian	italian	ADJ
ejif-2102	24	13	tax	tax	NOUN
ejif-2102	24	14	framework	framework	NOUN
ejif-2102	24	15	potentially	potentially	ADV
ejif-2102	24	16	applicable	applicable	ADJ
ejif-2102	24	17	to	to	PART
ejif-2102	24	18	sukuk	sukuk	VERB
ejif-2102	24	19	,	,	PUNCT
ejif-2102	24	20	also	also	ADV
ejif-2102	24	21	in	in	ADP
ejif-2102	24	22	connection	connection	NOUN
ejif-2102	24	23	with	with	ADP
ejif-2102	24	24	the	the	DET
ejif-2102	24	25	systems	system	NOUN
ejif-2102	24	26	of	of	ADP
ejif-2102	24	27	some	some	DET
ejif-2102	24	28	eu	eu	PROPN
ejif-2102	24	29	member	member	PROPN
ejif-2102	24	30	states	state	NOUN
ejif-2102	24	31	which	which	PRON
ejif-2102	24	32	have	have	AUX
ejif-2102	24	33	already	already	ADV
ejif-2102	24	34	implemented	implement	VERB
ejif-2102	24	35	guidelines	guideline	NOUN
ejif-2102	24	36	or	or	CCONJ
ejif-2102	24	37	rules	rule	NOUN
ejif-2102	24	38	concerning	concern	VERB
ejif-2102	24	39	such	such	ADJ
ejif-2102	24	40	instruments	instrument	NOUN
ejif-2102	24	41	.	.	PUNCT
ejif-2102	25	1	in	in	ADP
ejif-2102	25	2	the	the	DET
ejif-2102	25	3	following	follow	VERB
ejif-2102	25	4	paragraphs	paragraph	NOUN
ejif-2102	25	5	the	the	DET
ejif-2102	25	6	aforementioned	aforementioned	ADJ
ejif-2102	25	7	aspects	aspect	NOUN
ejif-2102	25	8	are	be	AUX
ejif-2102	25	9	be	be	AUX
ejif-2102	25	10	examined	examine	VERB
ejif-2102	25	11	,	,	PUNCT
ejif-2102	25	12	firstly	firstly	ADV
ejif-2102	25	13	with	with	ADP
ejif-2102	25	14	a	a	DET
ejif-2102	25	15	brief	brief	ADJ
ejif-2102	25	16	analysis	analysis	NOUN
ejif-2102	25	17	of	of	ADP
ejif-2102	25	18	eu	eu	PROPN
ejif-2102	25	19	countries	country	NOUN
ejif-2102	25	20	that	that	SCONJ
ejif-2102	25	21	dr	dr	PROPN
ejif-2102	25	22	.	.	PROPN
ejif-2102	25	23	alberto	alberto	PROPN
ejif-2102	25	24	franco	franco	PROPN
ejif-2102	25	25	*	*	PROPN
ejif-2102	25	26	and	and	CCONJ
ejif-2102	25	27	dr	dr	PROPN
ejif-2102	25	28	.	.	PROPN
ejif-2102	25	29	carlo	carlo	PROPN
ejif-2102	25	30	sallustio	sallustio	PROPN
ejif-2102	25	31	*	*	PROPN
ejif-2102	26	1	*	*	PUNCT
ejif-2102	27	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2102	27	2	issn	issn	VERB
ejif-2102	27	3	2421	2421	NUM
ejif-2102	27	4	-	-	SYM
ejif-2102	27	5	2172	2172	NUM
ejif-2102	27	6	1	1	NUM
ejif-2102	27	7	ejif	ejif	NOUN
ejif-2102	27	8	–	–	PUNCT
ejif-2102	27	9	european	european	PROPN
ejif-2102	27	10	journal	journal	PROPN
ejif-2102	27	11	of	of	ADP
ejif-2102	27	12	islamic	islamic	PROPN
ejif-2102	27	13	finance	finance	PROPN
ejif-2102	27	14	special	special	ADJ
ejif-2102	27	15	issue	issue	NOUN
ejif-2102	27	16	:	:	PUNCT
ejif-2102	27	17	islamic	islamic	ADJ
ejif-2102	27	18	banking	banking	PROPN
ejif-2102	27	19	&	&	CCONJ
ejif-2102	27	20	finance	finance	PROPN
ejif-2102	27	21	no7	no7	NOUN
ejif-2102	27	22	,	,	PUNCT
ejif-2102	27	23	july	july	PROPN
ejif-2102	27	24	(	(	PUNCT
ejif-2102	27	25	2017	2017	NUM
ejif-2102	27	26	)	)	PUNCT
ejif-2102	27	27	have	have	AUX
ejif-2102	27	28	been	be	AUX
ejif-2102	27	29	adopted	adopt	VERB
ejif-2102	27	30	specific	specific	ADJ
ejif-2102	27	31	actions	action	NOUN
ejif-2102	27	32	(	(	PUNCT
ejif-2102	27	33	legislative	legislative	ADJ
ejif-2102	27	34	or	or	CCONJ
ejif-2102	27	35	regulatory	regulatory	ADJ
ejif-2102	27	36	)	)	PUNCT
ejif-2102	27	37	in	in	ADP
ejif-2102	27	38	order	order	NOUN
ejif-2102	27	39	to	to	PART
ejif-2102	27	40	set	set	VERB
ejif-2102	27	41	out	out	ADP
ejif-2102	27	42	a	a	DET
ejif-2102	27	43	general	general	ADJ
ejif-2102	27	44	perspective	perspective	NOUN
ejif-2102	27	45	for	for	ADP
ejif-2102	27	46	the	the	DET
ejif-2102	27	47	taxation	taxation	NOUN
ejif-2102	27	48	of	of	ADP
ejif-2102	27	49	sukuk	sukuk	NOUN
ejif-2102	27	50	,	,	PUNCT
ejif-2102	27	51	then	then	ADV
ejif-2102	27	52	particular	particular	ADJ
ejif-2102	27	53	attention	attention	NOUN
ejif-2102	27	54	is	be	AUX
ejif-2102	27	55	paid	pay	VERB
ejif-2102	27	56	to	to	ADP
ejif-2102	27	57	the	the	DET
ejif-2102	27	58	italian	italian	ADJ
ejif-2102	27	59	situation	situation	NOUN
ejif-2102	27	60	,	,	PUNCT
ejif-2102	27	61	also	also	ADV
ejif-2102	27	62	with	with	ADP
ejif-2102	27	63	reference	reference	NOUN
ejif-2102	27	64	to	to	ADP
ejif-2102	27	65	possible	possible	ADJ
ejif-2102	27	66	future	future	ADJ
ejif-2102	27	67	development1	development1	PROPN
ejif-2102	27	68	.	.	PUNCT
ejif-2102	28	1	ii	ii	PROPN
ejif-2102	28	2	.	.	PUNCT
ejif-2102	29	1	taxation	taxation	NOUN
ejif-2102	29	2	of	of	ADP
ejif-2102	29	3	sukuk	sukuk	NOUN
ejif-2102	29	4	among	among	ADP
ejif-2102	29	5	the	the	DET
ejif-2102	29	6	eu	eu	PROPN
ejif-2102	29	7	:	:	PUNCT
ejif-2102	29	8	a	a	DET
ejif-2102	29	9	“	"	PUNCT
ejif-2102	29	10	conditioned	condition	VERB
ejif-2102	29	11	”	"	PUNCT
ejif-2102	29	12	substantial	substantial	ADJ
ejif-2102	29	13	approach	approach	NOUN
ejif-2102	29	14	from	from	ADP
ejif-2102	29	15	a	a	DET
ejif-2102	29	16	tax	tax	NOUN
ejif-2102	29	17	standpoint	standpoint	NOUN
ejif-2102	29	18	,	,	PUNCT
ejif-2102	29	19	the	the	DET
ejif-2102	29	20	analysis	analysis	NOUN
ejif-2102	29	21	of	of	ADP
ejif-2102	29	22	the	the	DET
ejif-2102	29	23	sukuk	sukuk	ADJ
ejif-2102	29	24	treatment	treatment	NOUN
ejif-2102	29	25	mainly	mainly	ADV
ejif-2102	29	26	concern	concern	VERB
ejif-2102	29	27	two	two	NUM
ejif-2102	29	28	aspects	aspect	NOUN
ejif-2102	29	29	:	:	PUNCT
ejif-2102	29	30	a	a	X
ejif-2102	29	31	)	)	PUNCT
ejif-2102	29	32	the	the	DET
ejif-2102	29	33	taxation	taxation	NOUN
ejif-2102	29	34	of	of	ADP
ejif-2102	29	35	the	the	DET
ejif-2102	29	36	sukuk	sukuk	ADJ
ejif-2102	29	37	remuneration	remuneration	NOUN
ejif-2102	29	38	in	in	ADP
ejif-2102	29	39	the	the	DET
ejif-2102	29	40	hands	hand	NOUN
ejif-2102	29	41	of	of	ADP
ejif-2102	29	42	the	the	DET
ejif-2102	29	43	holder	holder	NOUN
ejif-2102	29	44	,	,	PUNCT
ejif-2102	29	45	and	and	CCONJ
ejif-2102	29	46	b	b	X
ejif-2102	29	47	)	)	PUNCT
ejif-2102	29	48	the	the	DET
ejif-2102	29	49	deductibility	deductibility	NOUN
ejif-2102	29	50	of	of	ADP
ejif-2102	29	51	the	the	DET
ejif-2102	29	52	sukuk	sukuk	ADJ
ejif-2102	29	53	remuneration	remuneration	NOUN
ejif-2102	29	54	paid	pay	VERB
ejif-2102	29	55	by	by	ADP
ejif-2102	29	56	the	the	DET
ejif-2102	29	57	sukuk	sukuk	NOUN
ejif-2102	29	58	issuer	issuer	NOUN
ejif-2102	29	59	.	.	PUNCT
ejif-2102	30	1	in	in	ADP
ejif-2102	30	2	fact	fact	NOUN
ejif-2102	30	3	,	,	PUNCT
ejif-2102	30	4	from	from	ADP
ejif-2102	30	5	a	a	DET
ejif-2102	30	6	tax	tax	NOUN
ejif-2102	30	7	perspective	perspective	NOUN
ejif-2102	30	8	,	,	PUNCT
ejif-2102	30	9	the	the	DET
ejif-2102	30	10	treatment	treatment	NOUN
ejif-2102	30	11	of	of	ADP
ejif-2102	30	12	interest	interest	NOUN
ejif-2102	30	13	and	and	CCONJ
ejif-2102	30	14	dividends	dividend	NOUN
ejif-2102	30	15	is	be	AUX
ejif-2102	30	16	very	very	ADV
ejif-2102	30	17	different	different	ADJ
ejif-2102	30	18	,	,	PUNCT
ejif-2102	30	19	due	due	ADP
ejif-2102	30	20	to	to	ADP
ejif-2102	30	21	the	the	DET
ejif-2102	30	22	fact	fact	NOUN
ejif-2102	30	23	that	that	SCONJ
ejif-2102	30	24	,	,	PUNCT
ejif-2102	30	25	in	in	ADP
ejif-2102	30	26	general	general	ADJ
ejif-2102	30	27	terms	term	NOUN
ejif-2102	30	28	,	,	PUNCT
ejif-2102	30	29	the	the	DET
ejif-2102	30	30	former	former	ADJ
ejif-2102	30	31	are	be	AUX
ejif-2102	30	32	deductible	deductible	ADJ
ejif-2102	30	33	from	from	ADP
ejif-2102	30	34	the	the	DET
ejif-2102	30	35	taxable	taxable	ADJ
ejif-2102	30	36	income	income	NOUN
ejif-2102	30	37	of	of	ADP
ejif-2102	30	38	the	the	DET
ejif-2102	30	39	payer	payer	NOUN
ejif-2102	30	40	and	and	CCONJ
ejif-2102	30	41	taxed	tax	VERB
ejif-2102	30	42	in	in	ADP
ejif-2102	30	43	the	the	DET
ejif-2102	30	44	hands	hand	NOUN
ejif-2102	30	45	of	of	ADP
ejif-2102	30	46	the	the	DET
ejif-2102	30	47	recipient	recipient	NOUN
ejif-2102	30	48	,	,	PUNCT
ejif-2102	30	49	while	while	SCONJ
ejif-2102	30	50	the	the	DET
ejif-2102	30	51	latter	latter	ADJ
ejif-2102	30	52	are	be	AUX
ejif-2102	30	53	not	not	PART
ejif-2102	30	54	deductible	deductible	ADJ
ejif-2102	30	55	for	for	ADP
ejif-2102	30	56	the	the	DET
ejif-2102	30	57	payer	payer	NOUN
ejif-2102	30	58	and	and	CCONJ
ejif-2102	30	59	they	they	PRON
ejif-2102	30	60	are	be	AUX
ejif-2102	30	61	taxed	tax	VERB
ejif-2102	30	62	(	(	PUNCT
ejif-2102	30	63	even	even	ADV
ejif-2102	30	64	if	if	SCONJ
ejif-2102	30	65	with	with	ADP
ejif-2102	30	66	particular	particular	ADJ
ejif-2102	30	67	mechanisms	mechanism	NOUN
ejif-2102	30	68	in	in	ADP
ejif-2102	30	69	order	order	NOUN
ejif-2102	30	70	to	to	PART
ejif-2102	30	71	avoid	avoid	VERB
ejif-2102	30	72	double	double	ADJ
ejif-2102	30	73	economic	economic	ADJ
ejif-2102	30	74	taxation	taxation	NOUN
ejif-2102	30	75	,	,	PUNCT
ejif-2102	30	76	such	such	ADJ
ejif-2102	30	77	as	as	ADP
ejif-2102	30	78	total	total	ADJ
ejif-2102	30	79	or	or	CCONJ
ejif-2102	30	80	partial	partial	ADJ
ejif-2102	30	81	exemption	exemption	NOUN
ejif-2102	30	82	)	)	PUNCT
ejif-2102	30	83	in	in	ADP
ejif-2102	30	84	the	the	DET
ejif-2102	30	85	hands	hand	NOUN
ejif-2102	30	86	of	of	ADP
ejif-2102	30	87	the	the	DET
ejif-2102	30	88	recipient	recipient	NOUN
ejif-2102	30	89	.	.	PUNCT
ejif-2102	31	1	nevertheless	nevertheless	ADV
ejif-2102	31	2	,	,	PUNCT
ejif-2102	31	3	for	for	ADP
ejif-2102	31	4	some	some	DET
ejif-2102	31	5	hybrid	hybrid	ADJ
ejif-2102	31	6	financial	financial	ADJ
ejif-2102	31	7	instruments	instrument	NOUN
ejif-2102	31	8	there	there	PRON
ejif-2102	31	9	is	be	VERB
ejif-2102	31	10	also	also	ADV
ejif-2102	31	11	a	a	DET
ejif-2102	31	12	mismatching	mismatching	ADJ
ejif-2102	31	13	problem	problem	NOUN
ejif-2102	31	14	.	.	PUNCT
ejif-2102	32	1	in	in	ADP
ejif-2102	32	2	fact	fact	NOUN
ejif-2102	32	3	,	,	PUNCT
ejif-2102	32	4	in	in	ADP
ejif-2102	32	5	case	case	NOUN
ejif-2102	32	6	an	an	DET
ejif-2102	32	7	instrument	instrument	NOUN
ejif-2102	32	8	is	be	AUX
ejif-2102	32	9	considered	consider	VERB
ejif-2102	32	10	by	by	ADP
ejif-2102	32	11	the	the	DET
ejif-2102	32	12	legislation	legislation	NOUN
ejif-2102	32	13	as	as	ADP
ejif-2102	32	14	a	a	DET
ejif-2102	32	15	share	share	NOUN
ejif-2102	32	16	for	for	ADP
ejif-2102	32	17	the	the	DET
ejif-2102	32	18	issuer	issuer	NOUN
ejif-2102	32	19	and	and	CCONJ
ejif-2102	32	20	as	as	ADP
ejif-2102	32	21	an	an	DET
ejif-2102	32	22	obligation	obligation	NOUN
ejif-2102	32	23	by	by	ADP
ejif-2102	32	24	the	the	DET
ejif-2102	32	25	holder	holder	NOUN
ejif-2102	32	26	,	,	PUNCT
ejif-2102	32	27	it	it	PRON
ejif-2102	32	28	is	be	AUX
ejif-2102	32	29	possible	possible	ADJ
ejif-2102	32	30	that	that	SCONJ
ejif-2102	32	31	the	the	DET
ejif-2102	32	32	remuneration	remuneration	NOUN
ejif-2102	32	33	would	would	AUX
ejif-2102	32	34	be	be	AUX
ejif-2102	32	35	non	non	ADJ
ejif-2102	32	36	-	-	ADJ
ejif-2102	32	37	deductible	deductible	ADJ
ejif-2102	32	38	(	(	PUNCT
ejif-2102	32	39	as	as	SCONJ
ejif-2102	32	40	it	it	PRON
ejif-2102	32	41	is	be	AUX
ejif-2102	32	42	considered	consider	VERB
ejif-2102	32	43	similar	similar	ADJ
ejif-2102	32	44	to	to	ADP
ejif-2102	32	45	a	a	DET
ejif-2102	32	46	dividend	dividend	NOUN
ejif-2102	32	47	)	)	PUNCT
ejif-2102	32	48	for	for	ADP
ejif-2102	32	49	the	the	DET
ejif-2102	32	50	former	former	ADJ
ejif-2102	32	51	and	and	CCONJ
ejif-2102	32	52	taxed	tax	VERB
ejif-2102	32	53	as	as	ADP
ejif-2102	32	54	an	an	DET
ejif-2102	32	55	interest	interest	NOUN
ejif-2102	32	56	from	from	ADP
ejif-2102	32	57	the	the	DET
ejif-2102	32	58	latter	latter	ADJ
ejif-2102	32	59	.	.	PUNCT
ejif-2102	33	1	on	on	ADP
ejif-2102	33	2	the	the	DET
ejif-2102	33	3	contrary	contrary	NOUN
ejif-2102	33	4	,	,	PUNCT
ejif-2102	33	5	there	there	PRON
ejif-2102	33	6	would	would	AUX
ejif-2102	33	7	be	be	AUX
ejif-2102	33	8	also	also	ADV
ejif-2102	33	9	the	the	DET
ejif-2102	33	10	non	non	ADJ
ejif-2102	33	11	-	-	ADJ
ejif-2102	33	12	taxation	taxation	ADJ
ejif-2102	33	13	case	case	NOUN
ejif-2102	33	14	,	,	PUNCT
ejif-2102	33	15	e.g.	e.g.	ADV
ejif-2102	33	16	a	a	DET
ejif-2102	33	17	remuneration	remuneration	NOUN
ejif-2102	33	18	that	that	PRON
ejif-2102	33	19	is	be	AUX
ejif-2102	33	20	deducted	deduct	VERB
ejif-2102	33	21	as	as	ADP
ejif-2102	33	22	an	an	DET
ejif-2102	33	23	interest	interest	NOUN
ejif-2102	33	24	by	by	ADP
ejif-2102	33	25	the	the	DET
ejif-2102	33	26	payer	payer	NOUN
ejif-2102	33	27	,	,	PUNCT
ejif-2102	33	28	and	and	CCONJ
ejif-2102	33	29	it	it	PRON
ejif-2102	33	30	is	be	AUX
ejif-2102	33	31	fully	fully	ADV
ejif-2102	33	32	or	or	CCONJ
ejif-2102	33	33	partially	partially	ADV
ejif-2102	33	34	tax	tax	NOUN
ejif-2102	33	35	exempt	exempt	ADJ
ejif-2102	33	36	(	(	PUNCT
ejif-2102	33	37	as	as	ADP
ejif-2102	33	38	a	a	DET
ejif-2102	33	39	dividend	dividend	NOUN
ejif-2102	33	40	)	)	PUNCT
ejif-2102	33	41	in	in	ADP
ejif-2102	33	42	the	the	DET
ejif-2102	33	43	hands	hand	NOUN
ejif-2102	33	44	of	of	ADP
ejif-2102	33	45	the	the	DET
ejif-2102	33	46	recipient	recipient	NOUN
ejif-2102	33	47	.	.	PUNCT
ejif-2102	34	1	in	in	ADP
ejif-2102	34	2	light	light	NOUN
ejif-2102	34	3	of	of	ADP
ejif-2102	34	4	the	the	DET
ejif-2102	34	5	cases	case	NOUN
ejif-2102	34	6	above	above	ADV
ejif-2102	34	7	,	,	PUNCT
ejif-2102	34	8	it	it	PRON
ejif-2102	34	9	is	be	AUX
ejif-2102	34	10	crystal	crystal	NOUN
ejif-2102	34	11	clear	clear	ADJ
ejif-2102	34	12	the	the	DET
ejif-2102	34	13	reason	reason	NOUN
ejif-2102	34	14	why	why	SCONJ
ejif-2102	34	15	some	some	DET
ejif-2102	34	16	countries	country	NOUN
ejif-2102	34	17	have	have	AUX
ejif-2102	34	18	issued	issue	VERB
ejif-2102	34	19	specific	specific	ADJ
ejif-2102	34	20	rules	rule	NOUN
ejif-2102	34	21	and	and	CCONJ
ejif-2102	34	22	criteria	criterion	NOUN
ejif-2102	34	23	in	in	ADP
ejif-2102	34	24	order	order	NOUN
ejif-2102	34	25	to	to	PART
ejif-2102	34	26	clarify	clarify	VERB
ejif-2102	34	27	the	the	DET
ejif-2102	34	28	tax	tax	NOUN
ejif-2102	34	29	treatment	treatment	NOUN
ejif-2102	34	30	of	of	ADP
ejif-2102	34	31	sukuk	sukuk	NOUN
ejif-2102	34	32	,	,	PUNCT
ejif-2102	34	33	also	also	ADV
ejif-2102	34	34	because	because	SCONJ
ejif-2102	34	35	the	the	DET
ejif-2102	34	36	uncertainties	uncertainty	NOUN
ejif-2102	34	37	in	in	ADP
ejif-2102	34	38	the	the	DET
ejif-2102	34	39	taxation	taxation	NOUN
ejif-2102	34	40	of	of	ADP
ejif-2102	34	41	such	such	ADJ
ejif-2102	34	42	instrument	instrument	NOUN
ejif-2102	34	43	could	could	AUX
ejif-2102	34	44	represent	represent	VERB
ejif-2102	34	45	a	a	DET
ejif-2102	34	46	significant	significant	ADJ
ejif-2102	34	47	obstacle	obstacle	NOUN
ejif-2102	34	48	to	to	ADP
ejif-2102	34	49	their	their	PRON
ejif-2102	34	50	development	development	NOUN
ejif-2102	34	51	.	.	PUNCT
ejif-2102	35	1	in	in	ADP
ejif-2102	35	2	this	this	DET
ejif-2102	35	3	respect	respect	NOUN
ejif-2102	35	4	,	,	PUNCT
ejif-2102	35	5	it	it	PRON
ejif-2102	35	6	is	be	AUX
ejif-2102	35	7	noteworthy	noteworthy	ADJ
ejif-2102	35	8	to	to	PART
ejif-2102	35	9	remark	remark	VERB
ejif-2102	35	10	that	that	SCONJ
ejif-2102	35	11	two	two	NUM
ejif-2102	35	12	approaches	approach	NOUN
ejif-2102	35	13	can	can	AUX
ejif-2102	35	14	be	be	AUX
ejif-2102	35	15	recognized	recognize	VERB
ejif-2102	35	16	among	among	ADP
ejif-2102	35	17	european	european	ADJ
ejif-2102	35	18	countries	country	NOUN
ejif-2102	35	19	that	that	PRON
ejif-2102	35	20	have	have	AUX
ejif-2102	35	21	explicitly	explicitly	ADV
ejif-2102	35	22	addressed	address	VERB
ejif-2102	35	23	the	the	DET
ejif-2102	35	24	taxation	taxation	NOUN
ejif-2102	35	25	of	of	ADP
ejif-2102	35	26	islamic	islamic	ADJ
ejif-2102	35	27	finance	finance	PROPN
ejif-2102	35	28	.	.	PUNCT
ejif-2102	36	1	the	the	DET
ejif-2102	36	2	first	first	ADJ
ejif-2102	36	3	approach	approach	NOUN
ejif-2102	36	4	consists	consist	VERB
ejif-2102	36	5	in	in	ADP
ejif-2102	36	6	providing	provide	VERB
ejif-2102	36	7	only	only	ADV
ejif-2102	36	8	some	some	DET
ejif-2102	36	9	clarification	clarification	NOUN
ejif-2102	36	10	by	by	ADP
ejif-2102	36	11	the	the	DET
ejif-2102	36	12	tax	tax	NOUN
ejif-2102	36	13	authorities	authority	NOUN
ejif-2102	36	14	,	,	PUNCT
ejif-2102	36	15	without	without	ADP
ejif-2102	36	16	issuing	issue	VERB
ejif-2102	36	17	or	or	CCONJ
ejif-2102	36	18	modifying	modify	VERB
ejif-2102	36	19	the	the	DET
ejif-2102	36	20	relevant	relevant	ADJ
ejif-2102	36	21	legislation	legislation	NOUN
ejif-2102	36	22	on	on	ADP
ejif-2102	36	23	taxation	taxation	NOUN
ejif-2102	36	24	of	of	ADP
ejif-2102	36	25	financial	financial	ADJ
ejif-2102	36	26	instruments	instrument	NOUN
ejif-2102	36	27	,	,	PUNCT
ejif-2102	36	28	such	such	ADJ
ejif-2102	36	29	as	as	ADP
ejif-2102	36	30	in	in	ADP
ejif-2102	36	31	luxembourg	luxembourg	PROPN
ejif-2102	36	32	and	and	CCONJ
ejif-2102	36	33	france	france	PROPN
ejif-2102	36	34	.	.	PUNCT
ejif-2102	37	1	with	with	ADP
ejif-2102	37	2	reference	reference	NOUN
ejif-2102	37	3	to	to	ADP
ejif-2102	37	4	luxemburg	luxemburg	PROPN
ejif-2102	37	5	,	,	PUNCT
ejif-2102	37	6	tax	tax	NOUN
ejif-2102	37	7	authorities	authority	NOUN
ejif-2102	37	8	admit	admit	VERB
ejif-2102	37	9	that	that	SCONJ
ejif-2102	37	10	,	,	PUNCT
ejif-2102	37	11	if	if	SCONJ
ejif-2102	37	12	an	an	DET
ejif-2102	37	13	income	income	NOUN
ejif-2102	37	14	is	be	AUX
ejif-2102	37	15	substantially	substantially	ADV
ejif-2102	37	16	an	an	DET
ejif-2102	37	17	interest	interest	NOUN
ejif-2102	37	18	,	,	PUNCT
ejif-2102	37	19	such	such	ADJ
ejif-2102	37	20	income	income	NOUN
ejif-2102	37	21	may	may	AUX
ejif-2102	37	22	be	be	AUX
ejif-2102	37	23	taxed	tax	VERB
ejif-2102	37	24	according	accord	VERB
ejif-2102	37	25	to	to	ADP
ejif-2102	37	26	its	its	PRON
ejif-2102	37	27	economic	economic	ADJ
ejif-2102	37	28	nature	nature	NOUN
ejif-2102	37	29	,	,	PUNCT
ejif-2102	37	30	i.e.	i.e.	X
ejif-2102	37	31	as	as	ADP
ejif-2102	37	32	an	an	DET
ejif-2102	37	33	interest	interest	NOUN
ejif-2102	37	34	,	,	PUNCT
ejif-2102	37	35	despite	despite	SCONJ
ejif-2102	37	36	its	its	PRON
ejif-2102	37	37	legal	legal	ADJ
ejif-2102	37	38	form	form	NOUN
ejif-2102	37	39	,	,	PUNCT
ejif-2102	37	40	only	only	ADV
ejif-2102	37	41	if	if	SCONJ
ejif-2102	37	42	certain	certain	ADJ
ejif-2102	37	43	conditions	condition	NOUN
ejif-2102	37	44	are	be	AUX
ejif-2102	37	45	met2	met2	ADJ
ejif-2102	37	46	.	.	PUNCT
ejif-2102	38	1	1	1	NUM
ejif-2102	38	2	please	please	INTJ
ejif-2102	38	3	note	note	VERB
ejif-2102	38	4	that	that	SCONJ
ejif-2102	38	5	the	the	DET
ejif-2102	38	6	following	follow	VERB
ejif-2102	38	7	analysis	analysis	NOUN
ejif-2102	38	8	relates	relate	VERB
ejif-2102	38	9	only	only	ADV
ejif-2102	38	10	to	to	PART
ejif-2102	38	11	direct	direct	VERB
ejif-2102	38	12	taxation	taxation	NOUN
ejif-2102	38	13	aspects	aspect	NOUN
ejif-2102	38	14	from	from	ADP
ejif-2102	38	15	an	an	DET
ejif-2102	38	16	italian	italian	ADJ
ejif-2102	38	17	and	and	CCONJ
ejif-2102	38	18	comparative	comparative	ADJ
ejif-2102	38	19	standpoint	standpoint	NOUN
ejif-2102	38	20	.	.	PUNCT
ejif-2102	39	1	also	also	ADV
ejif-2102	39	2	,	,	PUNCT
ejif-2102	39	3	cross	cross	ADJ
ejif-2102	39	4	-	-	ADJ
ejif-2102	39	5	border	border	ADJ
ejif-2102	39	6	issues	issue	NOUN
ejif-2102	39	7	are	be	AUX
ejif-2102	39	8	not	not	PART
ejif-2102	39	9	considered	consider	VERB
ejif-2102	39	10	.	.	PUNCT
ejif-2102	40	1	2	2	NUM
ejif-2102	40	2	in	in	ADP
ejif-2102	40	3	particular	particular	ADJ
ejif-2102	40	4	,	,	PUNCT
ejif-2102	40	5	this	this	DET
ejif-2102	40	6	approach	approach	NOUN
ejif-2102	40	7	is	be	AUX
ejif-2102	40	8	allowed	allow	VERB
ejif-2102	40	9	only	only	ADV
ejif-2102	40	10	if	if	SCONJ
ejif-2102	40	11	all	all	DET
ejif-2102	40	12	the	the	DET
ejif-2102	40	13	following	follow	VERB
ejif-2102	40	14	conditions	condition	NOUN
ejif-2102	40	15	are	be	AUX
ejif-2102	40	16	met	meet	VERB
ejif-2102	40	17	:	:	PUNCT
ejif-2102	40	18	france	france	PROPN
ejif-2102	40	19	has	have	AUX
ejif-2102	40	20	also	also	ADV
ejif-2102	40	21	adopted	adopt	VERB
ejif-2102	40	22	tax	tax	NOUN
ejif-2102	40	23	measures	measure	NOUN
ejif-2102	40	24	to	to	PART
ejif-2102	40	25	promote	promote	VERB
ejif-2102	40	26	islamic	islamic	ADJ
ejif-2102	40	27	finance	finance	NOUN
ejif-2102	40	28	.	.	PUNCT
ejif-2102	41	1	in	in	ADP
ejif-2102	41	2	2009	2009	NUM
ejif-2102	41	3	french	french	ADJ
ejif-2102	41	4	tax	tax	NOUN
ejif-2102	41	5	administration	administration	NOUN
ejif-2102	41	6	issued	issue	VERB
ejif-2102	41	7	five	five	NUM
ejif-2102	41	8	guidelines	guideline	NOUN
ejif-2102	41	9	[	[	X
ejif-2102	41	10	5	5	NUM
ejif-2102	41	11	]	]	PUNCT
ejif-2102	41	12	,	,	PUNCT
ejif-2102	41	13	which	which	PRON
ejif-2102	41	14	tend	tend	VERB
ejif-2102	41	15	to	to	PART
ejif-2102	41	16	make	make	VERB
ejif-2102	41	17	sukuk	sukuk	NOUN
ejif-2102	41	18	comparable	comparable	ADJ
ejif-2102	41	19	to	to	ADP
ejif-2102	41	20	conventional	conventional	ADJ
ejif-2102	41	21	bonds	bond	NOUN
ejif-2102	41	22	,	,	PUNCT
ejif-2102	41	23	and	and	CCONJ
ejif-2102	41	24	the	the	DET
ejif-2102	41	25	remuneration	remuneration	NOUN
ejif-2102	41	26	paid	pay	VERB
ejif-2102	41	27	to	to	ADP
ejif-2102	41	28	the	the	DET
ejif-2102	41	29	holder	holder	NOUN
ejif-2102	41	30	comparable	comparable	ADJ
ejif-2102	41	31	to	to	ADP
ejif-2102	41	32	interest	interest	NOUN
ejif-2102	41	33	,	,	PUNCT
ejif-2102	41	34	if	if	SCONJ
ejif-2102	41	35	certain	certain	ADJ
ejif-2102	41	36	conditions	condition	NOUN
ejif-2102	41	37	are	be	AUX
ejif-2102	41	38	met3	met3	ADJ
ejif-2102	41	39	.	.	PUNCT
ejif-2102	42	1	after	after	ADP
ejif-2102	42	2	this	this	DET
ejif-2102	42	3	first	first	ADJ
ejif-2102	42	4	guidelines	guideline	NOUN
ejif-2102	42	5	,	,	PUNCT
ejif-2102	42	6	the	the	DET
ejif-2102	42	7	french	french	ADJ
ejif-2102	42	8	tax	tax	NOUN
ejif-2102	42	9	administration	administration	NOUN
ejif-2102	42	10	has	have	AUX
ejif-2102	42	11	put	put	VERB
ejif-2102	42	12	in	in	ADP
ejif-2102	42	13	place	place	NOUN
ejif-2102	42	14	an	an	DET
ejif-2102	42	15	industry	industry	NOUN
ejif-2102	42	16	consultation	consultation	NOUN
ejif-2102	42	17	and	and	CCONJ
ejif-2102	42	18	has	have	AUX
ejif-2102	42	19	updated	update	VERB
ejif-2102	42	20	the	the	DET
ejif-2102	42	21	criteria	criterion	NOUN
ejif-2102	42	22	provided	provide	VERB
ejif-2102	42	23	with	with	ADP
ejif-2102	42	24	the	the	DET
ejif-2102	42	25	aforementioned	aforementioned	ADJ
ejif-2102	42	26	document	document	NOUN
ejif-2102	42	27	in	in	ADP
ejif-2102	42	28	20104	20104	NUM
ejif-2102	42	29	;	;	PUNCT
ejif-2102	42	30	some	some	DET
ejif-2102	42	31	further	further	ADJ
ejif-2102	42	32	clarifications	clarification	NOUN
ejif-2102	42	33	have	have	AUX
ejif-2102	42	34	also	also	ADV
ejif-2102	42	35	been	be	AUX
ejif-2102	42	36	provided	provide	VERB
ejif-2102	42	37	in	in	ADP
ejif-2102	42	38	2012	2012	NUM
ejif-2102	42	39	[	[	X
ejif-2102	42	40	8	8	NUM
ejif-2102	42	41	]	]	PUNCT
ejif-2102	42	42	.	.	PUNCT
ejif-2102	43	1	the	the	DET
ejif-2102	43	2	second	second	ADJ
ejif-2102	43	3	approach	approach	NOUN
ejif-2102	43	4	consists	consist	VERB
ejif-2102	43	5	in	in	ADP
ejif-2102	43	6	adopting	adopt	VERB
ejif-2102	43	7	an	an	DET
ejif-2102	43	8	ad	ad	NOUN
ejif-2102	43	9	hoc	hoc	X
ejif-2102	43	10	legislation	legislation	NOUN
ejif-2102	43	11	on	on	ADP
ejif-2102	43	12	islamic	islamic	ADJ
ejif-2102	43	13	finance	finance	NOUN
ejif-2102	43	14	and	and	CCONJ
ejif-2102	43	15	sukuk	sukuk	NOUN
ejif-2102	43	16	,	,	PUNCT
ejif-2102	43	17	with	with	ADP
ejif-2102	43	18	significant	significant	ADJ
ejif-2102	43	19	innovations	innovation	NOUN
ejif-2102	43	20	and	and	CCONJ
ejif-2102	43	21	modifications	modification	NOUN
ejif-2102	43	22	to	to	ADP
ejif-2102	43	23	the	the	DET
ejif-2102	43	24	relevant	relevant	ADJ
ejif-2102	43	25	tax	tax	NOUN
ejif-2102	43	26	rules	rule	NOUN
ejif-2102	43	27	.	.	PUNCT
ejif-2102	44	1	this	this	DET
ejif-2102	44	2	approach	approach	NOUN
ejif-2102	44	3	has	have	AUX
ejif-2102	44	4	been	be	AUX
ejif-2102	44	5	followed	follow	VERB
ejif-2102	44	6	by	by	ADP
ejif-2102	44	7	countries	country	NOUN
ejif-2102	44	8	such	such	ADJ
ejif-2102	44	9	as	as	ADP
ejif-2102	44	10	united	united	PROPN
ejif-2102	44	11	kingdom	kingdom	PROPN
ejif-2102	44	12	and	and	CCONJ
ejif-2102	44	13	ireland	ireland	PROPN
ejif-2102	44	14	.	.	PUNCT
ejif-2102	45	1	the	the	DET
ejif-2102	45	2	contract	contract	NOUN
ejif-2102	45	3	between	between	ADP
ejif-2102	45	4	the	the	DET
ejif-2102	45	5	parties	party	NOUN
ejif-2102	45	6	must	must	AUX
ejif-2102	45	7	clearly	clearly	ADV
ejif-2102	45	8	demonstrate	demonstrate	VERB
ejif-2102	45	9	that	that	SCONJ
ejif-2102	45	10	the	the	DET
ejif-2102	45	11	financier	financier	NOUN
ejif-2102	45	12	acquires	acquire	VERB
ejif-2102	45	13	the	the	DET
ejif-2102	45	14	property	property	NOUN
ejif-2102	45	15	to	to	PART
ejif-2102	45	16	resell	resell	VERB
ejif-2102	45	17	it	it	PRON
ejif-2102	45	18	,	,	PUNCT
ejif-2102	45	19	concurrently	concurrently	ADV
ejif-2102	45	20	or	or	CCONJ
ejif-2102	45	21	within	within	ADP
ejif-2102	45	22	a	a	DET
ejif-2102	45	23	period	period	NOUN
ejif-2102	45	24	not	not	PART
ejif-2102	45	25	exceeding	exceed	VERB
ejif-2102	45	26	six	six	NUM
ejif-2102	45	27	months	month	NOUN
ejif-2102	45	28	,	,	PUNCT
ejif-2102	45	29	to	to	ADP
ejif-2102	45	30	his	his	PRON
ejif-2102	45	31	client	client	NOUN
ejif-2102	45	32	;	;	PUNCT
ejif-2102	45	33	the	the	DET
ejif-2102	45	34	contract	contract	NOUN
ejif-2102	45	35	must	must	AUX
ejif-2102	45	36	show	show	VERB
ejif-2102	45	37	separately	separately	ADV
ejif-2102	45	38	the	the	DET
ejif-2102	45	39	remuneration	remuneration	NOUN
ejif-2102	45	40	of	of	ADP
ejif-2102	45	41	the	the	DET
ejif-2102	45	42	financier	financier	NOUN
ejif-2102	45	43	as	as	ADP
ejif-2102	45	44	a	a	DET
ejif-2102	45	45	result	result	NOUN
ejif-2102	45	46	of	of	ADP
ejif-2102	45	47	his	his	PRON
ejif-2102	45	48	intermediation	intermediation	NOUN
ejif-2102	45	49	,	,	PUNCT
ejif-2102	45	50	the	the	DET
ejif-2102	45	51	benefit	benefit	NOUN
ejif-2102	45	52	of	of	ADP
ejif-2102	45	53	the	the	DET
ejif-2102	45	54	financier	financier	NOUN
ejif-2102	45	55	constituting	constitute	VERB
ejif-2102	45	56	the	the	DET
ejif-2102	45	57	consideration	consideration	NOUN
ejif-2102	45	58	for	for	ADP
ejif-2102	45	59	a	a	DET
ejif-2102	45	60	deferred	defer	VERB
ejif-2102	45	61	payment	payment	NOUN
ejif-2102	45	62	,	,	PUNCT
ejif-2102	45	63	the	the	DET
ejif-2102	45	64	purchase	purchase	NOUN
ejif-2102	45	65	price	price	NOUN
ejif-2102	45	66	by	by	ADP
ejif-2102	45	67	the	the	DET
ejif-2102	45	68	customer	customer	NOUN
ejif-2102	45	69	and	and	CCONJ
ejif-2102	45	70	the	the	DET
ejif-2102	45	71	purchase	purchase	NOUN
ejif-2102	45	72	price	price	NOUN
ejif-2102	45	73	of	of	ADP
ejif-2102	45	74	the	the	DET
ejif-2102	45	75	asset	asset	NOUN
ejif-2102	45	76	by	by	ADP
ejif-2102	45	77	the	the	DET
ejif-2102	45	78	financial	financial	ADJ
ejif-2102	45	79	resources	resource	NOUN
ejif-2102	45	80	;	;	PUNCT
ejif-2102	45	81	the	the	DET
ejif-2102	45	82	benefit	benefit	NOUN
ejif-2102	45	83	of	of	ADP
ejif-2102	45	84	the	the	DET
ejif-2102	45	85	financier	financier	NOUN
ejif-2102	45	86	must	must	AUX
ejif-2102	45	87	be	be	AUX
ejif-2102	45	88	clearly	clearly	ADV
ejif-2102	45	89	explained	explain	VERB
ejif-2102	45	90	,	,	PUNCT
ejif-2102	45	91	known	know	VERB
ejif-2102	45	92	and	and	CCONJ
ejif-2102	45	93	accepted	accept	VERB
ejif-2102	45	94	by	by	ADP
ejif-2102	45	95	both	both	DET
ejif-2102	45	96	parties	party	NOUN
ejif-2102	45	97	to	to	ADP
ejif-2102	45	98	the	the	DET
ejif-2102	45	99	contract	contract	NOUN
ejif-2102	45	100	;	;	PUNCT
ejif-2102	45	101	the	the	DET
ejif-2102	45	102	benefit	benefit	NOUN
ejif-2102	45	103	of	of	ADP
ejif-2102	45	104	the	the	DET
ejif-2102	45	105	financier	financier	NOUN
ejif-2102	45	106	must	must	AUX
ejif-2102	45	107	be	be	AUX
ejif-2102	45	108	expressly	expressly	ADV
ejif-2102	45	109	designated	designate	VERB
ejif-2102	45	110	as	as	ADP
ejif-2102	45	111	the	the	DET
ejif-2102	45	112	consideration	consideration	NOUN
ejif-2102	45	113	for	for	ADP
ejif-2102	45	114	the	the	DET
ejif-2102	45	115	service	service	NOUN
ejif-2102	45	116	rendered	render	VERB
ejif-2102	45	117	by	by	ADP
ejif-2102	45	118	the	the	DET
ejif-2102	45	119	financier	financier	NOUN
ejif-2102	45	120	to	to	ADP
ejif-2102	45	121	the	the	DET
ejif-2102	45	122	customer	customer	NOUN
ejif-2102	45	123	and	and	CCONJ
ejif-2102	45	124	which	which	PRON
ejif-2102	45	125	results	result	VERB
ejif-2102	45	126	from	from	ADP
ejif-2102	45	127	the	the	DET
ejif-2102	45	128	actual	actual	ADJ
ejif-2102	45	129	deferral	deferral	NOUN
ejif-2102	45	130	of	of	ADP
ejif-2102	45	131	payment	payment	NOUN
ejif-2102	45	132	made	make	VERB
ejif-2102	45	133	to	to	ADP
ejif-2102	45	134	the	the	DET
ejif-2102	45	135	investor	investor	NOUN
ejif-2102	45	136	.	.	PUNCT
ejif-2102	46	1	for	for	ADP
ejif-2102	46	2	example	example	NOUN
ejif-2102	46	3	,	,	PUNCT
ejif-2102	46	4	it	it	PRON
ejif-2102	46	5	may	may	AUX
ejif-2102	46	6	be	be	AUX
ejif-2102	46	7	a	a	DET
ejif-2102	46	8	clause	clause	NOUN
ejif-2102	46	9	presenting	present	VERB
ejif-2102	46	10	the	the	DET
ejif-2102	46	11	profit	profit	NOUN
ejif-2102	46	12	as	as	ADP
ejif-2102	46	13	"	"	PUNCT
ejif-2102	46	14	the	the	DET
ejif-2102	46	15	consideration	consideration	NOUN
ejif-2102	46	16	for	for	ADP
ejif-2102	46	17	the	the	DET
ejif-2102	46	18	deferred	defer	VERB
ejif-2102	46	19	payment	payment	NOUN
ejif-2102	46	20	granted	grant	VERB
ejif-2102	46	21	to	to	ADP
ejif-2102	46	22	the	the	DET
ejif-2102	46	23	buyer	buyer	NOUN
ejif-2102	46	24	by	by	ADP
ejif-2102	46	25	the	the	DET
ejif-2102	46	26	seller	seller	NOUN
ejif-2102	46	27	,	,	PUNCT
ejif-2102	46	28	the	the	DET
ejif-2102	46	29	buyer	buyer	NOUN
ejif-2102	46	30	undertaking	undertake	VERB
ejif-2102	46	31	to	to	PART
ejif-2102	46	32	pay	pay	VERB
ejif-2102	46	33	the	the	DET
ejif-2102	46	34	seller	seller	NOUN
ejif-2102	46	35	the	the	DET
ejif-2102	46	36	profit	profit	NOUN
ejif-2102	46	37	until	until	ADP
ejif-2102	46	38	the	the	DET
ejif-2102	46	39	date	date	NOUN
ejif-2102	46	40	of	of	ADP
ejif-2102	46	41	final	final	ADJ
ejif-2102	46	42	reimbursement	reimbursement	NOUN
ejif-2102	46	43	"	"	PUNCT
ejif-2102	46	44	;	;	PUNCT
ejif-2102	46	45	as	as	ADP
ejif-2102	46	46	for	for	ADP
ejif-2102	46	47	the	the	DET
ejif-2102	46	48	accounting	accounting	NOUN
ejif-2102	46	49	and	and	CCONJ
ejif-2102	46	50	tax	tax	NOUN
ejif-2102	46	51	treatment	treatment	NOUN
ejif-2102	46	52	,	,	PUNCT
ejif-2102	46	53	the	the	DET
ejif-2102	46	54	profit	profit	NOUN
ejif-2102	46	55	must	must	AUX
ejif-2102	46	56	be	be	AUX
ejif-2102	46	57	spread	spread	VERB
ejif-2102	46	58	by	by	ADP
ejif-2102	46	59	the	the	DET
ejif-2102	46	60	financier	financier	NOUN
ejif-2102	46	61	on	on	ADP
ejif-2102	46	62	a	a	DET
ejif-2102	46	63	straight	straight	ADJ
ejif-2102	46	64	-	-	PUNCT
ejif-2102	46	65	line	line	NOUN
ejif-2102	46	66	basis	basis	NOUN
ejif-2102	46	67	over	over	ADP
ejif-2102	46	68	the	the	DET
ejif-2102	46	69	deferred	defer	VERB
ejif-2102	46	70	payment	payment	NOUN
ejif-2102	46	71	period	period	NOUN
ejif-2102	46	72	,	,	PUNCT
ejif-2102	46	73	regardless	regardless	ADV
ejif-2102	46	74	of	of	ADP
ejif-2102	46	75	the	the	DET
ejif-2102	46	76	repayments	repayment	NOUN
ejif-2102	46	77	made	make	VERB
ejif-2102	46	78	[	[	X
ejif-2102	46	79	4	4	NUM
ejif-2102	46	80	]	]	PUNCT
ejif-2102	46	81	.	.	PUNCT
ejif-2102	47	1	3	3	NUM
ejif-2102	47	2	more	more	ADJ
ejif-2102	47	3	in	in	ADP
ejif-2102	47	4	detail	detail	NOUN
ejif-2102	47	5	,	,	PUNCT
ejif-2102	47	6	if	if	SCONJ
ejif-2102	47	7	all	all	DET
ejif-2102	47	8	the	the	DET
ejif-2102	47	9	following	follow	VERB
ejif-2102	47	10	conditions	condition	NOUN
ejif-2102	47	11	are	be	AUX
ejif-2102	47	12	met	meet	VERB
ejif-2102	47	13	,	,	PUNCT
ejif-2102	47	14	sukuk	sukuk	NOUN
ejif-2102	47	15	could	could	AUX
ejif-2102	47	16	be	be	AUX
ejif-2102	47	17	considered	consider	VERB
ejif-2102	47	18	to	to	PART
ejif-2102	47	19	be	be	AUX
ejif-2102	47	20	debt	debt	NOUN
ejif-2102	47	21	instruments	instrument	NOUN
ejif-2102	47	22	and	and	CCONJ
ejif-2102	47	23	t	t	X
ejif-2102	47	24	the	the	DET
ejif-2102	47	25	remuneration	remuneration	NOUN
ejif-2102	47	26	could	could	AUX
ejif-2102	47	27	be	be	AUX
ejif-2102	47	28	deductible	deductible	ADJ
ejif-2102	47	29	the	the	DET
ejif-2102	47	30	taxable	taxable	ADJ
ejif-2102	47	31	income	income	NOUN
ejif-2102	47	32	of	of	ADP
ejif-2102	47	33	the	the	DET
ejif-2102	47	34	issuer	issuer	NOUN
ejif-2102	47	35	:	:	PUNCT
ejif-2102	47	36	(	(	PUNCT
ejif-2102	47	37	i	i	NOUN
ejif-2102	47	38	)	)	PUNCT
ejif-2102	47	39	sukuk	sukuk	NOUN
ejif-2102	47	40	should	should	AUX
ejif-2102	47	41	entitle	entitle	VERB
ejif-2102	47	42	their	their	PRON
ejif-2102	47	43	owners	owner	NOUN
ejif-2102	47	44	to	to	PART
ejif-2102	47	45	be	be	AUX
ejif-2102	47	46	reimbursed	reimburse	VERB
ejif-2102	47	47	before	before	ADP
ejif-2102	47	48	the	the	DET
ejif-2102	47	49	shareholders	shareholder	NOUN
ejif-2102	47	50	of	of	ADP
ejif-2102	47	51	the	the	DET
ejif-2102	47	52	issuer	issuer	NOUN
ejif-2102	47	53	;	;	PUNCT
ejif-2102	47	54	(	(	PUNCT
ejif-2102	47	55	ii	ii	NOUN
ejif-2102	47	56	)	)	PUNCT
ejif-2102	47	57	sukuk	sukuk	NOUN
ejif-2102	47	58	should	should	AUX
ejif-2102	47	59	not	not	PART
ejif-2102	47	60	grant	grant	VERB
ejif-2102	47	61	any	any	DET
ejif-2102	47	62	voting	voting	NOUN
ejif-2102	47	63	right	right	NOUN
ejif-2102	47	64	or	or	CCONJ
ejif-2102	47	65	any	any	DET
ejif-2102	47	66	right	right	NOUN
ejif-2102	47	67	in	in	ADP
ejif-2102	47	68	the	the	DET
ejif-2102	47	69	liquidation	liquidation	NOUN
ejif-2102	47	70	profits	profit	NOUN
ejif-2102	47	71	to	to	ADP
ejif-2102	47	72	them	they	PRON
ejif-2102	47	73	;	;	PUNCT
ejif-2102	47	74	(	(	PUNCT
ejif-2102	47	75	iii	iii	X
ejif-2102	47	76	)	)	PUNCT
ejif-2102	47	77	the	the	DET
ejif-2102	47	78	amount	amount	NOUN
ejif-2102	47	79	of	of	ADP
ejif-2102	47	80	the	the	DET
ejif-2102	47	81	remuneration	remuneration	NOUN
ejif-2102	47	82	paid	pay	VERB
ejif-2102	47	83	to	to	ADP
ejif-2102	47	84	investors	investor	NOUN
ejif-2102	47	85	should	should	AUX
ejif-2102	47	86	be	be	AUX
ejif-2102	47	87	based	base	VERB
ejif-2102	47	88	on	on	ADP
ejif-2102	47	89	the	the	DET
ejif-2102	47	90	underlying	underlie	VERB
ejif-2102	47	91	asset	asset	NOUN
ejif-2102	47	92	and	and	CCONJ
ejif-2102	47	93	remain	remain	VERB
ejif-2102	47	94	limited	limited	ADJ
ejif-2102	47	95	to	to	ADP
ejif-2102	47	96	a	a	DET
ejif-2102	47	97	market	market	NOUN
ejif-2102	47	98	rate	rate	NOUN
ejif-2102	47	99	with	with	ADP
ejif-2102	47	100	a	a	DET
ejif-2102	47	101	markup	markup	NOUN
ejif-2102	47	102	;	;	PUNCT
ejif-2102	47	103	(	(	PUNCT
ejif-2102	47	104	iv	iv	X
ejif-2102	47	105	)	)	PUNCT
ejif-2102	47	106	the	the	DET
ejif-2102	47	107	reimbursement	reimbursement	NOUN
ejif-2102	47	108	of	of	ADP
ejif-2102	47	109	sukuk	sukuk	NOUN
ejif-2102	47	110	may	may	AUX
ejif-2102	47	111	be	be	AUX
ejif-2102	47	112	partial	partial	ADJ
ejif-2102	47	113	[	[	X
ejif-2102	47	114	6	6	NUM
ejif-2102	47	115	]	]	PUNCT
ejif-2102	47	116	.	.	PUNCT
ejif-2102	48	1	4	4	NUM
ejif-2102	48	2	guideline	guideline	NOUN
ejif-2102	48	3	4	4	NUM
ejif-2102	48	4	fe	fe	X
ejif-2102	48	5	/	/	SYM
ejif-2102	48	6	s2/10	s2/10	NOUN
ejif-2102	48	7	of	of	ADP
ejif-2102	48	8	24th	24th	ADJ
ejif-2102	48	9	august	august	PROPN
ejif-2102	48	10	2010	2010	NUM
ejif-2102	48	11	.	.	PUNCT
ejif-2102	49	1	the	the	DET
ejif-2102	49	2	2010	2010	NUM
ejif-2102	49	3	guidelines	guideline	NOUN
ejif-2102	49	4	analyze	analyze	VERB
ejif-2102	49	5	a	a	DET
ejif-2102	49	6	specific	specific	ADJ
ejif-2102	49	7	type	type	NOUN
ejif-2102	49	8	of	of	ADP
ejif-2102	49	9	sukuk	sukuk	NOUN
ejif-2102	49	10	,	,	PUNCT
ejif-2102	49	11	the	the	DET
ejif-2102	49	12	sukuk	sukuk	NOUN
ejif-2102	49	13	ijara	ijara	NOUN
ejif-2102	49	14	(	(	PUNCT
ejif-2102	49	15	i.e.	i.e.	X
ejif-2102	49	16	,	,	PUNCT
ejif-2102	49	17	the	the	DET
ejif-2102	49	18	sukuk	sukuk	NOUN
ejif-2102	49	19	involving	involve	VERB
ejif-2102	49	20	the	the	DET
ejif-2102	49	21	lease	lease	NOUN
ejif-2102	49	22	of	of	ADP
ejif-2102	49	23	an	an	DET
ejif-2102	49	24	asset	asset	NOUN
ejif-2102	49	25	)	)	PUNCT
ejif-2102	49	26	,	,	PUNCT
ejif-2102	49	27	and	and	CCONJ
ejif-2102	49	28	they	they	PRON
ejif-2102	49	29	adopt	adopt	VERB
ejif-2102	49	30	the	the	DET
ejif-2102	49	31	same	same	ADJ
ejif-2102	49	32	approach	approach	NOUN
ejif-2102	49	33	of	of	ADP
ejif-2102	49	34	the	the	DET
ejif-2102	49	35	2009	2009	NUM
ejif-2102	49	36	guidelines	guideline	NOUN
ejif-2102	49	37	.	.	PUNCT
ejif-2102	50	1	more	more	ADJ
ejif-2102	50	2	in	in	ADP
ejif-2102	50	3	detail	detail	NOUN
ejif-2102	50	4	,	,	PUNCT
ejif-2102	50	5	according	accord	VERB
ejif-2102	50	6	to	to	ADP
ejif-2102	50	7	the	the	DET
ejif-2102	50	8	2010	2010	NUM
ejif-2102	50	9	guidelines	guideline	NOUN
ejif-2102	50	10	the	the	DET
ejif-2102	50	11	income	income	NOUN
ejif-2102	50	12	distributed	distribute	VERB
ejif-2102	50	13	to	to	PART
ejif-2102	50	14	sukuk	sukuk	VERB
ejif-2102	50	15	ijara	ijara	PROPN
ejif-2102	50	16	holders	holder	NOUN
ejif-2102	50	17	is	be	AUX
ejif-2102	50	18	considered	consider	VERB
ejif-2102	50	19	interest	interest	NOUN
ejif-2102	50	20	income	income	NOUN
ejif-2102	50	21	if	if	SCONJ
ejif-2102	50	22	the	the	DET
ejif-2102	50	23	sukuk	sukuk	NOUN
ejif-2102	50	24	ijara	ijara	PROPN
ejif-2102	50	25	qualifies	qualifie	NOUN
ejif-2102	50	26	as	as	ADP
ejif-2102	50	27	a	a	DET
ejif-2102	50	28	debt	debt	NOUN
ejif-2102	50	29	instrument	instrument	NOUN
ejif-2102	50	30	under	under	ADP
ejif-2102	50	31	french	french	ADJ
ejif-2102	50	32	tax	tax	NOUN
ejif-2102	50	33	law	law	NOUN
ejif-2102	50	34	,	,	PUNCT
ejif-2102	50	35	and	and	CCONJ
ejif-2102	50	36	a	a	DET
ejif-2102	50	37	sukuk	sukuk	NOUN
ejif-2102	50	38	ijara	ijara	NOUN
ejif-2102	50	39	will	will	AUX
ejif-2102	50	40	qualify	qualify	VERB
ejif-2102	50	41	as	as	ADP
ejif-2102	50	42	a	a	DET
ejif-2102	50	43	debt	debt	NOUN
ejif-2102	50	44	instrument	instrument	NOUN
ejif-2102	50	45	for	for	ADP
ejif-2102	50	46	french	french	ADJ
ejif-2102	50	47	tax	tax	NOUN
ejif-2102	50	48	purposes	purpose	NOUN
ejif-2102	50	49	only	only	ADV
ejif-2102	50	50	if	if	SCONJ
ejif-2102	50	51	the	the	DET
ejif-2102	50	52	holders	holder	NOUN
ejif-2102	50	53	are	be	AUX
ejif-2102	50	54	repaid	repay	VERB
ejif-2102	50	55	in	in	ADP
ejif-2102	50	56	the	the	DET
ejif-2102	50	57	event	event	NOUN
ejif-2102	50	58	of	of	ADP
ejif-2102	50	59	liquidation	liquidation	NOUN
ejif-2102	50	60	or	or	CCONJ
ejif-2102	50	61	insolvency	insolvency	NOUN
ejif-2102	50	62	proceedings	proceeding	NOUN
ejif-2102	50	63	before	before	ADP
ejif-2102	50	64	the	the	DET
ejif-2102	50	65	partners	partner	NOUN
ejif-2102	50	66	/	/	SYM
ejif-2102	50	67	shareholders	shareholder	NOUN
ejif-2102	50	68	and	and	CCONJ
ejif-2102	50	69	equity	equity	NOUN
ejif-2102	50	70	holders	holder	NOUN
ejif-2102	50	71	of	of	ADP
ejif-2102	50	72	the	the	DET
ejif-2102	50	73	issuing	issue	VERB
ejif-2102	50	74	entity	entity	NOUN
ejif-2102	50	75	;	;	PUNCT
ejif-2102	50	76	the	the	DET
ejif-2102	50	77	holders	holder	NOUN
ejif-2102	50	78	do	do	AUX
ejif-2102	50	79	not	not	PART
ejif-2102	50	80	benefit	benefit	VERB
ejif-2102	50	81	from	from	ADP
ejif-2102	50	82	the	the	DET
ejif-2102	50	83	rights	right	NOUN
ejif-2102	50	84	generally	generally	ADV
ejif-2102	50	85	attributed	attribute	VERB
ejif-2102	50	86	to	to	ADP
ejif-2102	50	87	shareholders	shareholder	NOUN
ejif-2102	50	88	and	and	CCONJ
ejif-2102	50	89	as	as	ADP
ejif-2102	50	90	such	such	ADJ
ejif-2102	50	91	have	have	VERB
ejif-2102	50	92	neither	neither	CCONJ
ejif-2102	50	93	voting	vote	VERB
ejif-2102	50	94	rights	right	NOUN
ejif-2102	50	95	nor	nor	CCONJ
ejif-2102	50	96	rights	right	NOUN
ejif-2102	50	97	to	to	ADP
ejif-2102	50	98	a	a	DET
ejif-2102	50	99	liquidation	liquidation	NOUN
ejif-2102	50	100	dividend	dividend	NOUN
ejif-2102	50	101	in	in	ADP
ejif-2102	50	102	the	the	DET
ejif-2102	50	103	event	event	NOUN
ejif-2102	50	104	of	of	ADP
ejif-2102	50	105	the	the	DET
ejif-2102	50	106	liquidation	liquidation	NOUN
ejif-2102	50	107	or	or	CCONJ
ejif-2102	50	108	winding	wind	VERB
ejif-2102	50	109	up	up	ADP
ejif-2102	50	110	of	of	ADP
ejif-2102	50	111	the	the	DET
ejif-2102	50	112	issuing	issue	VERB
ejif-2102	50	113	entity	entity	NOUN
ejif-2102	50	114	(	(	PUNCT
ejif-2102	50	115	except	except	SCONJ
ejif-2102	50	116	in	in	ADP
ejif-2102	50	117	the	the	DET
ejif-2102	50	118	event	event	NOUN
ejif-2102	50	119	where	where	SCONJ
ejif-2102	50	120	the	the	DET
ejif-2102	50	121	sukuk	sukuk	NOUN
ejif-2102	50	122	ijara	ijara	NOUN
ejif-2102	50	123	would	would	AUX
ejif-2102	50	124	be	be	AUX
ejif-2102	50	125	converted	convert	VERB
ejif-2102	50	126	into	into	ADP
ejif-2102	50	127	equity	equity	NOUN
ejif-2102	50	128	rights	right	NOUN
ejif-2102	50	129	)	)	PUNCT
ejif-2102	50	130	;	;	PUNCT
ejif-2102	50	131	the	the	DET
ejif-2102	50	132	income	income	NOUN
ejif-2102	50	133	received	receive	VERB
ejif-2102	50	134	by	by	ADP
ejif-2102	50	135	the	the	DET
ejif-2102	50	136	holder	holder	NOUN
ejif-2102	50	137	depends	depend	VERB
ejif-2102	50	138	on	on	ADP
ejif-2102	50	139	the	the	DET
ejif-2102	50	140	revenues	revenue	NOUN
ejif-2102	50	141	generated	generate	VERB
ejif-2102	50	142	by	by	ADP
ejif-2102	50	143	the	the	DET
ejif-2102	50	144	financed	finance	VERB
ejif-2102	50	145	assets	asset	NOUN
ejif-2102	50	146	or	or	CCONJ
ejif-2102	50	147	the	the	DET
ejif-2102	50	148	results	result	NOUN
ejif-2102	50	149	of	of	ADP
ejif-2102	50	150	operations	operation	NOUN
ejif-2102	50	151	of	of	ADP
ejif-2102	50	152	the	the	DET
ejif-2102	50	153	issuing	issuing	NOUN
ejif-2102	50	154	entity	entity	NOUN
ejif-2102	50	155	,	,	PUNCT
ejif-2102	50	156	but	but	CCONJ
ejif-2102	50	157	this	this	DET
ejif-2102	50	158	income	income	NOUN
ejif-2102	50	159	must	must	AUX
ejif-2102	50	160	be	be	AUX
ejif-2102	50	161	capped	cap	VERB
ejif-2102	50	162	at	at	ADP
ejif-2102	50	163	a	a	DET
ejif-2102	50	164	recognized	recognize	VERB
ejif-2102	50	165	market	market	NOUN
ejif-2102	50	166	rate	rate	NOUN
ejif-2102	50	167	(	(	PUNCT
ejif-2102	50	168	euribor	euribor	PROPN
ejif-2102	50	169	,	,	PUNCT
ejif-2102	50	170	libor	libor	PROPN
ejif-2102	50	171	,	,	PUNCT
ejif-2102	50	172	etc	etc	X
ejif-2102	50	173	.	.	X
ejif-2102	50	174	)	)	PUNCT
ejif-2102	50	175	plus	plus	CCONJ
ejif-2102	50	176	a	a	DET
ejif-2102	50	177	determinable	determinable	ADJ
ejif-2102	50	178	margin	margin	NOUN
ejif-2102	50	179	.	.	PUNCT
ejif-2102	51	1	the	the	DET
ejif-2102	51	2	income	income	NOUN
ejif-2102	51	3	distributed	distribute	VERB
ejif-2102	51	4	to	to	ADP
ejif-2102	51	5	the	the	DET
ejif-2102	51	6	holders	holder	NOUN
ejif-2102	51	7	may	may	AUX
ejif-2102	51	8	be	be	AUX
ejif-2102	51	9	nil	nil	ADJ
ejif-2102	51	10	depending	depend	VERB
ejif-2102	51	11	on	on	ADP
ejif-2102	51	12	the	the	DET
ejif-2102	51	13	profits	profit	NOUN
ejif-2102	51	14	of	of	ADP
ejif-2102	51	15	the	the	DET
ejif-2102	51	16	issuing	issue	VERB
ejif-2102	51	17	entity	entity	NOUN
ejif-2102	51	18	or	or	CCONJ
ejif-2102	51	19	the	the	DET
ejif-2102	51	20	return	return	NOUN
ejif-2102	51	21	on	on	ADP
ejif-2102	51	22	the	the	DET
ejif-2102	51	23	assets	asset	NOUN
ejif-2102	51	24	.	.	PUNCT
ejif-2102	52	1	however	however	ADV
ejif-2102	52	2	,	,	PUNCT
ejif-2102	52	3	an	an	DET
ejif-2102	52	4	income	income	NOUN
ejif-2102	52	5	target	target	NOUN
ejif-2102	52	6	may	may	AUX
ejif-2102	52	7	be	be	AUX
ejif-2102	52	8	specified	specify	VERB
ejif-2102	52	9	to	to	ADP
ejif-2102	52	10	the	the	DET
ejif-2102	52	11	holders	holder	NOUN
ejif-2102	52	12	;	;	PUNCT
ejif-2102	52	13	and	and	CCONJ
ejif-2102	52	14	the	the	DET
ejif-2102	52	15	principal	principal	NOUN
ejif-2102	52	16	of	of	ADP
ejif-2102	52	17	the	the	DET
ejif-2102	52	18	sukuk	sukuk	NOUN
ejif-2102	52	19	ijara	ijara	NOUN
ejif-2102	52	20	may	may	AUX
ejif-2102	52	21	be	be	AUX
ejif-2102	52	22	repaid	repay	VERB
ejif-2102	52	23	only	only	ADV
ejif-2102	52	24	in	in	ADP
ejif-2102	52	25	part	part	NOUN
ejif-2102	52	26	in	in	ADP
ejif-2102	52	27	the	the	DET
ejif-2102	52	28	event	event	NOUN
ejif-2102	52	29	where	where	SCONJ
ejif-2102	52	30	the	the	DET
ejif-2102	52	31	value	value	NOUN
ejif-2102	52	32	of	of	ADP
ejif-2102	52	33	the	the	DET
ejif-2102	52	34	financed	finance	VERB
ejif-2102	52	35	assets	asset	NOUN
ejif-2102	52	36	has	have	AUX
ejif-2102	52	37	fallen	fall	VERB
ejif-2102	52	38	,	,	PUNCT
ejif-2102	52	39	but	but	CCONJ
ejif-2102	52	40	the	the	DET
ejif-2102	52	41	right	right	NOUN
ejif-2102	52	42	to	to	ADP
ejif-2102	52	43	the	the	DET
ejif-2102	52	44	repayment	repayment	NOUN
ejif-2102	52	45	of	of	ADP
ejif-2102	52	46	the	the	DET
ejif-2102	52	47	principal	principal	NOUN
ejif-2102	52	48	may	may	AUX
ejif-2102	52	49	only	only	ADV
ejif-2102	52	50	be	be	AUX
ejif-2102	52	51	reduced	reduce	VERB
ejif-2102	52	52	proportionally	proportionally	ADV
ejif-2102	52	53	to	to	ADP
ejif-2102	52	54	this	this	DET
ejif-2102	52	55	decline	decline	NOUN
ejif-2102	52	56	in	in	ADP
ejif-2102	52	57	asset	asset	NOUN
ejif-2102	52	58	value	value	NOUN
ejif-2102	52	59	.	.	PUNCT
ejif-2102	53	1	on	on	ADP
ejif-2102	53	2	the	the	DET
ejif-2102	53	3	contrary	contrary	NOUN
ejif-2102	53	4	,	,	PUNCT
ejif-2102	53	5	if	if	SCONJ
ejif-2102	53	6	one	one	NUM
ejif-2102	53	7	or	or	CCONJ
ejif-2102	53	8	more	more	ADJ
ejif-2102	53	9	of	of	ADP
ejif-2102	53	10	the	the	DET
ejif-2102	53	11	previous	previous	ADJ
ejif-2102	53	12	conditions	condition	NOUN
ejif-2102	53	13	were	be	AUX
ejif-2102	53	14	not	not	PART
ejif-2102	53	15	met	meet	VERB
ejif-2102	53	16	,	,	PUNCT
ejif-2102	53	17	the	the	DET
ejif-2102	53	18	sukuk	sukuk	NOUN
ejif-2102	53	19	ijara	ijara	NOUN
ejif-2102	53	20	would	would	AUX
ejif-2102	53	21	qualify	qualify	VERB
ejif-2102	53	22	as	as	ADP
ejif-2102	53	23	an	an	DET
ejif-2102	53	24	equity	equity	NOUN
ejif-2102	53	25	instrument	instrument	NOUN
ejif-2102	53	26	,	,	PUNCT
ejif-2102	53	27	and	and	CCONJ
ejif-2102	53	28	consequently	consequently	ADV
ejif-2102	53	29	the	the	DET
ejif-2102	53	30	remuneration	remuneration	NOUN
ejif-2102	53	31	paid	pay	VERB
ejif-2102	53	32	to	to	ADP
ejif-2102	53	33	the	the	DET
ejif-2102	53	34	holder	holder	NOUN
ejif-2102	53	35	would	would	AUX
ejif-2102	53	36	be	be	AUX
ejif-2102	53	37	deemed	deem	VERB
ejif-2102	53	38	be	be	AUX
ejif-2102	53	39	a	a	DET
ejif-2102	53	40	dividend	dividend	NOUN
ejif-2102	53	41	[	[	X
ejif-2102	53	42	7	7	NUM
ejif-2102	53	43	]	]	PUNCT
ejif-2102	53	44	.	.	PUNCT
ejif-2102	54	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2102	54	2	issn	issn	VERB
ejif-2102	54	3	2421	2421	NUM
ejif-2102	54	4	-	-	SYM
ejif-2102	54	5	2172	2172	NUM
ejif-2102	54	6	2	2	NUM
ejif-2102	54	7	ejif	ejif	NOUN
ejif-2102	54	8	–	–	PUNCT
ejif-2102	54	9	european	european	PROPN
ejif-2102	54	10	journal	journal	PROPN
ejif-2102	54	11	of	of	ADP
ejif-2102	54	12	islamic	islamic	PROPN
ejif-2102	54	13	finance	finance	PROPN
ejif-2102	54	14	special	special	ADJ
ejif-2102	54	15	issue	issue	NOUN
ejif-2102	54	16	:	:	PUNCT
ejif-2102	54	17	islamic	islamic	ADJ
ejif-2102	54	18	banking	banking	PROPN
ejif-2102	54	19	&	&	CCONJ
ejif-2102	54	20	finance	finance	PROPN
ejif-2102	54	21	no7	no7	NOUN
ejif-2102	54	22	,	,	PUNCT
ejif-2102	54	23	july	july	PROPN
ejif-2102	54	24	(	(	PUNCT
ejif-2102	54	25	2017	2017	NUM
ejif-2102	54	26	)	)	PUNCT
ejif-2102	54	27	as	as	ADP
ejif-2102	54	28	for	for	ADP
ejif-2102	54	29	united	united	ADJ
ejif-2102	54	30	kingdom	kingdom	PROPN
ejif-2102	54	31	,	,	PUNCT
ejif-2102	54	32	the	the	DET
ejif-2102	54	33	uk	uk	PROPN
ejif-2102	54	34	legislation	legislation	NOUN
ejif-2102	54	35	has	have	AUX
ejif-2102	54	36	adopted	adopt	VERB
ejif-2102	54	37	ad	ad	NOUN
ejif-2102	54	38	hoc	hoc	X
ejif-2102	54	39	tax	tax	NOUN
ejif-2102	54	40	rules	rule	NOUN
ejif-2102	54	41	generally	generally	ADV
ejif-2102	54	42	based	base	VERB
ejif-2102	54	43	on	on	ADP
ejif-2102	54	44	the	the	DET
ejif-2102	54	45	substance	substance	NOUN
ejif-2102	54	46	,	,	PUNCT
ejif-2102	54	47	rather	rather	ADV
ejif-2102	54	48	than	than	ADP
ejif-2102	54	49	on	on	ADP
ejif-2102	54	50	legal	legal	ADJ
ejif-2102	54	51	form	form	NOUN
ejif-2102	54	52	.	.	PUNCT
ejif-2102	55	1	an	an	DET
ejif-2102	55	2	update	update	NOUN
ejif-2102	55	3	of	of	ADP
ejif-2102	55	4	the	the	DET
ejif-2102	55	5	legislation	legislation	NOUN
ejif-2102	55	6	was	be	AUX
ejif-2102	55	7	necessary	necessary	ADJ
ejif-2102	55	8	due	due	ADP
ejif-2102	55	9	to	to	ADP
ejif-2102	55	10	the	the	DET
ejif-2102	55	11	absence	absence	NOUN
ejif-2102	55	12	of	of	ADP
ejif-2102	55	13	a	a	DET
ejif-2102	55	14	doctrine	doctrine	NOUN
ejif-2102	55	15	on	on	ADP
ejif-2102	55	16	substance	substance	NOUN
ejif-2102	55	17	-	-	PUNCT
ejif-2102	55	18	over	over	ADP
ejif-2102	55	19	-	-	PUNCT
ejif-2102	55	20	form	form	NOUN
ejif-2102	55	21	in	in	ADP
ejif-2102	55	22	uk	uk	PROPN
ejif-2102	55	23	tax	tax	NOUN
ejif-2102	55	24	law	law	NOUN
ejif-2102	55	25	:	:	PUNCT
ejif-2102	55	26	in	in	ADP
ejif-2102	55	27	fact	fact	NOUN
ejif-2102	55	28	,	,	PUNCT
ejif-2102	55	29	such	such	ADJ
ejif-2102	55	30	country	country	NOUN
ejif-2102	55	31	generally	generally	ADV
ejif-2102	55	32	taxes	tax	VERB
ejif-2102	55	33	transactions	transaction	NOUN
ejif-2102	55	34	according	accord	VERB
ejif-2102	55	35	to	to	ADP
ejif-2102	55	36	their	their	PRON
ejif-2102	55	37	legal	legal	ADJ
ejif-2102	55	38	form	form	NOUN
ejif-2102	55	39	“	"	PUNCT
ejif-2102	55	40	so	so	ADV
ejif-2102	55	41	the	the	DET
ejif-2102	55	42	legal	legal	ADJ
ejif-2102	55	43	manner	manner	NOUN
ejif-2102	55	44	in	in	ADP
ejif-2102	55	45	which	which	PRON
ejif-2102	55	46	a	a	DET
ejif-2102	55	47	transaction	transaction	NOUN
ejif-2102	55	48	is	be	AUX
ejif-2102	55	49	structured	structure	VERB
ejif-2102	55	50	and	and	CCONJ
ejif-2102	55	51	documented	document	VERB
ejif-2102	55	52	determines	determine	VERB
ejif-2102	55	53	the	the	DET
ejif-2102	55	54	taxation	taxation	NOUN
ejif-2102	55	55	of	of	ADP
ejif-2102	55	56	that	that	DET
ejif-2102	55	57	structure	structure	NOUN
ejif-2102	55	58	,	,	PUNCT
ejif-2102	55	59	unless	unless	SCONJ
ejif-2102	55	60	there	there	PRON
ejif-2102	55	61	is	be	VERB
ejif-2102	55	62	a	a	DET
ejif-2102	55	63	specific	specific	ADJ
ejif-2102	55	64	statutory	statutory	ADJ
ejif-2102	55	65	provision	provision	NOUN
ejif-2102	55	66	to	to	ADP
ejif-2102	55	67	the	the	DET
ejif-2102	55	68	contrary	contrary	NOUN
ejif-2102	55	69	”	"	PUNCT
ejif-2102	56	1	[	[	X
ejif-2102	56	2	9	9	NUM
ejif-2102	56	3	]	]	PUNCT
ejif-2102	56	4	.	.	PUNCT
ejif-2102	57	1	such	such	ADJ
ejif-2102	57	2	rules	rule	NOUN
ejif-2102	57	3	establish	establish	VERB
ejif-2102	57	4	a	a	DET
ejif-2102	57	5	category	category	NOUN
ejif-2102	57	6	of	of	ADP
ejif-2102	57	7	transactions	transaction	NOUN
ejif-2102	57	8	called	call	VERB
ejif-2102	57	9	“	"	PUNCT
ejif-2102	57	10	alternative	alternative	ADJ
ejif-2102	57	11	finance	finance	NOUN
ejif-2102	57	12	arrangements	arrangement	NOUN
ejif-2102	57	13	”	"	PUNCT
ejif-2102	57	14	which	which	PRON
ejif-2102	57	15	embraces	embrace	VERB
ejif-2102	57	16	sukuk	sukuk	NOUN
ejif-2102	57	17	and	and	CCONJ
ejif-2102	57	18	several	several	ADJ
ejif-2102	57	19	other	other	ADJ
ejif-2102	57	20	transactions	transaction	NOUN
ejif-2102	57	21	(	(	PUNCT
ejif-2102	57	22	murabaha	murabaha	INTJ
ejif-2102	57	23	,	,	PUNCT
ejif-2102	57	24	mudaraba	mudaraba	PROPN
ejif-2102	57	25	,	,	PUNCT
ejif-2102	57	26	musharaka	musharaka	NOUN
ejif-2102	57	27	and	and	CCONJ
ejif-2102	57	28	other	other	ADJ
ejif-2102	57	29	financial	financial	ADJ
ejif-2102	57	30	structures	structure	NOUN
ejif-2102	57	31	)	)	PUNCT
ejif-2102	57	32	.	.	PUNCT
ejif-2102	58	1	in	in	ADP
ejif-2102	58	2	order	order	NOUN
ejif-2102	58	3	to	to	PART
ejif-2102	58	4	avoid	avoid	VERB
ejif-2102	58	5	abuses	abuse	NOUN
ejif-2102	58	6	,	,	PUNCT
ejif-2102	58	7	these	these	DET
ejif-2102	58	8	provisions	provision	NOUN
ejif-2102	58	9	are	be	AUX
ejif-2102	58	10	used	use	VERB
ejif-2102	58	11	in	in	ADP
ejif-2102	58	12	duly	duly	ADV
ejif-2102	58	13	substantiated	substantiate	VERB
ejif-2102	58	14	cases	case	NOUN
ejif-2102	58	15	,	,	PUNCT
ejif-2102	58	16	in	in	ADP
ejif-2102	58	17	which	which	PRON
ejif-2102	58	18	the	the	DET
ejif-2102	58	19	borrower	borrower	NOUN
ejif-2102	58	20	effectively	effectively	ADV
ejif-2102	58	21	receives	receive	VERB
ejif-2102	58	22	financial	financial	ADJ
ejif-2102	58	23	funding	funding	NOUN
ejif-2102	58	24	from	from	ADP
ejif-2102	58	25	a	a	DET
ejif-2102	58	26	bank	bank	NOUN
ejif-2102	58	27	or	or	CCONJ
ejif-2102	58	28	by	by	ADP
ejif-2102	58	29	a	a	DET
ejif-2102	58	30	person	person	NOUN
ejif-2102	58	31	duly	duly	ADV
ejif-2102	58	32	authorized	authorize	VERB
ejif-2102	58	33	to	to	PART
ejif-2102	58	34	carry	carry	VERB
ejif-2102	58	35	out	out	ADP
ejif-2102	58	36	lending	lending	NOUN
ejif-2102	58	37	activities	activity	NOUN
ejif-2102	58	38	.	.	PUNCT
ejif-2102	59	1	the	the	DET
ejif-2102	59	2	corollary	corollary	NOUN
ejif-2102	59	3	of	of	ADP
ejif-2102	59	4	this	this	DET
ejif-2102	59	5	substance	substance	NOUN
ejif-2102	59	6	-	-	PUNCT
ejif-2102	59	7	over	over	ADP
ejif-2102	59	8	-	-	PUNCT
ejif-2102	59	9	form	form	NOUN
ejif-2102	59	10	principle	principle	NOUN
ejif-2102	59	11	entails	entail	VERB
ejif-2102	59	12	that	that	SCONJ
ejif-2102	59	13	the	the	DET
ejif-2102	59	14	proceeds	proceed	NOUN
ejif-2102	59	15	from	from	ADP
ejif-2102	59	16	the	the	DET
ejif-2102	59	17	islamic	islamic	PROPN
ejif-2102	59	18	finance	finance	NOUN
ejif-2102	59	19	transactions	transaction	NOUN
ejif-2102	59	20	are	be	AUX
ejif-2102	59	21	treated	treat	VERB
ejif-2102	59	22	,	,	PUNCT
ejif-2102	59	23	for	for	ADP
ejif-2102	59	24	tax	tax	NOUN
ejif-2102	59	25	purposes	purpose	NOUN
ejif-2102	59	26	,	,	PUNCT
ejif-2102	59	27	in	in	ADP
ejif-2102	59	28	the	the	DET
ejif-2102	59	29	same	same	ADJ
ejif-2102	59	30	way	way	NOUN
ejif-2102	59	31	as	as	ADP
ejif-2102	59	32	interest	interest	NOUN
ejif-2102	59	33	paid	pay	VERB
ejif-2102	59	34	in	in	ADP
ejif-2102	59	35	consideration	consideration	NOUN
ejif-2102	59	36	of	of	ADP
ejif-2102	59	37	a	a	DET
ejif-2102	59	38	loan5	loan5	NOUN
ejif-2102	59	39	.	.	PUNCT
ejif-2102	60	1	in	in	ADP
ejif-2102	60	2	fact	fact	NOUN
ejif-2102	60	3	,	,	PUNCT
ejif-2102	60	4	also	also	ADV
ejif-2102	60	5	in	in	ADP
ejif-2102	60	6	the	the	DET
ejif-2102	60	7	uk	uk	PROPN
ejif-2102	60	8	tax	tax	NOUN
ejif-2102	60	9	system	system	NOUN
ejif-2102	60	10	,	,	PUNCT
ejif-2102	60	11	provided	provide	VERB
ejif-2102	60	12	that	that	SCONJ
ejif-2102	60	13	certain	certain	ADJ
ejif-2102	60	14	conditions	condition	NOUN
ejif-2102	60	15	are	be	AUX
ejif-2102	60	16	met	meet	VERB
ejif-2102	60	17	a	a	DET
ejif-2102	60	18	sukuk	sukuk	NOUN
ejif-2102	60	19	is	be	AUX
ejif-2102	60	20	treated	treat	VERB
ejif-2102	60	21	as	as	ADP
ejif-2102	60	22	a	a	DET
ejif-2102	60	23	security	security	NOUN
ejif-2102	60	24	for	for	ADP
ejif-2102	60	25	corporation	corporation	NOUN
ejif-2102	60	26	and	and	CCONJ
ejif-2102	60	27	income	income	NOUN
ejif-2102	60	28	tax	tax	NOUN
ejif-2102	60	29	purposes6	purposes6	NOUN
ejif-2102	60	30	.	.	PUNCT
ejif-2102	61	1	5	5	NUM
ejif-2102	61	2	changes	change	NOUN
ejif-2102	61	3	in	in	ADP
ejif-2102	61	4	the	the	DET
ejif-2102	61	5	uk	uk	PROPN
ejif-2102	61	6	legislation	legislation	NOUN
ejif-2102	61	7	have	have	AUX
ejif-2102	61	8	been	be	AUX
ejif-2102	61	9	implemented	implement	VERB
ejif-2102	61	10	by	by	ADP
ejif-2102	61	11	stages	stage	NOUN
ejif-2102	61	12	.	.	PUNCT
ejif-2102	62	1	the	the	DET
ejif-2102	62	2	first	first	ADJ
ejif-2102	62	3	significant	significant	ADJ
ejif-2102	62	4	change	change	NOUN
ejif-2102	62	5	happened	happen	VERB
ejif-2102	62	6	in	in	ADP
ejif-2102	62	7	2003	2003	NUM
ejif-2102	62	8	:	:	PUNCT
ejif-2102	62	9	the	the	DET
ejif-2102	62	10	finance	finance	NOUN
ejif-2102	62	11	act	act	NOUN
ejif-2102	62	12	2003	2003	NUM
ejif-2102	62	13	introduced	introduce	VERB
ejif-2102	62	14	some	some	DET
ejif-2102	62	15	reliefs	relief	NOUN
ejif-2102	62	16	in	in	ADP
ejif-2102	62	17	order	order	NOUN
ejif-2102	62	18	to	to	PART
ejif-2102	62	19	prevent	prevent	VERB
ejif-2102	62	20	multiple	multiple	ADJ
ejif-2102	62	21	payment	payment	NOUN
ejif-2102	62	22	of	of	ADP
ejif-2102	62	23	stamp	stamp	NOUN
ejif-2102	62	24	duty	duty	NOUN
ejif-2102	62	25	land	land	NOUN
ejif-2102	62	26	tax	tax	NOUN
ejif-2102	62	27	on	on	ADP
ejif-2102	62	28	islamic	islamic	ADJ
ejif-2102	62	29	mortgages	mortgage	NOUN
ejif-2102	62	30	.	.	PUNCT
ejif-2102	63	1	afterwards	afterwards	ADV
ejif-2102	63	2	,	,	PUNCT
ejif-2102	63	3	the	the	DET
ejif-2102	63	4	finance	finance	NOUN
ejif-2102	63	5	acts	act	VERB
ejif-2102	63	6	2005	2005	NUM
ejif-2102	63	7	and	and	CCONJ
ejif-2102	63	8	2006	2006	NUM
ejif-2102	63	9	have	have	AUX
ejif-2102	63	10	been	be	AUX
ejif-2102	63	11	implemented	implement	VERB
ejif-2102	63	12	further	further	ADJ
ejif-2102	63	13	measures	measure	NOUN
ejif-2102	63	14	directed	direct	VERB
ejif-2102	63	15	to	to	PART
ejif-2102	63	16	put	put	VERB
ejif-2102	63	17	other	other	ADJ
ejif-2102	63	18	islamic	islamic	ADJ
ejif-2102	63	19	products	product	NOUN
ejif-2102	63	20	on	on	ADP
ejif-2102	63	21	the	the	DET
ejif-2102	63	22	same	same	ADJ
ejif-2102	63	23	tax	tax	NOUN
ejif-2102	63	24	footing	footing	NOUN
ejif-2102	63	25	as	as	ADP
ejif-2102	63	26	their	their	PRON
ejif-2102	63	27	conventional	conventional	ADJ
ejif-2102	63	28	counterparts	counterpart	NOUN
ejif-2102	63	29	.	.	PUNCT
ejif-2102	64	1	moreover	moreover	ADV
ejif-2102	64	2	,	,	PUNCT
ejif-2102	64	3	the	the	DET
ejif-2102	64	4	finance	finance	NOUN
ejif-2102	64	5	act	act	NOUN
ejif-2102	64	6	2007	2007	NUM
ejif-2102	64	7	has	have	AUX
ejif-2102	64	8	clarified	clarify	VERB
ejif-2102	64	9	the	the	DET
ejif-2102	64	10	tax	tax	NOUN
ejif-2102	64	11	framework	framework	NOUN
ejif-2102	64	12	of	of	ADP
ejif-2102	64	13	sukuk	sukuk	NOUN
ejif-2102	64	14	.	.	PUNCT
ejif-2102	65	1	in	in	ADP
ejif-2102	65	2	particular	particular	ADJ
ejif-2102	65	3	,	,	PUNCT
ejif-2102	65	4	the	the	DET
ejif-2102	65	5	section	section	NOUN
ejif-2102	65	6	53	53	NUM
ejif-2102	65	7	of	of	ADP
ejif-2102	65	8	the	the	DET
ejif-2102	65	9	finance	finance	NOUN
ejif-2102	65	10	act	act	NOUN
ejif-2102	65	11	2007	2007	NUM
ejif-2102	65	12	provides	provide	VERB
ejif-2102	65	13	that	that	SCONJ
ejif-2102	65	14	the	the	DET
ejif-2102	65	15	payments	payment	NOUN
ejif-2102	65	16	made	make	VERB
ejif-2102	65	17	by	by	ADP
ejif-2102	65	18	a	a	DET
ejif-2102	65	19	customer	customer	NOUN
ejif-2102	65	20	to	to	ADP
ejif-2102	65	21	a	a	DET
ejif-2102	65	22	sukuk	sukuk	ADJ
ejif-2102	65	23	issuer	issuer	NOUN
ejif-2102	65	24	,	,	PUNCT
ejif-2102	65	25	other	other	ADJ
ejif-2102	65	26	than	than	ADP
ejif-2102	65	27	the	the	DET
ejif-2102	65	28	amounts	amount	NOUN
ejif-2102	65	29	paid	pay	VERB
ejif-2102	65	30	for	for	ADP
ejif-2102	65	31	the	the	DET
ejif-2102	65	32	customer	customer	NOUN
ejif-2102	65	33	’s	’s	PART
ejif-2102	65	34	gradual	gradual	ADJ
ejif-2102	65	35	acquisition	acquisition	NOUN
ejif-2102	65	36	of	of	ADP
ejif-2102	65	37	the	the	DET
ejif-2102	65	38	beneficial	beneficial	ADJ
ejif-2102	65	39	interest	interest	NOUN
ejif-2102	65	40	in	in	ADP
ejif-2102	65	41	the	the	DET
ejif-2102	65	42	property	property	NOUN
ejif-2102	65	43	,	,	PUNCT
ejif-2102	65	44	is	be	AUX
ejif-2102	65	45	treated	treat	VERB
ejif-2102	65	46	as	as	ADP
ejif-2102	65	47	an	an	DET
ejif-2102	65	48	alternative	alternative	ADJ
ejif-2102	65	49	finance	finance	NOUN
ejif-2102	65	50	return	return	NOUN
ejif-2102	65	51	and	and	CCONJ
ejif-2102	65	52	consequently	consequently	ADV
ejif-2102	65	53	taxed	tax	VERB
ejif-2102	65	54	as	as	ADP
ejif-2102	65	55	interest	interest	NOUN
ejif-2102	65	56	.	.	PUNCT
ejif-2102	66	1	this	this	PRON
ejif-2102	66	2	puts	put	VERB
ejif-2102	66	3	this	this	DET
ejif-2102	66	4	financial	financial	ADJ
ejif-2102	66	5	instrument	instrument	NOUN
ejif-2102	66	6	in	in	ADP
ejif-2102	66	7	the	the	DET
ejif-2102	66	8	same	same	ADJ
ejif-2102	66	9	position	position	NOUN
ejif-2102	66	10	of	of	ADP
ejif-2102	66	11	a	a	DET
ejif-2102	66	12	classical	classical	ADJ
ejif-2102	66	13	securitization	securitization	NOUN
ejif-2102	66	14	,	,	PUNCT
ejif-2102	66	15	because	because	SCONJ
ejif-2102	66	16	the	the	DET
ejif-2102	66	17	withholding	withholding	NOUN
ejif-2102	66	18	tax	tax	NOUN
ejif-2102	66	19	is	be	AUX
ejif-2102	66	20	not	not	PART
ejif-2102	66	21	applicable	applicable	ADJ
ejif-2102	66	22	.	.	PUNCT
ejif-2102	67	1	in	in	ADP
ejif-2102	67	2	particular	particular	ADJ
ejif-2102	67	3	,	,	PUNCT
ejif-2102	67	4	the	the	DET
ejif-2102	67	5	proceeds	proceed	NOUN
ejif-2102	67	6	deriving	derive	VERB
ejif-2102	67	7	from	from	ADP
ejif-2102	67	8	murahaba	murahaba	NOUN
ejif-2102	67	9	operations	operation	NOUN
ejif-2102	67	10	shall	shall	AUX
ejif-2102	67	11	qualify	qualify	VERB
ejif-2102	67	12	as	as	SCONJ
ejif-2102	67	13	income	income	NOUN
ejif-2102	67	14	assimilated	assimilate	VERB
ejif-2102	67	15	to	to	ADP
ejif-2102	67	16	the	the	DET
ejif-2102	67	17	interests	interest	NOUN
ejif-2102	67	18	(	(	PUNCT
ejif-2102	67	19	and	and	CCONJ
ejif-2102	67	20	subjected	subject	VERB
ejif-2102	67	21	to	to	ADP
ejif-2102	67	22	the	the	DET
ejif-2102	67	23	same	same	ADJ
ejif-2102	67	24	tax	tax	NOUN
ejif-2102	67	25	regime	regime	NOUN
ejif-2102	67	26	)	)	PUNCT
ejif-2102	67	27	,	,	PUNCT
ejif-2102	67	28	as	as	ADP
ejif-2102	67	29	fruits	fruit	NOUN
ejif-2102	67	30	resulting	result	VERB
ejif-2102	67	31	from	from	ADP
ejif-2102	67	32	commissioning	commission	VERB
ejif-2102	67	33	available	available	ADJ
ejif-2102	67	34	to	to	ADP
ejif-2102	67	35	an	an	DET
ejif-2102	67	36	economic	economic	ADJ
ejif-2102	67	37	capital	capital	NOUN
ejif-2102	67	38	,	,	PUNCT
ejif-2102	67	39	rather	rather	ADV
ejif-2102	67	40	the	the	DET
ejif-2102	67	41	same	same	ADJ
ejif-2102	67	42	way	way	NOUN
ejif-2102	67	43	as	as	ADP
ejif-2102	67	44	capital	capital	NOUN
ejif-2102	67	45	gains	gain	NOUN
ejif-2102	67	46	.	.	PUNCT
ejif-2102	68	1	same	same	ADJ
ejif-2102	68	2	treatment	treatment	NOUN
ejif-2102	68	3	is	be	AUX
ejif-2102	68	4	provided	provide	VERB
ejif-2102	68	5	to	to	ADP
ejif-2102	68	6	income	income	NOUN
ejif-2102	68	7	arising	arise	VERB
ejif-2102	68	8	from	from	ADP
ejif-2102	68	9	operation	operation	NOUN
ejif-2102	68	10	of	of	ADP
ejif-2102	68	11	mudaraba	mudaraba	NOUN
ejif-2102	68	12	,	,	PUNCT
ejif-2102	68	13	which	which	PRON
ejif-2102	68	14	,	,	PUNCT
ejif-2102	68	15	although	although	SCONJ
ejif-2102	68	16	resulting	result	VERB
ejif-2102	68	17	from	from	ADP
ejif-2102	68	18	a	a	DET
ejif-2102	68	19	form	form	NOUN
ejif-2102	68	20	of	of	ADP
ejif-2102	68	21	joint	joint	ADJ
ejif-2102	68	22	venture	venture	NOUN
ejif-2102	68	23	,	,	PUNCT
ejif-2102	68	24	are	be	AUX
ejif-2102	68	25	not	not	PART
ejif-2102	68	26	treated	treat	VERB
ejif-2102	68	27	as	as	ADP
ejif-2102	68	28	dividends	dividend	NOUN
ejif-2102	68	29	or	or	CCONJ
ejif-2102	68	30	profits	profit	NOUN
ejif-2102	68	31	from	from	ADP
ejif-2102	68	32	investments	investment	NOUN
ejif-2102	68	33	,	,	PUNCT
ejif-2102	68	34	but	but	CCONJ
ejif-2102	68	35	also	also	ADV
ejif-2102	68	36	fall	fall	VERB
ejif-2102	68	37	between	between	ADP
ejif-2102	68	38	the	the	DET
ejif-2102	68	39	income	income	NOUN
ejif-2102	68	40	and	and	CCONJ
ejif-2102	68	41	similar	similar	ADJ
ejif-2102	68	42	interests	interest	NOUN
ejif-2102	68	43	.	.	PUNCT
ejif-2102	69	1	the	the	DET
ejif-2102	69	2	tax	tax	NOUN
ejif-2102	69	3	assimilation	assimilation	NOUN
ejif-2102	69	4	is	be	AUX
ejif-2102	69	5	now	now	ADV
ejif-2102	69	6	complete	complete	ADJ
ejif-2102	69	7	,	,	PUNCT
ejif-2102	69	8	because	because	SCONJ
ejif-2102	69	9	to	to	PART
ejif-2102	69	10	incomes	income	NOUN
ejif-2102	69	11	from	from	ADP
ejif-2102	69	12	islamic	islamic	ADJ
ejif-2102	69	13	finance	finance	NOUN
ejif-2102	69	14	are	be	AUX
ejif-2102	69	15	subjected	subject	VERB
ejif-2102	69	16	to	to	ADP
ejif-2102	69	17	the	the	DET
ejif-2102	69	18	same	same	ADJ
ejif-2102	69	19	provisions	provision	NOUN
ejif-2102	69	20	concerning	concern	VERB
ejif-2102	69	21	similar	similar	ADJ
ejif-2102	69	22	financial	financial	ADJ
ejif-2102	69	23	instruments	instrument	NOUN
ejif-2102	69	24	and	and	CCONJ
ejif-2102	69	25	involving	involve	VERB
ejif-2102	69	26	withholding	withholding	NOUN
ejif-2102	69	27	taxes	taxis	NOUN
ejif-2102	69	28	,	,	PUNCT
ejif-2102	69	29	transfer	transfer	NOUN
ejif-2102	69	30	pricing	pricing	NOUN
ejif-2102	69	31	,	,	PUNCT
ejif-2102	69	32	etc	etc	X
ejif-2102	69	33	.	.	X
ejif-2102	70	1	[	[	X
ejif-2102	70	2	10	10	NUM
ejif-2102	70	3	]	]	PUNCT
ejif-2102	70	4	.	.	PUNCT
ejif-2102	71	1	6	6	NUM
ejif-2102	71	2	in	in	ADP
ejif-2102	71	3	particular	particular	ADJ
ejif-2102	71	4	,	,	PUNCT
ejif-2102	71	5	those	those	DET
ejif-2102	71	6	provisions	provision	NOUN
ejif-2102	71	7	apply	apply	VERB
ejif-2102	71	8	to	to	ADP
ejif-2102	71	9	arrangements	arrangement	NOUN
ejif-2102	71	10	if	if	SCONJ
ejif-2102	71	11	:	:	PUNCT
ejif-2102	71	12	–	–	PUNCT
ejif-2102	71	13	they	they	PRON
ejif-2102	71	14	provide	provide	VERB
ejif-2102	71	15	for	for	ADP
ejif-2102	71	16	a	a	DET
ejif-2102	71	17	person	person	NOUN
ejif-2102	71	18	(	(	PUNCT
ejif-2102	71	19	the	the	DET
ejif-2102	71	20	holder	holder	NOUN
ejif-2102	71	21	)	)	PUNCT
ejif-2102	71	22	to	to	PART
ejif-2102	71	23	pay	pay	VERB
ejif-2102	71	24	a	a	DET
ejif-2102	71	25	sum	sum	NOUN
ejif-2102	71	26	of	of	ADP
ejif-2102	71	27	money	money	NOUN
ejif-2102	71	28	(	(	PUNCT
ejif-2102	71	29	the	the	DET
ejif-2102	71	30	capital	capital	NOUN
ejif-2102	71	31	)	)	PUNCT
ejif-2102	71	32	to	to	ADP
ejif-2102	71	33	another	another	PRON
ejif-2102	71	34	(	(	PUNCT
ejif-2102	71	35	the	the	DET
ejif-2102	71	36	issuer	issuer	NOUN
ejif-2102	71	37	)	)	PUNCT
ejif-2102	71	38	;	;	PUNCT
ejif-2102	71	39	–	–	PUNCT
ejif-2102	71	40	they	they	PRON
ejif-2102	71	41	identify	identify	VERB
ejif-2102	71	42	assets	asset	NOUN
ejif-2102	71	43	,	,	PUNCT
ejif-2102	71	44	or	or	CCONJ
ejif-2102	71	45	a	a	DET
ejif-2102	71	46	class	class	NOUN
ejif-2102	71	47	of	of	ADP
ejif-2102	71	48	assets	asset	NOUN
ejif-2102	71	49	,	,	PUNCT
ejif-2102	71	50	that	that	SCONJ
ejif-2102	71	51	the	the	DET
ejif-2102	71	52	issuer	issuer	NOUN
ejif-2102	71	53	will	will	AUX
ejif-2102	71	54	acquire	acquire	VERB
ejif-2102	71	55	to	to	PART
ejif-2102	71	56	generate	generate	VERB
ejif-2102	71	57	income	income	NOUN
ejif-2102	71	58	or	or	CCONJ
ejif-2102	71	59	gains	gain	NOUN
ejif-2102	71	60	directly	directly	ADV
ejif-2102	71	61	or	or	CCONJ
ejif-2102	71	62	indirectly	indirectly	ADV
ejif-2102	71	63	(	(	PUNCT
ejif-2102	71	64	the	the	DET
ejif-2102	71	65	bond	bond	NOUN
ejif-2102	71	66	assets	asset	NOUN
ejif-2102	71	67	)	)	PUNCT
ejif-2102	71	68	;	;	PUNCT
ejif-2102	71	69	–	–	PUNCT
ejif-2102	71	70	they	they	PRON
ejif-2102	71	71	have	have	VERB
ejif-2102	71	72	a	a	DET
ejif-2102	71	73	specified	specify	VERB
ejif-2102	71	74	life	life	NOUN
ejif-2102	71	75	(	(	PUNCT
ejif-2102	71	76	the	the	DET
ejif-2102	71	77	bond	bond	NOUN
ejif-2102	71	78	term	term	NOUN
ejif-2102	71	79	)	)	PUNCT
ejif-2102	71	80	;	;	PUNCT
ejif-2102	71	81	–	–	PUNCT
ejif-2102	71	82	the	the	DET
ejif-2102	71	83	issuer	issuer	NOUN
ejif-2102	71	84	undertakes	undertake	VERB
ejif-2102	71	85	to	to	ADP
ejif-2102	71	86	:	:	PUNCT
ejif-2102	71	87	dispose	dispose	VERB
ejif-2102	71	88	at	at	ADP
ejif-2102	71	89	the	the	DET
ejif-2102	71	90	end	end	NOUN
ejif-2102	71	91	of	of	ADP
ejif-2102	71	92	the	the	DET
ejif-2102	71	93	bond	bond	NOUN
ejif-2102	71	94	term	term	NOUN
ejif-2102	71	95	of	of	ADP
ejif-2102	71	96	any	any	DET
ejif-2102	71	97	bond	bond	NOUN
ejif-2102	71	98	assets	asset	NOUN
ejif-2102	71	99	which	which	PRON
ejif-2102	71	100	are	be	AUX
ejif-2102	71	101	still	still	ADV
ejif-2102	71	102	in	in	ADP
ejif-2102	71	103	the	the	DET
ejif-2102	71	104	issuer	issuer	NOUN
ejif-2102	71	105	’s	’s	PART
ejif-2102	71	106	possession	possession	NOUN
ejif-2102	71	107	;	;	PUNCT
ejif-2102	71	108	make	make	VERB
ejif-2102	71	109	a	a	DET
ejif-2102	71	110	repayment	repayment	NOUN
ejif-2102	71	111	of	of	ADP
ejif-2102	71	112	the	the	DET
ejif-2102	71	113	capital	capital	NOUN
ejif-2102	71	114	(	(	PUNCT
ejif-2102	71	115	the	the	DET
ejif-2102	71	116	redemption	redemption	NOUN
ejif-2102	71	117	payment	payment	NOUN
ejif-2102	71	118	)	)	PUNCT
ejif-2102	71	119	to	to	ADP
ejif-2102	71	120	the	the	DET
ejif-2102	71	121	holder	holder	NOUN
ejif-2102	71	122	during	during	ADP
ejif-2102	71	123	or	or	CCONJ
ejif-2102	71	124	at	at	ADP
ejif-2102	71	125	the	the	DET
ejif-2102	71	126	end	end	NOUN
ejif-2102	71	127	of	of	ADP
ejif-2102	71	128	the	the	DET
ejif-2102	71	129	bond	bond	NOUN
ejif-2102	71	130	term	term	NOUN
ejif-2102	71	131	(	(	PUNCT
ejif-2102	71	132	whether	whether	SCONJ
ejif-2102	71	133	or	or	CCONJ
ejif-2102	71	134	not	not	PART
ejif-2102	71	135	in	in	ADP
ejif-2102	71	136	instalments	instalment	NOUN
ejif-2102	71	137	)	)	PUNCT
ejif-2102	71	138	;	;	PUNCT
ejif-2102	71	139	and	and	CCONJ
ejif-2102	71	140	pay	pay	VERB
ejif-2102	71	141	to	to	ADP
ejif-2102	71	142	the	the	DET
ejif-2102	71	143	holder	holder	NOUN
ejif-2102	71	144	other	other	ADJ
ejif-2102	71	145	amounts	amount	VERB
ejif-2102	71	146	on	on	ADP
ejif-2102	71	147	one	one	NUM
ejif-2102	71	148	or	or	CCONJ
ejif-2102	71	149	more	more	ADJ
ejif-2102	71	150	occasions	occasion	NOUN
ejif-2102	71	151	during	during	ADP
ejif-2102	71	152	or	or	CCONJ
ejif-2102	71	153	at	at	ADP
ejif-2102	71	154	the	the	DET
ejif-2102	71	155	end	end	NOUN
ejif-2102	71	156	of	of	ADP
ejif-2102	71	157	the	the	DET
ejif-2102	71	158	bond	bond	NOUN
ejif-2102	71	159	term	term	NOUN
ejif-2102	71	160	(	(	PUNCT
ejif-2102	71	161	additional	additional	ADJ
ejif-2102	71	162	payments	payment	NOUN
ejif-2102	71	163	)	)	PUNCT
ejif-2102	71	164	;	;	PUNCT
ejif-2102	71	165	–	–	PUNCT
ejif-2102	71	166	the	the	DET
ejif-2102	71	167	additional	additional	ADJ
ejif-2102	71	168	payments	payment	NOUN
ejif-2102	71	169	do	do	AUX
ejif-2102	71	170	not	not	PART
ejif-2102	71	171	exceed	exceed	VERB
ejif-2102	71	172	a	a	DET
ejif-2102	71	173	reasonable	reasonable	ADJ
ejif-2102	71	174	commercial	commercial	ADJ
ejif-2102	71	175	return	return	NOUN
ejif-2102	71	176	on	on	ADP
ejif-2102	71	177	a	a	DET
ejif-2102	71	178	loan	loan	NOUN
ejif-2102	71	179	of	of	ADP
ejif-2102	71	180	the	the	DET
ejif-2102	71	181	capital	capital	NOUN
ejif-2102	71	182	;	;	PUNCT
ejif-2102	71	183	–	–	PUNCT
ejif-2102	71	184	the	the	DET
ejif-2102	71	185	issuer	issuer	NOUN
ejif-2102	71	186	arranges	arrange	NOUN
ejif-2102	71	187	for	for	SCONJ
ejif-2102	71	188	the	the	DET
ejif-2102	71	189	bond	bond	NOUN
ejif-2102	71	190	assets	asset	NOUN
ejif-2102	71	191	to	to	PART
ejif-2102	71	192	be	be	AUX
ejif-2102	71	193	managed	manage	VERB
ejif-2102	71	194	with	with	ADP
ejif-2102	71	195	a	a	DET
ejif-2102	71	196	view	view	NOUN
ejif-2102	71	197	to	to	ADP
ejif-2102	71	198	generating	generate	VERB
ejif-2102	71	199	income	income	NOUN
ejif-2102	71	200	sufficient	sufficient	ADJ
ejif-2102	71	201	to	to	PART
ejif-2102	71	202	pay	pay	VERB
ejif-2102	71	203	the	the	DET
ejif-2102	71	204	redemption	redemption	NOUN
ejif-2102	71	205	payment	payment	NOUN
ejif-2102	71	206	and	and	CCONJ
ejif-2102	71	207	the	the	DET
ejif-2102	71	208	additional	additional	ADJ
ejif-2102	71	209	payments	payment	NOUN
ejif-2102	71	210	;	;	PUNCT
ejif-2102	71	211	ireland	ireland	NOUN
ejif-2102	71	212	has	have	AUX
ejif-2102	71	213	also	also	ADV
ejif-2102	71	214	introduced	introduce	VERB
ejif-2102	71	215	a	a	DET
ejif-2102	71	216	specific	specific	ADJ
ejif-2102	71	217	legislation	legislation	NOUN
ejif-2102	71	218	concerning	concern	VERB
ejif-2102	71	219	sukuk	sukuk	NOUN
ejif-2102	71	220	and	and	CCONJ
ejif-2102	71	221	other	other	ADJ
ejif-2102	71	222	transaction	transaction	NOUN
ejif-2102	71	223	(	(	PUNCT
ejif-2102	71	224	murabaha	murabaha	INTJ
ejif-2102	71	225	,	,	PUNCT
ejif-2102	71	226	musharaka	musharaka	NOUN
ejif-2102	71	227	,	,	PUNCT
ejif-2102	71	228	and	and	CCONJ
ejif-2102	71	229	mudaraba	mudaraba	NOUN
ejif-2102	71	230	)	)	PUNCT
ejif-2102	71	231	.	.	PUNCT
ejif-2102	72	1	more	more	ADV
ejif-2102	72	2	in	in	ADP
ejif-2102	72	3	detail	detail	NOUN
ejif-2102	72	4	,	,	PUNCT
ejif-2102	72	5	the	the	DET
ejif-2102	72	6	finance	finance	NOUN
ejif-2102	72	7	act	act	NOUN
ejif-2102	72	8	2010	2010	NUM
ejif-2102	72	9	has	have	AUX
ejif-2102	72	10	provided	provide	VERB
ejif-2102	72	11	that	that	SCONJ
ejif-2102	72	12	,	,	PUNCT
ejif-2102	72	13	with	with	ADP
ejif-2102	72	14	reference	reference	NOUN
ejif-2102	72	15	to	to	ADP
ejif-2102	72	16	sukuk	sukuk	NOUN
ejif-2102	72	17	,	,	PUNCT
ejif-2102	72	18	the	the	DET
ejif-2102	72	19	investment	investment	NOUN
ejif-2102	72	20	return	return	NOUN
ejif-2102	72	21	will	will	AUX
ejif-2102	72	22	be	be	AUX
ejif-2102	72	23	treated	treat	VERB
ejif-2102	72	24	for	for	ADP
ejif-2102	72	25	purposes	purpose	NOUN
ejif-2102	72	26	of	of	ADP
ejif-2102	72	27	irish	irish	ADJ
ejif-2102	72	28	tax	tax	NOUN
ejif-2102	72	29	law	law	NOUN
ejif-2102	72	30	as	as	SCONJ
ejif-2102	72	31	if	if	SCONJ
ejif-2102	72	32	it	it	PRON
ejif-2102	72	33	was	be	AUX
ejif-2102	72	34	interest	interest	NOUN
ejif-2102	72	35	on	on	ADP
ejif-2102	72	36	a	a	DET
ejif-2102	72	37	security	security	NOUN
ejif-2102	72	38	,	,	PUNCT
ejif-2102	72	39	and	and	CCONJ
ejif-2102	72	40	the	the	DET
ejif-2102	72	41	investment	investment	NOUN
ejif-2102	72	42	return	return	NOUN
ejif-2102	72	43	will	will	AUX
ejif-2102	72	44	be	be	AUX
ejif-2102	72	45	charged	charge	VERB
ejif-2102	72	46	to	to	ADP
ejif-2102	72	47	tax	tax	VERB
ejif-2102	72	48	accordingly	accordingly	ADV
ejif-2102	72	49	,	,	PUNCT
ejif-2102	72	50	only	only	ADV
ejif-2102	72	51	if	if	SCONJ
ejif-2102	72	52	certain	certain	ADJ
ejif-2102	72	53	conditions	condition	NOUN
ejif-2102	72	54	are	be	AUX
ejif-2102	72	55	met	meet	VERB
ejif-2102	72	56	[	[	PUNCT
ejif-2102	72	57	12	12	NUM
ejif-2102	72	58	]	]	PUNCT
ejif-2102	72	59	.	.	PUNCT
ejif-2102	73	1	in	in	ADP
ejif-2102	73	2	light	light	NOUN
ejif-2102	73	3	of	of	ADP
ejif-2102	73	4	the	the	DET
ejif-2102	73	5	above	above	ADJ
ejif-2102	73	6	,	,	PUNCT
ejif-2102	73	7	both	both	CCONJ
ejif-2102	73	8	with	with	ADP
ejif-2102	73	9	reference	reference	NOUN
ejif-2102	73	10	to	to	ADP
ejif-2102	73	11	the	the	DET
ejif-2102	73	12	taxation	taxation	NOUN
ejif-2102	73	13	of	of	ADP
ejif-2102	73	14	sukuk	sukuk	NOUN
ejif-2102	73	15	in	in	ADP
ejif-2102	73	16	the	the	DET
ejif-2102	73	17	hands	hand	NOUN
ejif-2102	73	18	of	of	ADP
ejif-2102	73	19	the	the	DET
ejif-2102	73	20	holder	holder	NOUN
ejif-2102	73	21	and	and	CCONJ
ejif-2102	73	22	to	to	ADP
ejif-2102	73	23	the	the	DET
ejif-2102	73	24	tax	tax	NOUN
ejif-2102	73	25	deductibility	deductibility	NOUN
ejif-2102	73	26	of	of	ADP
ejif-2102	73	27	the	the	DET
ejif-2102	73	28	sukuk	sukuk	ADJ
ejif-2102	73	29	remuneration	remuneration	NOUN
ejif-2102	73	30	paid	pay	VERB
ejif-2102	73	31	by	by	ADP
ejif-2102	73	32	the	the	DET
ejif-2102	73	33	issuer	issuer	NOUN
ejif-2102	73	34	,	,	PUNCT
ejif-2102	73	35	the	the	DET
ejif-2102	73	36	main	main	ADJ
ejif-2102	73	37	issue	issue	NOUN
ejif-2102	73	38	in	in	ADP
ejif-2102	73	39	all	all	DET
ejif-2102	73	40	the	the	DET
ejif-2102	73	41	countries	country	NOUN
ejif-2102	73	42	which	which	PRON
ejif-2102	73	43	address	address	VERB
ejif-2102	73	44	this	this	DET
ejif-2102	73	45	topic	topic	NOUN
ejif-2102	73	46	seems	seem	VERB
ejif-2102	73	47	to	to	PART
ejif-2102	73	48	be	be	AUX
ejif-2102	73	49	whether	whether	SCONJ
ejif-2102	73	50	,	,	PUNCT
ejif-2102	73	51	and	and	CCONJ
ejif-2102	73	52	under	under	ADP
ejif-2102	73	53	which	which	PRON
ejif-2102	73	54	circumstances	circumstance	NOUN
ejif-2102	73	55	,	,	PUNCT
ejif-2102	73	56	the	the	DET
ejif-2102	73	57	economic	economic	ADJ
ejif-2102	73	58	substance	substance	NOUN
ejif-2102	73	59	or	or	CCONJ
ejif-2102	73	60	the	the	DET
ejif-2102	73	61	juridical	juridical	ADJ
ejif-2102	73	62	form	form	NOUN
ejif-2102	73	63	prevails	prevail	VERB
ejif-2102	73	64	.	.	PUNCT
ejif-2102	74	1	in	in	ADP
ejif-2102	74	2	the	the	DET
ejif-2102	74	3	above	above	ADV
ejif-2102	74	4	-	-	PUNCT
ejif-2102	74	5	mentioned	mention	VERB
ejif-2102	74	6	countries	country	NOUN
ejif-2102	74	7	,	,	PUNCT
ejif-2102	74	8	the	the	DET
ejif-2102	74	9	prevailing	prevail	VERB
ejif-2102	74	10	approach	approach	NOUN
ejif-2102	74	11	seems	seem	VERB
ejif-2102	74	12	to	to	PART
ejif-2102	74	13	be	be	AUX
ejif-2102	74	14	a	a	DET
ejif-2102	74	15	“	"	PUNCT
ejif-2102	74	16	conditioned	condition	VERB
ejif-2102	74	17	”	"	PUNCT
ejif-2102	74	18	substantial	substantial	ADJ
ejif-2102	74	19	approach	approach	NOUN
ejif-2102	74	20	.	.	PUNCT
ejif-2102	75	1	in	in	ADP
ejif-2102	75	2	other	other	ADJ
ejif-2102	75	3	words	word	NOUN
ejif-2102	75	4	,	,	PUNCT
ejif-2102	75	5	those	those	DET
ejif-2102	75	6	countries	country	NOUN
ejif-2102	75	7	generally	generally	ADV
ejif-2102	75	8	allow	allow	VERB
ejif-2102	75	9	a	a	DET
ejif-2102	75	10	substance	substance	NOUN
ejif-2102	75	11	-	-	PUNCT
ejif-2102	75	12	based	base	VERB
ejif-2102	75	13	taxation	taxation	NOUN
ejif-2102	75	14	of	of	ADP
ejif-2102	75	15	if	if	SCONJ
ejif-2102	75	16	instruments	instrument	NOUN
ejif-2102	75	17	(	(	PUNCT
ejif-2102	75	18	also	also	ADV
ejif-2102	75	19	because	because	SCONJ
ejif-2102	75	20	a	a	DET
ejif-2102	75	21	taxation	taxation	NOUN
ejif-2102	75	22	based	base	VERB
ejif-2102	75	23	merely	merely	ADV
ejif-2102	75	24	on	on	ADP
ejif-2102	75	25	the	the	DET
ejif-2102	75	26	legal	legal	ADJ
ejif-2102	75	27	form	form	NOUN
ejif-2102	75	28	is	be	AUX
ejif-2102	75	29	seen	see	VERB
ejif-2102	75	30	as	as	ADP
ejif-2102	75	31	potentially	potentially	ADV
ejif-2102	75	32	distortive	distortive	ADJ
ejif-2102	75	33	)	)	PUNCT
ejif-2102	75	34	but	but	CCONJ
ejif-2102	75	35	only	only	ADV
ejif-2102	75	36	if	if	SCONJ
ejif-2102	75	37	certain	certain	ADJ
ejif-2102	75	38	condition	condition	NOUN
ejif-2102	75	39	are	be	AUX
ejif-2102	75	40	met	meet	VERB
ejif-2102	75	41	,	,	PUNCT
ejif-2102	75	42	in	in	ADP
ejif-2102	75	43	order	order	NOUN
ejif-2102	75	44	–	–	PUNCT
ejif-2102	75	45	mainly	mainly	ADV
ejif-2102	75	46	–	–	PUNCT
ejif-2102	75	47	to	to	PART
ejif-2102	75	48	prevent	prevent	VERB
ejif-2102	75	49	possible	possible	ADJ
ejif-2102	75	50	tax	tax	NOUN
ejif-2102	75	51	avoidance	avoidance	NOUN
ejif-2102	75	52	by	by	ADP
ejif-2102	75	53	the	the	DET
ejif-2102	75	54	abuse	abuse	NOUN
ejif-2102	75	55	of	of	ADP
ejif-2102	75	56	this	this	DET
ejif-2102	75	57	approach	approach	NOUN
ejif-2102	75	58	and	and	CCONJ
ejif-2102	75	59	to	to	PART
ejif-2102	75	60	avoid	avoid	VERB
ejif-2102	75	61	(	(	PUNCT
ejif-2102	75	62	positive	positive	ADJ
ejif-2102	75	63	or	or	CCONJ
ejif-2102	75	64	negative	negative	ADJ
ejif-2102	75	65	)	)	PUNCT
ejif-2102	75	66	discriminations	discrimination	NOUN
ejif-2102	75	67	among	among	ADP
ejif-2102	75	68	financial	financial	ADJ
ejif-2102	75	69	instruments	instrument	NOUN
ejif-2102	75	70	.	.	PUNCT
ejif-2102	76	1	from	from	ADP
ejif-2102	76	2	an	an	DET
ejif-2102	76	3	italian	italian	ADJ
ejif-2102	76	4	standpoint	standpoint	NOUN
ejif-2102	76	5	,	,	PUNCT
ejif-2102	76	6	bearing	bear	VERB
ejif-2102	76	7	in	in	ADP
ejif-2102	76	8	mind	mind	NOUN
ejif-2102	76	9	that	that	SCONJ
ejif-2102	76	10	no	no	DET
ejif-2102	76	11	clarification	clarification	NOUN
ejif-2102	76	12	has	have	AUX
ejif-2102	76	13	been	be	AUX
ejif-2102	76	14	given	give	VERB
ejif-2102	76	15	so	so	ADV
ejif-2102	76	16	far	far	ADV
ejif-2102	76	17	on	on	ADP
ejif-2102	76	18	if	if	SCONJ
ejif-2102	76	19	instruments	instrument	NOUN
ejif-2102	76	20	(	(	PUNCT
ejif-2102	76	21	neither	neither	CCONJ
ejif-2102	76	22	from	from	ADP
ejif-2102	76	23	the	the	DET
ejif-2102	76	24	tax	tax	NOUN
ejif-2102	76	25	administration	administration	NOUN
ejif-2102	76	26	nor	nor	CCONJ
ejif-2102	76	27	via	via	ADP
ejif-2102	76	28	ad	ad	X
ejif-2102	76	29	hoc	hoc	X
ejif-2102	76	30	legislation	legislation	NOUN
ejif-2102	76	31	)	)	PUNCT
ejif-2102	76	32	,	,	PUNCT
ejif-2102	76	33	the	the	DET
ejif-2102	76	34	general	general	ADJ
ejif-2102	76	35	rules	rule	VERB
ejif-2102	76	36	on	on	ADP
ejif-2102	76	37	taxation	taxation	NOUN
ejif-2102	76	38	of	of	ADP
ejif-2102	76	39	financial	financial	ADJ
ejif-2102	76	40	instruments	instrument	NOUN
ejif-2102	76	41	would	would	AUX
ejif-2102	76	42	apply	apply	VERB
ejif-2102	76	43	.	.	PUNCT
ejif-2102	77	1	as	as	ADP
ejif-2102	77	2	a	a	DET
ejif-2102	77	3	consequence	consequence	NOUN
ejif-2102	77	4	,	,	PUNCT
ejif-2102	77	5	in	in	ADP
ejif-2102	77	6	the	the	DET
ejif-2102	77	7	next	next	ADJ
ejif-2102	77	8	paragraphs	paragraph	NOUN
ejif-2102	77	9	the	the	DET
ejif-2102	77	10	italian	italian	ADJ
ejif-2102	77	11	tax	tax	NOUN
ejif-2102	77	12	treatment	treatment	NOUN
ejif-2102	77	13	of	of	ADP
ejif-2102	77	14	financial	financial	ADJ
ejif-2102	77	15	instrument	instrument	NOUN
ejif-2102	77	16	issuers	issuer	NOUN
ejif-2102	77	17	and	and	CCONJ
ejif-2102	77	18	holders	holder	NOUN
ejif-2102	77	19	is	be	AUX
ejif-2102	77	20	examined	examine	VERB
ejif-2102	77	21	,	,	PUNCT
ejif-2102	77	22	in	in	ADP
ejif-2102	77	23	order	order	NOUN
ejif-2102	77	24	to	to	PART
ejif-2102	77	25	point	point	VERB
ejif-2102	77	26	out	out	ADP
ejif-2102	77	27	some	some	DET
ejif-2102	77	28	considerations	consideration	NOUN
ejif-2102	77	29	about	about	ADP
ejif-2102	77	30	the	the	DET
ejif-2102	77	31	taxation	taxation	NOUN
ejif-2102	77	32	of	of	ADP
ejif-2102	77	33	sukuk	sukuk	NOUN
ejif-2102	77	34	in	in	ADP
ejif-2102	77	35	such	such	ADJ
ejif-2102	77	36	context	context	NOUN
ejif-2102	77	37	.	.	PUNCT
ejif-2102	78	1	iii	iii	X
ejif-2102	78	2	.	.	PUNCT
ejif-2102	79	1	the	the	DET
ejif-2102	79	2	italian	italian	ADJ
ejif-2102	79	3	tax	tax	NOUN
ejif-2102	79	4	framework	framework	NOUN
ejif-2102	79	5	for	for	ADP
ejif-2102	79	6	financial	financial	ADJ
ejif-2102	79	7	instruments	instrument	NOUN
ejif-2102	79	8	as	as	SCONJ
ejif-2102	79	9	mentioned	mention	VERB
ejif-2102	79	10	above	above	ADV
ejif-2102	79	11	,	,	PUNCT
ejif-2102	79	12	while	while	SCONJ
ejif-2102	79	13	several	several	ADJ
ejif-2102	79	14	european	european	ADJ
ejif-2102	79	15	jurisdictions	jurisdiction	NOUN
ejif-2102	79	16	,	,	PUNCT
ejif-2102	79	17	as	as	SCONJ
ejif-2102	79	18	described	describe	VERB
ejif-2102	79	19	in	in	ADP
ejif-2102	79	20	the	the	DET
ejif-2102	79	21	previous	previous	ADJ
ejif-2102	79	22	paragraph	paragraph	NOUN
ejif-2102	79	23	,	,	PUNCT
ejif-2102	79	24	have	have	AUX
ejif-2102	79	25	taken	take	VERB
ejif-2102	79	26	actions	action	NOUN
ejif-2102	79	27	to	to	PART
ejif-2102	79	28	encourage	encourage	VERB
ejif-2102	79	29	the	the	DET
ejif-2102	79	30	development	development	NOUN
ejif-2102	79	31	of	of	ADP
ejif-2102	79	32	shariah	shariah	PROPN
ejif-2102	79	33	-	-	PUNCT
ejif-2102	79	34	compliant	compliant	ADJ
ejif-2102	79	35	transactions	transaction	NOUN
ejif-2102	79	36	also	also	ADV
ejif-2102	79	37	by	by	ADP
ejif-2102	79	38	means	mean	NOUN
ejif-2102	79	39	of	of	ADP
ejif-2102	79	40	a	a	DET
ejif-2102	79	41	non	non	ADJ
ejif-2102	79	42	-	-	ADJ
ejif-2102	79	43	discriminating	discriminating	ADJ
ejif-2102	79	44	tax	tax	NOUN
ejif-2102	79	45	framework7	framework7	NOUN
ejif-2102	79	46	,	,	PUNCT
ejif-2102	79	47	italy	italy	PROPN
ejif-2102	79	48	has	have	AUX
ejif-2102	79	49	not	not	PART
ejif-2102	79	50	adopted	adopt	VERB
ejif-2102	79	51	so	so	ADV
ejif-2102	79	52	far	far	ADV
ejif-2102	79	53	neither	neither	CCONJ
ejif-2102	79	54	specific	specific	ADJ
ejif-2102	79	55	legislative	legislative	ADJ
ejif-2102	79	56	provisions	provision	NOUN
ejif-2102	79	57	nor	nor	CCONJ
ejif-2102	79	58	explicit	explicit	ADJ
ejif-2102	79	59	clarifications	clarification	NOUN
ejif-2102	79	60	(	(	PUNCT
ejif-2102	79	61	in	in	ADP
ejif-2102	79	62	form	form	NOUN
ejif-2102	79	63	of	of	ADP
ejif-2102	79	64	circular	circular	ADJ
ejif-2102	79	65	letter	letter	NOUN
ejif-2102	79	66	or	or	CCONJ
ejif-2102	79	67	resolutions	resolution	NOUN
ejif-2102	79	68	)	)	PUNCT
ejif-2102	79	69	by	by	ADP
ejif-2102	79	70	tax	tax	NOUN
ejif-2102	79	71	administration	administration	NOUN
ejif-2102	79	72	,	,	PUNCT
ejif-2102	79	73	even	even	ADV
ejif-2102	79	74	if	if	SCONJ
ejif-2102	79	75	a	a	DET
ejif-2102	79	76	law	law	NOUN
ejif-2102	79	77	proposal	proposal	NOUN
ejif-2102	79	78	has	have	AUX
ejif-2102	79	79	been	be	AUX
ejif-2102	79	80	recently	recently	ADV
ejif-2102	79	81	filed	file	VERB
ejif-2102	79	82	with	with	ADP
ejif-2102	79	83	the	the	DET
ejif-2102	79	84	italian	italian	ADJ
ejif-2102	79	85	chamber	chamber	NOUN
ejif-2102	79	86	of	of	ADP
ejif-2102	79	87	deputies	deputy	NOUN
ejif-2102	79	88	[	[	X
ejif-2102	79	89	14	14	NUM
ejif-2102	79	90	]	]	PUNCT
ejif-2102	79	91	.	.	PUNCT
ejif-2102	80	1	therefore	therefore	ADV
ejif-2102	80	2	,	,	PUNCT
ejif-2102	80	3	from	from	ADP
ejif-2102	80	4	an	an	DET
ejif-2102	80	5	italian	italian	ADJ
ejif-2102	80	6	perspective	perspective	NOUN
ejif-2102	80	7	the	the	DET
ejif-2102	80	8	tax	tax	NOUN
ejif-2102	80	9	treatment	treatment	NOUN
ejif-2102	80	10	of	of	ADP
ejif-2102	80	11	sukuk	sukuk	NOUN
ejif-2102	80	12	must	must	AUX
ejif-2102	80	13	be	be	AUX
ejif-2102	80	14	determined	determine	VERB
ejif-2102	80	15	according	accord	VERB
ejif-2102	80	16	to	to	ADP
ejif-2102	80	17	the	the	DET
ejif-2102	80	18	general	general	ADJ
ejif-2102	80	19	rules	rule	NOUN
ejif-2102	80	20	applicable	applicable	ADJ
ejif-2102	80	21	to	to	ADP
ejif-2102	80	22	financial	financial	ADJ
ejif-2102	80	23	instruments	instrument	NOUN
ejif-2102	80	24	[	[	X
ejif-2102	80	25	15	15	NUM
ejif-2102	80	26	]	]	PUNCT
ejif-2102	80	27	.	.	PUNCT
ejif-2102	81	1	while	while	SCONJ
ejif-2102	81	2	other	other	ADJ
ejif-2102	81	3	tax	tax	NOUN
ejif-2102	81	4	systems	system	NOUN
ejif-2102	81	5	(	(	PUNCT
ejif-2102	81	6	such	such	ADJ
ejif-2102	81	7	as	as	ADP
ejif-2102	81	8	anglo	anglo	ADJ
ejif-2102	81	9	-	-	PUNCT
ejif-2102	81	10	saxon	saxon	NOUN
ejif-2102	81	11	and	and	CCONJ
ejif-2102	81	12	northern	northern	ADJ
ejif-2102	81	13	europe	europe	PROPN
ejif-2102	81	14	countries	country	NOUN
ejif-2102	81	15	)	)	PUNCT
ejif-2102	81	16	provide	provide	VERB
ejif-2102	81	17	for	for	ADP
ejif-2102	81	18	a	a	DET
ejif-2102	81	19	unique	unique	ADJ
ejif-2102	81	20	income	income	NOUN
ejif-2102	81	21	category	category	NOUN
ejif-2102	81	22	of	of	ADP
ejif-2102	81	23	financial	financial	ADJ
ejif-2102	81	24	income	income	NOUN
ejif-2102	81	25	,	,	PUNCT
ejif-2102	81	26	without	without	ADP
ejif-2102	81	27	any	any	DET
ejif-2102	81	28	further	further	ADJ
ejif-2102	81	29	division	division	NOUN
ejif-2102	81	30	or	or	CCONJ
ejif-2102	81	31	partition	partition	NOUN
ejif-2102	81	32	[	[	X
ejif-2102	81	33	16	16	NUM
ejif-2102	81	34	]	]	X
ejif-2102	81	35	,	,	PUNCT
ejif-2102	81	36	under	under	ADP
ejif-2102	81	37	the	the	DET
ejif-2102	81	38	italian	italian	ADJ
ejif-2102	81	39	income	income	NOUN
ejif-2102	81	40	tax	tax	NOUN
ejif-2102	81	41	code	code	NOUN
ejif-2102	81	42	(	(	PUNCT
ejif-2102	81	43	testo	testo	NOUN
ejif-2102	81	44	unico	unico	PROPN
ejif-2102	81	45	–	–	PUNCT
ejif-2102	81	46	the	the	DET
ejif-2102	81	47	holder	holder	NOUN
ejif-2102	81	48	is	be	AUX
ejif-2102	81	49	able	able	ADJ
ejif-2102	81	50	to	to	PART
ejif-2102	81	51	transfer	transfer	VERB
ejif-2102	81	52	its	its	PRON
ejif-2102	81	53	rights	right	NOUN
ejif-2102	81	54	under	under	ADP
ejif-2102	81	55	the	the	DET
ejif-2102	81	56	arrangements	arrangement	NOUN
ejif-2102	81	57	to	to	ADP
ejif-2102	81	58	another	another	DET
ejif-2102	81	59	person	person	NOUN
ejif-2102	81	60	(	(	PUNCT
ejif-2102	81	61	who	who	PRON
ejif-2102	81	62	becomes	become	VERB
ejif-2102	81	63	the	the	DET
ejif-2102	81	64	holder	holder	NOUN
ejif-2102	81	65	as	as	ADP
ejif-2102	81	66	a	a	DET
ejif-2102	81	67	result	result	NOUN
ejif-2102	81	68	of	of	ADP
ejif-2102	81	69	the	the	DET
ejif-2102	81	70	transfer	transfer	NOUN
ejif-2102	81	71	)	)	PUNCT
ejif-2102	81	72	;	;	PUNCT
ejif-2102	81	73	–	–	PUNCT
ejif-2102	81	74	the	the	DET
ejif-2102	81	75	arrangements	arrangement	NOUN
ejif-2102	81	76	are	be	AUX
ejif-2102	81	77	listed	list	VERB
ejif-2102	81	78	on	on	ADP
ejif-2102	81	79	a	a	DET
ejif-2102	81	80	recognized	recognize	VERB
ejif-2102	81	81	stock	stock	NOUN
ejif-2102	81	82	exchange	exchange	NOUN
ejif-2102	81	83	;	;	PUNCT
ejif-2102	81	84	and	and	CCONJ
ejif-2102	81	85	–	–	PUNCT
ejif-2102	81	86	the	the	DET
ejif-2102	81	87	arrangements	arrangement	NOUN
ejif-2102	81	88	are	be	AUX
ejif-2102	81	89	treated	treat	VERB
ejif-2102	81	90	in	in	ADP
ejif-2102	81	91	accordance	accordance	NOUN
ejif-2102	81	92	with	with	ADP
ejif-2102	81	93	international	international	ADJ
ejif-2102	81	94	accounting	accounting	NOUN
ejif-2102	81	95	standards	standard	NOUN
ejif-2102	81	96	,	,	PUNCT
ejif-2102	81	97	wholly	wholly	ADV
ejif-2102	81	98	or	or	CCONJ
ejif-2102	81	99	partly	partly	ADV
ejif-2102	81	100	,	,	PUNCT
ejif-2102	81	101	as	as	ADP
ejif-2102	81	102	a	a	DET
ejif-2102	81	103	financial	financial	ADJ
ejif-2102	81	104	liability	liability	NOUN
ejif-2102	81	105	of	of	ADP
ejif-2102	81	106	the	the	DET
ejif-2102	81	107	issuer	issuer	NOUN
ejif-2102	81	108	[	[	X
ejif-2102	81	109	11	11	NUM
ejif-2102	81	110	]	]	PUNCT
ejif-2102	81	111	.	.	PUNCT
ejif-2102	82	1	7	7	NUM
ejif-2102	82	2	different	different	ADJ
ejif-2102	82	3	jurisdictions	jurisdiction	NOUN
ejif-2102	82	4	have	have	AUX
ejif-2102	82	5	taken	take	VERB
ejif-2102	82	6	action	action	NOUN
ejif-2102	82	7	in	in	ADP
ejif-2102	82	8	order	order	NOUN
ejif-2102	82	9	to	to	PART
ejif-2102	82	10	enable	enable	VERB
ejif-2102	82	11	the	the	DET
ejif-2102	82	12	execution	execution	NOUN
ejif-2102	82	13	of	of	ADP
ejif-2102	82	14	transactions	transaction	NOUN
ejif-2102	82	15	in	in	ADP
ejif-2102	82	16	line	line	NOUN
ejif-2102	82	17	with	with	ADP
ejif-2102	82	18	the	the	DET
ejif-2102	82	19	dictates	dictate	NOUN
ejif-2102	82	20	of	of	ADP
ejif-2102	82	21	shariah	shariah	PROPN
ejif-2102	82	22	through	through	ADP
ejif-2102	82	23	the	the	DET
ejif-2102	82	24	preparation	preparation	NOUN
ejif-2102	82	25	of	of	ADP
ejif-2102	82	26	a	a	DET
ejif-2102	82	27	favorable	favorable	ADJ
ejif-2102	82	28	regulatory	regulatory	ADJ
ejif-2102	82	29	framework	framework	NOUN
ejif-2102	82	30	,	,	PUNCT
ejif-2102	82	31	both	both	CCONJ
ejif-2102	82	32	in	in	ADP
ejif-2102	82	33	legal	legal	ADJ
ejif-2102	82	34	and	and	CCONJ
ejif-2102	82	35	tax	tax	NOUN
ejif-2102	82	36	.	.	PUNCT
ejif-2102	83	1	the	the	DET
ejif-2102	83	2	uk	uk	PROPN
ejif-2102	83	3	was	be	AUX
ejif-2102	83	4	the	the	DET
ejif-2102	83	5	first	first	ADJ
ejif-2102	83	6	european	european	ADJ
ejif-2102	83	7	jurisdiction	jurisdiction	NOUN
ejif-2102	83	8	to	to	PART
ejif-2102	83	9	adapt	adapt	VERB
ejif-2102	83	10	its	its	PRON
ejif-2102	83	11	tax	tax	NOUN
ejif-2102	83	12	legislation	legislation	NOUN
ejif-2102	83	13	in	in	ADP
ejif-2102	83	14	order	order	NOUN
ejif-2102	83	15	to	to	PART
ejif-2102	83	16	allow	allow	VERB
ejif-2102	83	17	the	the	DET
ejif-2102	83	18	execution	execution	NOUN
ejif-2102	83	19	of	of	ADP
ejif-2102	83	20	transactions	transaction	NOUN
ejif-2102	83	21	in	in	ADP
ejif-2102	83	22	line	line	NOUN
ejif-2102	83	23	with	with	ADP
ejif-2102	83	24	the	the	DET
ejif-2102	83	25	precepts	precept	NOUN
ejif-2102	83	26	of	of	ADP
ejif-2102	83	27	shariah	shariah	PROPN
ejif-2102	84	1	[	[	X
ejif-2102	84	2	13	13	NUM
ejif-2102	84	3	]	]	PUNCT
ejif-2102	84	4	.	.	PUNCT
ejif-2102	85	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2102	85	2	issn	issn	VERB
ejif-2102	85	3	2421	2421	NUM
ejif-2102	85	4	-	-	SYM
ejif-2102	85	5	2172	2172	NUM
ejif-2102	85	6	3	3	NUM
ejif-2102	85	7	ejif	ejif	NOUN
ejif-2102	85	8	–	–	PUNCT
ejif-2102	85	9	european	european	PROPN
ejif-2102	85	10	journal	journal	PROPN
ejif-2102	85	11	of	of	ADP
ejif-2102	85	12	islamic	islamic	PROPN
ejif-2102	85	13	finance	finance	PROPN
ejif-2102	85	14	special	special	ADJ
ejif-2102	85	15	issue	issue	NOUN
ejif-2102	85	16	:	:	PUNCT
ejif-2102	85	17	islamic	islamic	ADJ
ejif-2102	85	18	banking	banking	PROPN
ejif-2102	85	19	&	&	CCONJ
ejif-2102	85	20	finance	finance	PROPN
ejif-2102	85	21	no7	no7	NOUN
ejif-2102	85	22	,	,	PUNCT
ejif-2102	85	23	july	july	PROPN
ejif-2102	85	24	(	(	PUNCT
ejif-2102	85	25	2017	2017	NUM
ejif-2102	85	26	)	)	PUNCT
ejif-2102	85	27	delle	delle	NOUN
ejif-2102	85	28	imposte	imposte	PROPN
ejif-2102	85	29	sui	sui	PROPN
ejif-2102	85	30	redditi	redditi	PROPN
ejif-2102	85	31	,	,	PUNCT
ejif-2102	85	32	tuir	tuir	NOUN
ejif-2102	85	33	)	)	PUNCT
ejif-2102	85	34	taxation	taxation	NOUN
ejif-2102	85	35	of	of	ADP
ejif-2102	85	36	financial	financial	ADJ
ejif-2102	85	37	income	income	NOUN
ejif-2102	85	38	for	for	ADP
ejif-2102	85	39	non	non	ADJ
ejif-2102	85	40	-	-	ADJ
ejif-2102	85	41	business	business	ADJ
ejif-2102	85	42	subjects	subject	NOUN
ejif-2102	85	43	is	be	AUX
ejif-2102	85	44	based	base	VERB
ejif-2102	85	45	on	on	ADP
ejif-2102	85	46	two	two	NUM
ejif-2102	85	47	income	income	NOUN
ejif-2102	85	48	categories	category	NOUN
ejif-2102	85	49	,	,	PUNCT
ejif-2102	85	50	depending	depend	VERB
ejif-2102	85	51	on	on	ADP
ejif-2102	85	52	the	the	DET
ejif-2102	85	53	“	"	PUNCT
ejif-2102	85	54	static	static	NOUN
ejif-2102	85	55	”	"	PUNCT
ejif-2102	85	56	or	or	CCONJ
ejif-2102	85	57	“	"	PUNCT
ejif-2102	85	58	dynamic	dynamic	ADJ
ejif-2102	85	59	”	"	PUNCT
ejif-2102	85	60	use	use	NOUN
ejif-2102	85	61	of	of	ADP
ejif-2102	85	62	capital	capital	NOUN
ejif-2102	85	63	.	.	PUNCT
ejif-2102	86	1	more	more	ADJ
ejif-2102	86	2	in	in	ADP
ejif-2102	86	3	detail	detail	NOUN
ejif-2102	86	4	,	,	PUNCT
ejif-2102	86	5	the	the	DET
ejif-2102	86	6	first	first	ADJ
ejif-2102	86	7	is	be	AUX
ejif-2102	86	8	considered	consider	VERB
ejif-2102	86	9	“	"	PUNCT
ejif-2102	86	10	investment	investment	NOUN
ejif-2102	86	11	income	income	NOUN
ejif-2102	86	12	”	"	PUNCT
ejif-2102	86	13	or	or	CCONJ
ejif-2102	86	14	“	"	PUNCT
ejif-2102	86	15	income	income	NOUN
ejif-2102	86	16	from	from	ADP
ejif-2102	86	17	capital	capital	NOUN
ejif-2102	86	18	”	"	PUNCT
ejif-2102	86	19	(	(	PUNCT
ejif-2102	86	20	redditi	redditi	PROPN
ejif-2102	86	21	di	di	X
ejif-2102	86	22	capitale	capitale	PROPN
ejif-2102	86	23	)	)	PUNCT
ejif-2102	86	24	,	,	PUNCT
ejif-2102	86	25	and	and	CCONJ
ejif-2102	86	26	it	it	PRON
ejif-2102	86	27	includes	include	VERB
ejif-2102	86	28	all	all	DET
ejif-2102	86	29	the	the	DET
ejif-2102	86	30	income	income	NOUN
ejif-2102	86	31	derived	derive	VERB
ejif-2102	86	32	by	by	ADP
ejif-2102	86	33	a	a	DET
ejif-2102	86	34	mere	mere	ADJ
ejif-2102	86	35	“	"	PUNCT
ejif-2102	86	36	static	static	ADJ
ejif-2102	86	37	”	"	PUNCT
ejif-2102	86	38	use	use	NOUN
ejif-2102	86	39	of	of	ADP
ejif-2102	86	40	the	the	DET
ejif-2102	86	41	capital	capital	NOUN
ejif-2102	86	42	,	,	PUNCT
ejif-2102	86	43	as	as	ADP
ejif-2102	86	44	interest	interest	NOUN
ejif-2102	86	45	and	and	CCONJ
ejif-2102	86	46	dividends	dividend	NOUN
ejif-2102	86	47	,	,	PUNCT
ejif-2102	86	48	in	in	ADP
ejif-2102	86	49	which	which	PRON
ejif-2102	86	50	the	the	DET
ejif-2102	86	51	remuneration	remuneration	NOUN
ejif-2102	86	52	is	be	AUX
ejif-2102	86	53	the	the	DET
ejif-2102	86	54	consequence	consequence	NOUN
ejif-2102	86	55	of	of	ADP
ejif-2102	86	56	the	the	DET
ejif-2102	86	57	productivity	productivity	NOUN
ejif-2102	86	58	of	of	ADP
ejif-2102	86	59	the	the	DET
ejif-2102	86	60	capital	capital	NOUN
ejif-2102	86	61	.	.	PUNCT
ejif-2102	87	1	on	on	ADP
ejif-2102	87	2	the	the	DET
ejif-2102	87	3	other	other	ADJ
ejif-2102	87	4	hand	hand	NOUN
ejif-2102	87	5	,	,	PUNCT
ejif-2102	87	6	the	the	DET
ejif-2102	87	7	“	"	PUNCT
ejif-2102	87	8	dynamic	dynamic	ADJ
ejif-2102	87	9	”	"	PUNCT
ejif-2102	87	10	use	use	NOUN
ejif-2102	87	11	of	of	ADP
ejif-2102	87	12	capital	capital	NOUN
ejif-2102	87	13	refers	refer	VERB
ejif-2102	87	14	to	to	ADP
ejif-2102	87	15	those	those	DET
ejif-2102	87	16	cases	case	NOUN
ejif-2102	87	17	in	in	ADP
ejif-2102	87	18	which	which	PRON
ejif-2102	87	19	the	the	DET
ejif-2102	87	20	emersion	emersion	NOUN
ejif-2102	87	21	of	of	ADP
ejif-2102	87	22	positive	positive	ADJ
ejif-2102	87	23	or	or	CCONJ
ejif-2102	87	24	negative	negative	ADJ
ejif-2102	87	25	differences	difference	NOUN
ejif-2102	87	26	in	in	ADP
ejif-2102	87	27	dependence	dependence	NOUN
ejif-2102	87	28	on	on	ADP
ejif-2102	87	29	an	an	DET
ejif-2102	87	30	uncertain	uncertain	ADJ
ejif-2102	87	31	event	event	NOUN
ejif-2102	87	32	is	be	AUX
ejif-2102	87	33	possible	possible	ADJ
ejif-2102	87	34	,	,	PUNCT
ejif-2102	87	35	such	such	ADJ
ejif-2102	87	36	as	as	ADP
ejif-2102	87	37	capital	capital	NOUN
ejif-2102	87	38	gains	gain	NOUN
ejif-2102	87	39	and	and	CCONJ
ejif-2102	87	40	losses	loss	NOUN
ejif-2102	87	41	(	(	PUNCT
ejif-2102	87	42	art	art	NOUN
ejif-2102	87	43	.	.	PUNCT
ejif-2102	88	1	44	44	NUM
ejif-2102	88	2	,	,	PUNCT
ejif-2102	88	3	par	par	NOUN
ejif-2102	88	4	.	.	PUNCT
ejif-2102	89	1	1	1	NUM
ejif-2102	89	2	,	,	PUNCT
ejif-2102	89	3	letter	letter	NOUN
ejif-2102	89	4	h	h	PROPN
ejif-2102	89	5	,	,	PUNCT
ejif-2102	89	6	tuir	tuir	NOUN
ejif-2102	89	7	)	)	PUNCT
ejif-2102	89	8	.	.	PUNCT
ejif-2102	90	1	on	on	ADP
ejif-2102	90	2	the	the	DET
ejif-2102	90	3	contrary	contrary	NOUN
ejif-2102	90	4	,	,	PUNCT
ejif-2102	90	5	for	for	ADP
ejif-2102	90	6	business	business	NOUN
ejif-2102	90	7	entities	entity	NOUN
ejif-2102	90	8	income	income	NOUN
ejif-2102	90	9	from	from	ADP
ejif-2102	90	10	capital	capital	NOUN
ejif-2102	90	11	and	and	CCONJ
ejif-2102	90	12	capital	capital	NOUN
ejif-2102	90	13	gains	gain	NOUN
ejif-2102	90	14	/	/	SYM
ejif-2102	90	15	losses	loss	NOUN
ejif-2102	90	16	are	be	AUX
ejif-2102	90	17	generally	generally	ADV
ejif-2102	90	18	included	include	VERB
ejif-2102	90	19	in	in	ADP
ejif-2102	90	20	the	the	DET
ejif-2102	90	21	determination	determination	NOUN
ejif-2102	90	22	of	of	ADP
ejif-2102	90	23	the	the	DET
ejif-2102	90	24	taxable	taxable	ADJ
ejif-2102	90	25	income	income	NOUN
ejif-2102	90	26	,	,	PUNCT
ejif-2102	90	27	as	as	SCONJ
ejif-2102	90	28	all	all	DET
ejif-2102	90	29	the	the	DET
ejif-2102	90	30	income	income	NOUN
ejif-2102	90	31	derived	derive	VERB
ejif-2102	90	32	in	in	ADP
ejif-2102	90	33	a	a	DET
ejif-2102	90	34	business	business	NOUN
ejif-2102	90	35	activity	activity	NOUN
ejif-2102	90	36	is	be	AUX
ejif-2102	90	37	considered	consider	VERB
ejif-2102	90	38	business	business	NOUN
ejif-2102	90	39	income	income	NOUN
ejif-2102	90	40	and	and	CCONJ
ejif-2102	90	41	it	it	PRON
ejif-2102	90	42	is	be	AUX
ejif-2102	90	43	subject	subject	ADJ
ejif-2102	90	44	to	to	ADP
ejif-2102	90	45	corporate	corporate	ADJ
ejif-2102	90	46	income	income	NOUN
ejif-2102	90	47	tax	tax	NOUN
ejif-2102	90	48	.	.	PUNCT
ejif-2102	91	1	in	in	ADP
ejif-2102	91	2	light	light	NOUN
ejif-2102	91	3	of	of	ADP
ejif-2102	91	4	the	the	DET
ejif-2102	91	5	considerations	consideration	NOUN
ejif-2102	91	6	made	make	VERB
ejif-2102	91	7	above	above	ADV
ejif-2102	91	8	,	,	PUNCT
ejif-2102	91	9	the	the	DET
ejif-2102	91	10	main	main	ADJ
ejif-2102	91	11	issue	issue	NOUN
ejif-2102	91	12	seems	seem	VERB
ejif-2102	91	13	mostly	mostly	ADV
ejif-2102	91	14	related	relate	VERB
ejif-2102	91	15	to	to	ADP
ejif-2102	91	16	the	the	DET
ejif-2102	91	17	investment	investment	NOUN
ejif-2102	91	18	income	income	NOUN
ejif-2102	91	19	category	category	NOUN
ejif-2102	91	20	,	,	PUNCT
ejif-2102	91	21	due	due	ADP
ejif-2102	91	22	to	to	ADP
ejif-2102	91	23	the	the	DET
ejif-2102	91	24	fact	fact	NOUN
ejif-2102	91	25	that	that	SCONJ
ejif-2102	91	26	from	from	ADP
ejif-2102	91	27	tax	tax	NOUN
ejif-2102	91	28	purposes	purpose	NOUN
ejif-2102	91	29	it	it	PRON
ejif-2102	91	30	is	be	AUX
ejif-2102	91	31	crucial	crucial	ADJ
ejif-2102	91	32	to	to	PART
ejif-2102	91	33	ascertain	ascertain	VERB
ejif-2102	91	34	when	when	SCONJ
ejif-2102	91	35	,	,	PUNCT
ejif-2102	91	36	and	and	CCONJ
ejif-2102	91	37	under	under	ADP
ejif-2102	91	38	which	which	PRON
ejif-2102	91	39	conditions	condition	NOUN
ejif-2102	91	40	,	,	PUNCT
ejif-2102	91	41	a	a	DET
ejif-2102	91	42	sukuk	sukuk	ADJ
ejif-2102	91	43	remuneration	remuneration	NOUN
ejif-2102	91	44	is	be	AUX
ejif-2102	91	45	considered	consider	VERB
ejif-2102	91	46	as	as	ADP
ejif-2102	91	47	a	a	DET
ejif-2102	91	48	dividend	dividend	NOUN
ejif-2102	91	49	or	or	CCONJ
ejif-2102	91	50	as	as	ADP
ejif-2102	91	51	an	an	DET
ejif-2102	91	52	interest	interest	NOUN
ejif-2102	91	53	,	,	PUNCT
ejif-2102	91	54	and	and	CCONJ
ejif-2102	91	55	the	the	DET
ejif-2102	91	56	criteria	criterion	NOUN
ejif-2102	91	57	for	for	ADP
ejif-2102	91	58	the	the	DET
ejif-2102	91	59	deductibility	deductibility	NOUN
ejif-2102	91	60	of	of	ADP
ejif-2102	91	61	the	the	DET
ejif-2102	91	62	sukuk	sukuk	ADJ
ejif-2102	91	63	remuneration	remuneration	NOUN
ejif-2102	91	64	from	from	ADP
ejif-2102	91	65	the	the	DET
ejif-2102	91	66	issuer	issuer	NOUN
ejif-2102	91	67	’s	’s	PART
ejif-2102	91	68	taxable	taxable	ADJ
ejif-2102	91	69	income	income	NOUN
ejif-2102	91	70	.	.	PUNCT
ejif-2102	92	1	a.	a.	NOUN
ejif-2102	92	2	taxation	taxation	NOUN
ejif-2102	92	3	of	of	ADP
ejif-2102	92	4	investment	investment	NOUN
ejif-2102	92	5	income	income	NOUN
ejif-2102	92	6	:	:	PUNCT
ejif-2102	92	7	interest	interest	NOUN
ejif-2102	92	8	versus	versus	ADP
ejif-2102	92	9	dividends	dividend	NOUN
ejif-2102	92	10	this	this	DET
ejif-2102	92	11	category	category	NOUN
ejif-2102	92	12	includes	include	VERB
ejif-2102	92	13	both	both	DET
ejif-2102	92	14	income	income	NOUN
ejif-2102	92	15	from	from	ADP
ejif-2102	92	16	investment	investment	NOUN
ejif-2102	92	17	in	in	ADP
ejif-2102	92	18	companies	company	NOUN
ejif-2102	92	19	and	and	CCONJ
ejif-2102	92	20	other	other	ADJ
ejif-2102	92	21	entities	entity	NOUN
ejif-2102	92	22	(	(	PUNCT
ejif-2102	92	23	such	such	ADJ
ejif-2102	92	24	as	as	ADP
ejif-2102	92	25	dividends	dividend	NOUN
ejif-2102	92	26	)	)	PUNCT
ejif-2102	92	27	and	and	CCONJ
ejif-2102	92	28	interest	interest	NOUN
ejif-2102	92	29	and	and	CCONJ
ejif-2102	92	30	other	other	ADJ
ejif-2102	92	31	income	income	NOUN
ejif-2102	92	32	arising	arise	VERB
ejif-2102	92	33	from	from	ADP
ejif-2102	92	34	loans	loan	NOUN
ejif-2102	92	35	and	and	CCONJ
ejif-2102	92	36	other	other	ADJ
ejif-2102	92	37	forms	form	NOUN
ejif-2102	92	38	of	of	ADP
ejif-2102	92	39	capital	capital	NOUN
ejif-2102	92	40	deployment	deployment	NOUN
ejif-2102	92	41	(	(	PUNCT
ejif-2102	92	42	obligations	obligation	NOUN
ejif-2102	92	43	,	,	PUNCT
ejif-2102	92	44	bonds	bond	NOUN
ejif-2102	92	45	,	,	PUNCT
ejif-2102	92	46	certificates	certificate	NOUN
ejif-2102	92	47	,	,	PUNCT
ejif-2102	92	48	etc	etc	X
ejif-2102	92	49	.	.	X
ejif-2102	92	50	)	)	PUNCT
ejif-2102	92	51	.	.	PUNCT
ejif-2102	93	1	the	the	DET
ejif-2102	93	2	determination	determination	NOUN
ejif-2102	93	3	of	of	ADP
ejif-2102	93	4	the	the	DET
ejif-2102	93	5	taxable	taxable	ADJ
ejif-2102	93	6	income	income	NOUN
ejif-2102	93	7	for	for	ADP
ejif-2102	93	8	such	such	ADJ
ejif-2102	93	9	category	category	NOUN
ejif-2102	93	10	is	be	AUX
ejif-2102	93	11	based	base	VERB
ejif-2102	93	12	on	on	ADP
ejif-2102	93	13	two	two	NUM
ejif-2102	93	14	main	main	ADJ
ejif-2102	93	15	principles	principle	NOUN
ejif-2102	93	16	:	:	PUNCT
ejif-2102	93	17	non	non	ADJ
ejif-2102	93	18	-	-	NOUN
ejif-2102	93	19	deductibility	deductibility	NOUN
ejif-2102	93	20	of	of	ADP
ejif-2102	93	21	the	the	DET
ejif-2102	93	22	production	production	NOUN
ejif-2102	93	23	expenses	expense	NOUN
ejif-2102	93	24	(	(	PUNCT
ejif-2102	93	25	e.g.	e.g.	ADV
ejif-2102	93	26	,	,	PUNCT
ejif-2102	93	27	bank	bank	NOUN
ejif-2102	93	28	fees	fee	NOUN
ejif-2102	93	29	)	)	PUNCT
ejif-2102	93	30	or	or	CCONJ
ejif-2102	93	31	capital	capital	NOUN
ejif-2102	93	32	losses	loss	NOUN
ejif-2102	93	33	,	,	PUNCT
ejif-2102	93	34	and	and	CCONJ
ejif-2102	93	35	taxation	taxation	NOUN
ejif-2102	93	36	at	at	ADP
ejif-2102	93	37	the	the	DET
ejif-2102	93	38	time	time	NOUN
ejif-2102	93	39	of	of	ADP
ejif-2102	93	40	the	the	DET
ejif-2102	93	41	receipt	receipt	NOUN
ejif-2102	93	42	and	and	CCONJ
ejif-2102	93	43	not	not	PART
ejif-2102	93	44	on	on	ADP
ejif-2102	93	45	an	an	DET
ejif-2102	93	46	accrual	accrual	ADJ
ejif-2102	93	47	basis	basis	NOUN
ejif-2102	93	48	(	(	PUNCT
ejif-2102	93	49	i.e.	i.e.	X
ejif-2102	93	50	,	,	PUNCT
ejif-2102	93	51	income	income	NOUN
ejif-2102	93	52	is	be	AUX
ejif-2102	93	53	taxed	tax	VERB
ejif-2102	93	54	only	only	ADV
ejif-2102	93	55	at	at	ADP
ejif-2102	93	56	the	the	DET
ejif-2102	93	57	time	time	NOUN
ejif-2102	93	58	of	of	ADP
ejif-2102	93	59	the	the	DET
ejif-2102	93	60	payment	payment	NOUN
ejif-2102	93	61	in	in	ADP
ejif-2102	93	62	the	the	DET
ejif-2102	93	63	hands	hand	NOUN
ejif-2102	93	64	of	of	ADP
ejif-2102	93	65	the	the	DET
ejif-2102	93	66	securities	security	NOUN
ejif-2102	93	67	holder	holder	NOUN
ejif-2102	93	68	)	)	PUNCT
ejif-2102	93	69	.	.	PUNCT
ejif-2102	94	1	however	however	ADV
ejif-2102	94	2	,	,	PUNCT
ejif-2102	94	3	apart	apart	ADV
ejif-2102	94	4	from	from	ADP
ejif-2102	94	5	the	the	DET
ejif-2102	94	6	two	two	NUM
ejif-2102	94	7	general	general	ADJ
ejif-2102	94	8	principles	principle	NOUN
ejif-2102	94	9	above	above	ADV
ejif-2102	94	10	,	,	PUNCT
ejif-2102	94	11	it	it	PRON
ejif-2102	94	12	is	be	AUX
ejif-2102	94	13	worth	worth	ADJ
ejif-2102	94	14	noting	note	VERB
ejif-2102	94	15	that	that	SCONJ
ejif-2102	94	16	,	,	PUNCT
ejif-2102	94	17	even	even	ADV
ejif-2102	94	18	if	if	SCONJ
ejif-2102	94	19	interests	interest	NOUN
ejif-2102	94	20	and	and	CCONJ
ejif-2102	94	21	dividends	dividend	NOUN
ejif-2102	94	22	are	be	AUX
ejif-2102	94	23	included	include	VERB
ejif-2102	94	24	in	in	ADP
ejif-2102	94	25	the	the	DET
ejif-2102	94	26	same	same	ADJ
ejif-2102	94	27	income	income	NOUN
ejif-2102	94	28	category	category	NOUN
ejif-2102	94	29	,	,	PUNCT
ejif-2102	94	30	they	they	PRON
ejif-2102	94	31	are	be	AUX
ejif-2102	94	32	subject	subject	ADJ
ejif-2102	94	33	to	to	ADP
ejif-2102	94	34	tax	tax	NOUN
ejif-2102	94	35	according	accord	VERB
ejif-2102	94	36	different	different	ADJ
ejif-2102	94	37	rules	rule	NOUN
ejif-2102	94	38	.	.	PUNCT
ejif-2102	95	1	more	more	ADJ
ejif-2102	95	2	in	in	ADP
ejif-2102	95	3	detail	detail	NOUN
ejif-2102	95	4	,	,	PUNCT
ejif-2102	95	5	dividends	dividend	NOUN
ejif-2102	95	6	derived	derive	VERB
ejif-2102	95	7	by	by	ADP
ejif-2102	95	8	individual	individual	ADJ
ejif-2102	95	9	shareholders	shareholder	NOUN
ejif-2102	95	10	are	be	AUX
ejif-2102	95	11	subject	subject	ADJ
ejif-2102	95	12	to	to	ADP
ejif-2102	95	13	tax	tax	NOUN
ejif-2102	95	14	depending	depend	VERB
ejif-2102	95	15	on	on	ADP
ejif-2102	95	16	whether	whether	SCONJ
ejif-2102	95	17	the	the	DET
ejif-2102	95	18	participation	participation	NOUN
ejif-2102	95	19	is	be	AUX
ejif-2102	95	20	held	hold	VERB
ejif-2102	95	21	in	in	ADP
ejif-2102	95	22	a	a	DET
ejif-2102	95	23	business	business	NOUN
ejif-2102	95	24	capacity	capacity	NOUN
ejif-2102	95	25	or	or	CCONJ
ejif-2102	95	26	not	not	PART
ejif-2102	95	27	.	.	PUNCT
ejif-2102	96	1	in	in	ADP
ejif-2102	96	2	the	the	DET
ejif-2102	96	3	first	first	ADJ
ejif-2102	96	4	case	case	NOUN
ejif-2102	96	5	,	,	PUNCT
ejif-2102	96	6	such	such	ADJ
ejif-2102	96	7	dividends	dividend	NOUN
ejif-2102	96	8	are	be	AUX
ejif-2102	96	9	exempt	exempt	ADJ
ejif-2102	96	10	for	for	ADP
ejif-2102	96	11	50.28	50.28	NUM
ejif-2102	96	12	%	%	NOUN
ejif-2102	96	13	,	,	PUNCT
ejif-2102	96	14	and	and	CCONJ
ejif-2102	96	15	they	they	PRON
ejif-2102	96	16	are	be	AUX
ejif-2102	96	17	subject	subject	ADJ
ejif-2102	96	18	to	to	ADP
ejif-2102	96	19	individual	individual	ADJ
ejif-2102	96	20	income	income	NOUN
ejif-2102	96	21	tax	tax	NOUN
ejif-2102	96	22	(	(	PUNCT
ejif-2102	96	23	imposta	imposta	PROPN
ejif-2102	96	24	sul	sul	PROPN
ejif-2102	96	25	reddito	reddito	ADJ
ejif-2102	96	26	delle	delle	PROPN
ejif-2102	96	27	persone	persone	PROPN
ejif-2102	96	28	fisiche	fisiche	NOUN
ejif-2102	96	29	,	,	PUNCT
ejif-2102	96	30	irpef	irpef	PROPN
ejif-2102	96	31	)	)	PUNCT
ejif-2102	96	32	at	at	ADP
ejif-2102	96	33	a	a	DET
ejif-2102	96	34	progressive	progressive	ADJ
ejif-2102	96	35	tax	tax	NOUN
ejif-2102	96	36	rate8	rate8	NOUN
ejif-2102	96	37	only	only	ADV
ejif-2102	96	38	for	for	ADP
ejif-2102	96	39	the	the	DET
ejif-2102	96	40	49.72	49.72	NUM
ejif-2102	96	41	%	%	NOUN
ejif-2102	96	42	of	of	ADP
ejif-2102	96	43	the	the	DET
ejif-2102	96	44	amount	amount	NOUN
ejif-2102	96	45	,	,	PUNCT
ejif-2102	96	46	irrespective	irrespective	ADV
ejif-2102	96	47	to	to	ADP
ejif-2102	96	48	the	the	DET
ejif-2102	96	49	percentage	percentage	NOUN
ejif-2102	96	50	of	of	ADP
ejif-2102	96	51	the	the	DET
ejif-2102	96	52	voting	voting	NOUN
ejif-2102	96	53	power	power	NOUN
ejif-2102	96	54	or	or	CCONJ
ejif-2102	96	55	of	of	ADP
ejif-2102	96	56	the	the	DET
ejif-2102	96	57	capital	capital	NOUN
ejif-2102	96	58	owned	own	VERB
ejif-2102	96	59	in	in	ADP
ejif-2102	96	60	the	the	DET
ejif-2102	96	61	company	company	NOUN
ejif-2102	96	62	.	.	PUNCT
ejif-2102	97	1	on	on	ADP
ejif-2102	97	2	the	the	DET
ejif-2102	97	3	contrary	contrary	NOUN
ejif-2102	97	4	,	,	PUNCT
ejif-2102	97	5	in	in	ADP
ejif-2102	97	6	the	the	DET
ejif-2102	97	7	second	second	ADJ
ejif-2102	97	8	case	case	NOUN
ejif-2102	97	9	(	(	PUNCT
ejif-2102	97	10	i.e.	i.e.	X
ejif-2102	97	11	,	,	PUNCT
ejif-2102	97	12	individual	individual	ADJ
ejif-2102	97	13	shareholders	shareholder	NOUN
ejif-2102	97	14	not	not	PART
ejif-2102	97	15	holding	hold	VERB
ejif-2102	97	16	the	the	DET
ejif-2102	97	17	participation	participation	NOUN
ejif-2102	97	18	in	in	ADP
ejif-2102	97	19	a	a	DET
ejif-2102	97	20	business	business	NOUN
ejif-2102	97	21	8	8	NUM
ejif-2102	97	22	the	the	DET
ejif-2102	97	23	irpef	irpef	ADJ
ejif-2102	97	24	rates	rate	NOUN
ejif-2102	97	25	are	be	AUX
ejif-2102	97	26	the	the	DET
ejif-2102	97	27	following	follow	VERB
ejif-2102	97	28	(	(	PUNCT
ejif-2102	97	29	art	art	NOUN
ejif-2102	97	30	.	.	PUNCT
ejif-2102	98	1	11	11	NUM
ejif-2102	98	2	,	,	PUNCT
ejif-2102	98	3	tuir	tuir	NOUN
ejif-2102	98	4	):	):	PUNCT
ejif-2102	98	5	up	up	ADP
ejif-2102	98	6	to	to	ADP
ejif-2102	98	7	eur	eur	NOUN
ejif-2102	98	8	15,000	15,000	NUM
ejif-2102	98	9	:	:	PUNCT
ejif-2102	98	10	23	23	NUM
ejif-2102	98	11	%	%	NOUN
ejif-2102	98	12	from	from	ADP
ejif-2102	98	13	eur	eur	NOUN
ejif-2102	98	14	15,001	15,001	NUM
ejif-2102	98	15	to	to	ADP
ejif-2102	98	16	eur	eur	NOUN
ejif-2102	98	17	28,000	28,000	NUM
ejif-2102	98	18	:	:	PUNCT
ejif-2102	98	19	27	27	NUM
ejif-2102	98	20	%	%	NOUN
ejif-2102	98	21	from	from	ADP
ejif-2102	98	22	eur	eur	PROPN
ejif-2102	98	23	28,001	28,001	NUM
ejif-2102	98	24	to	to	ADP
ejif-2102	98	25	eur	eur	NOUN
ejif-2102	98	26	55.000	55.000	NUM
ejif-2102	98	27	:	:	PUNCT
ejif-2102	98	28	38	38	NUM
ejif-2102	98	29	%	%	NOUN
ejif-2102	98	30	from	from	ADP
ejif-2102	98	31	eur	eur	PROPN
ejif-2102	98	32	55,001	55,001	NUM
ejif-2102	98	33	to	to	ADP
ejif-2102	98	34	eur	eur	NOUN
ejif-2102	98	35	75,000	75,000	NUM
ejif-2102	98	36	:	:	PUNCT
ejif-2102	98	37	41	41	NUM
ejif-2102	98	38	%	%	NOUN
ejif-2102	98	39	over	over	ADP
ejif-2102	98	40	eur	eur	PROPN
ejif-2102	98	41	75,000	75,000	NUM
ejif-2102	98	42	:	:	PUNCT
ejif-2102	98	43	43	43	NUM
ejif-2102	98	44	%	%	NOUN
ejif-2102	98	45	capacity	capacity	NOUN
ejif-2102	98	46	)	)	PUNCT
ejif-2102	98	47	the	the	DET
ejif-2102	98	48	tax	tax	NOUN
ejif-2102	98	49	treatment	treatment	NOUN
ejif-2102	98	50	depends	depend	VERB
ejif-2102	98	51	on	on	ADP
ejif-2102	98	52	the	the	DET
ejif-2102	98	53	percentage	percentage	NOUN
ejif-2102	98	54	of	of	ADP
ejif-2102	98	55	voting	voting	NOUN
ejif-2102	98	56	power	power	NOUN
ejif-2102	98	57	and/or	and/or	CCONJ
ejif-2102	98	58	the	the	DET
ejif-2102	98	59	capital	capital	NOUN
ejif-2102	98	60	owned	own	VERB
ejif-2102	98	61	by	by	ADP
ejif-2102	98	62	the	the	DET
ejif-2102	98	63	shareholder	shareholder	NOUN
ejif-2102	98	64	:	:	PUNCT
ejif-2102	98	65	a	a	X
ejif-2102	98	66	)	)	PUNCT
ejif-2102	98	67	if	if	SCONJ
ejif-2102	98	68	the	the	DET
ejif-2102	98	69	shareholder	shareholder	NOUN
ejif-2102	98	70	owns	own	VERB
ejif-2102	98	71	more	more	ADJ
ejif-2102	98	72	than	than	ADP
ejif-2102	98	73	20	20	NUM
ejif-2102	98	74	%	%	NOUN
ejif-2102	98	75	of	of	ADP
ejif-2102	98	76	the	the	DET
ejif-2102	98	77	voting	voting	NOUN
ejif-2102	98	78	power	power	NOUN
ejif-2102	98	79	(	(	PUNCT
ejif-2102	98	80	2	2	NUM
ejif-2102	98	81	%	%	NOUN
ejif-2102	98	82	for	for	ADP
ejif-2102	98	83	listed	list	VERB
ejif-2102	98	84	companies	company	NOUN
ejif-2102	98	85	)	)	PUNCT
ejif-2102	98	86	or	or	CCONJ
ejif-2102	98	87	25	25	NUM
ejif-2102	98	88	%	%	NOUN
ejif-2102	98	89	of	of	ADP
ejif-2102	98	90	the	the	DET
ejif-2102	98	91	capital	capital	NOUN
ejif-2102	98	92	(	(	PUNCT
ejif-2102	98	93	5	5	NUM
ejif-2102	98	94	%	%	NOUN
ejif-2102	98	95	for	for	ADP
ejif-2102	98	96	listed	list	VERB
ejif-2102	98	97	companies	company	NOUN
ejif-2102	98	98	)	)	PUNCT
ejif-2102	98	99	,	,	PUNCT
ejif-2102	98	100	the	the	DET
ejif-2102	98	101	same	same	ADJ
ejif-2102	98	102	regime	regime	NOUN
ejif-2102	98	103	of	of	ADP
ejif-2102	98	104	partial	partial	ADJ
ejif-2102	98	105	exemption	exemption	NOUN
ejif-2102	98	106	above	above	ADP
ejif-2102	98	107	described	describe	VERB
ejif-2102	98	108	would	would	AUX
ejif-2102	98	109	apply	apply	VERB
ejif-2102	98	110	;	;	PUNCT
ejif-2102	98	111	b	b	X
ejif-2102	98	112	)	)	PUNCT
ejif-2102	98	113	if	if	SCONJ
ejif-2102	98	114	the	the	DET
ejif-2102	98	115	shareholder	shareholder	NOUN
ejif-2102	98	116	owns	own	VERB
ejif-2102	98	117	less	less	ADJ
ejif-2102	98	118	than	than	ADP
ejif-2102	98	119	the	the	DET
ejif-2102	98	120	percentages	percentage	NOUN
ejif-2102	98	121	mentioned	mention	VERB
ejif-2102	98	122	in	in	ADP
ejif-2102	98	123	the	the	DET
ejif-2102	98	124	previous	previous	ADJ
ejif-2102	98	125	point	point	NOUN
ejif-2102	98	126	,	,	PUNCT
ejif-2102	98	127	dividends	dividend	NOUN
ejif-2102	98	128	distributed	distribute	VERB
ejif-2102	98	129	are	be	AUX
ejif-2102	98	130	subject	subject	ADJ
ejif-2102	98	131	to	to	ADP
ejif-2102	98	132	a	a	DET
ejif-2102	98	133	26	26	NUM
ejif-2102	98	134	%	%	NOUN
ejif-2102	98	135	final	final	ADJ
ejif-2102	98	136	withholding	withholding	NOUN
ejif-2102	98	137	tax	tax	NOUN
ejif-2102	98	138	.	.	PUNCT
ejif-2102	99	1	as	as	ADP
ejif-2102	99	2	for	for	ADP
ejif-2102	99	3	interests	interest	NOUN
ejif-2102	99	4	arising	arise	VERB
ejif-2102	99	5	from	from	ADP
ejif-2102	99	6	loans	loan	NOUN
ejif-2102	99	7	and	and	CCONJ
ejif-2102	99	8	other	other	ADJ
ejif-2102	99	9	forms	form	NOUN
ejif-2102	99	10	of	of	ADP
ejif-2102	99	11	capital	capital	NOUN
ejif-2102	99	12	deployment	deployment	NOUN
ejif-2102	99	13	,	,	PUNCT
ejif-2102	99	14	they	they	PRON
ejif-2102	99	15	are	be	AUX
ejif-2102	99	16	generally	generally	ADV
ejif-2102	99	17	subject	subject	ADJ
ejif-2102	99	18	to	to	ADP
ejif-2102	99	19	a	a	DET
ejif-2102	99	20	26	26	NUM
ejif-2102	99	21	%	%	NOUN
ejif-2102	99	22	final	final	ADJ
ejif-2102	99	23	withholding	withholding	NOUN
ejif-2102	99	24	tax	tax	NOUN
ejif-2102	99	25	(	(	PUNCT
ejif-2102	99	26	article	article	NOUN
ejif-2102	99	27	26	26	NUM
ejif-2102	99	28	of	of	ADP
ejif-2102	99	29	the	the	DET
ejif-2102	99	30	presidential	presidential	ADJ
ejif-2102	99	31	decree	decree	NOUN
ejif-2102	99	32	n	n	CCONJ
ejif-2102	99	33	°	°	NOUN
ejif-2102	99	34	600/1973	600/1973	NUM
ejif-2102	99	35	and	and	CCONJ
ejif-2102	99	36	law	law	NOUN
ejif-2102	99	37	decree	decree	NOUN
ejif-2102	99	38	n	n	CCONJ
ejif-2102	100	1	°	°	NOUN
ejif-2102	101	1	66/2014)9	66/2014)9	PROPN
ejif-2102	101	2	.	.	PUNCT
ejif-2102	102	1	furthermore	furthermore	ADV
ejif-2102	102	2	,	,	PUNCT
ejif-2102	102	3	specific	specific	ADJ
ejif-2102	102	4	rules	rule	NOUN
ejif-2102	102	5	apply	apply	VERB
ejif-2102	102	6	to	to	ADP
ejif-2102	102	7	hybrid	hybrid	ADJ
ejif-2102	102	8	securities	security	NOUN
ejif-2102	102	9	.	.	PUNCT
ejif-2102	103	1	from	from	ADP
ejif-2102	103	2	a	a	DET
ejif-2102	103	3	tax	tax	NOUN
ejif-2102	103	4	perspective	perspective	NOUN
ejif-2102	103	5	,	,	PUNCT
ejif-2102	103	6	it	it	PRON
ejif-2102	103	7	must	must	AUX
ejif-2102	103	8	be	be	AUX
ejif-2102	103	9	ascertained	ascertain	VERB
ejif-2102	103	10	if	if	SCONJ
ejif-2102	103	11	a	a	DET
ejif-2102	103	12	hybrid	hybrid	ADJ
ejif-2102	103	13	security	security	NOUN
ejif-2102	103	14	can	can	AUX
ejif-2102	103	15	be	be	AUX
ejif-2102	103	16	included	include	VERB
ejif-2102	103	17	into	into	ADP
ejif-2102	103	18	one	one	NUM
ejif-2102	103	19	of	of	ADP
ejif-2102	103	20	the	the	DET
ejif-2102	103	21	following	follow	VERB
ejif-2102	103	22	type	type	NOUN
ejif-2102	103	23	:	:	PUNCT
ejif-2102	103	24	a	a	X
ejif-2102	103	25	)	)	PUNCT
ejif-2102	103	26	financial	financial	ADJ
ejif-2102	103	27	instruments	instrument	NOUN
ejif-2102	103	28	similar	similar	ADJ
ejif-2102	103	29	to	to	ADP
ejif-2102	103	30	shares	share	NOUN
ejif-2102	103	31	,	,	PUNCT
ejif-2102	103	32	if	if	SCONJ
ejif-2102	103	33	their	their	PRON
ejif-2102	103	34	remuneration	remuneration	NOUN
ejif-2102	103	35	is	be	AUX
ejif-2102	103	36	totally	totally	ADV
ejif-2102	103	37	linked	link	VERB
ejif-2102	103	38	to	to	ADP
ejif-2102	103	39	participation	participation	NOUN
ejif-2102	103	40	to	to	ADP
ejif-2102	103	41	the	the	DET
ejif-2102	103	42	economic	economic	ADJ
ejif-2102	103	43	results	result	NOUN
ejif-2102	103	44	of	of	ADP
ejif-2102	103	45	the	the	DET
ejif-2102	103	46	issuer	issuer	NOUN
ejif-2102	103	47	.	.	PUNCT
ejif-2102	104	1	in	in	ADP
ejif-2102	104	2	that	that	DET
ejif-2102	104	3	case	case	NOUN
ejif-2102	104	4	,	,	PUNCT
ejif-2102	104	5	the	the	DET
ejif-2102	104	6	proceeds	proceed	NOUN
ejif-2102	104	7	are	be	AUX
ejif-2102	104	8	treated	treat	VERB
ejif-2102	104	9	as	as	ADP
ejif-2102	104	10	dividends	dividend	NOUN
ejif-2102	104	11	in	in	ADP
ejif-2102	104	12	the	the	DET
ejif-2102	104	13	hands	hand	NOUN
ejif-2102	104	14	of	of	ADP
ejif-2102	104	15	the	the	DET
ejif-2102	104	16	recipient	recipient	NOUN
ejif-2102	104	17	,	,	PUNCT
ejif-2102	104	18	while	while	SCONJ
ejif-2102	104	19	for	for	ADP
ejif-2102	104	20	the	the	DET
ejif-2102	104	21	issuer	issuer	NOUN
ejif-2102	104	22	the	the	DET
ejif-2102	104	23	remuneration	remuneration	NOUN
ejif-2102	104	24	paid	pay	VERB
ejif-2102	104	25	would	would	AUX
ejif-2102	104	26	be	be	AUX
ejif-2102	104	27	non	non	ADJ
ejif-2102	104	28	-	-	ADJ
ejif-2102	104	29	deductible	deductible	ADJ
ejif-2102	104	30	as	as	SCONJ
ejif-2102	104	31	it	it	PRON
ejif-2102	104	32	is	be	AUX
ejif-2102	104	33	considered	consider	VERB
ejif-2102	104	34	similar	similar	ADJ
ejif-2102	104	35	to	to	ADP
ejif-2102	104	36	a	a	DET
ejif-2102	104	37	distribution	distribution	NOUN
ejif-2102	104	38	of	of	ADP
ejif-2102	104	39	profits	profit	NOUN
ejif-2102	104	40	to	to	ADP
ejif-2102	104	41	shareholders	shareholder	NOUN
ejif-2102	104	42	(	(	PUNCT
ejif-2102	104	43	article	article	NOUN
ejif-2102	104	44	44	44	NUM
ejif-2102	104	45	,	,	PUNCT
ejif-2102	104	46	par	par	NOUN
ejif-2102	104	47	.	.	PUNCT
ejif-2102	105	1	2	2	NUM
ejif-2102	105	2	,	,	PUNCT
ejif-2102	105	3	letter	letter	NOUN
ejif-2102	105	4	a	a	PRON
ejif-2102	105	5	,	,	PUNCT
ejif-2102	105	6	tuir	tuir	NOUN
ejif-2102	105	7	)	)	PUNCT
ejif-2102	105	8	;	;	PUNCT
ejif-2102	105	9	b	b	X
ejif-2102	105	10	)	)	PUNCT
ejif-2102	105	11	financial	financial	ADJ
ejif-2102	105	12	instruments	instrument	NOUN
ejif-2102	105	13	similar	similar	ADJ
ejif-2102	105	14	to	to	ADP
ejif-2102	105	15	bonds	bond	NOUN
ejif-2102	105	16	,	,	PUNCT
ejif-2102	105	17	if	if	SCONJ
ejif-2102	105	18	the	the	DET
ejif-2102	105	19	issuer	issuer	NOUN
ejif-2102	105	20	has	have	VERB
ejif-2102	105	21	an	an	DET
ejif-2102	105	22	unconditional	unconditional	ADJ
ejif-2102	105	23	obligation	obligation	NOUN
ejif-2102	105	24	to	to	PART
ejif-2102	105	25	pay	pay	VERB
ejif-2102	105	26	at	at	ADP
ejif-2102	105	27	maturity	maturity	NOUN
ejif-2102	105	28	an	an	DET
ejif-2102	105	29	amount	amount	NOUN
ejif-2102	105	30	not	not	PART
ejif-2102	105	31	less	less	ADJ
ejif-2102	105	32	than	than	ADP
ejif-2102	105	33	that	that	DET
ejif-2102	105	34	amount	amount	NOUN
ejif-2102	105	35	received	receive	VERB
ejif-2102	105	36	for	for	ADP
ejif-2102	105	37	the	the	DET
ejif-2102	105	38	subscription	subscription	NOUN
ejif-2102	105	39	,	,	PUNCT
ejif-2102	105	40	and	and	CCONJ
ejif-2102	105	41	if	if	SCONJ
ejif-2102	105	42	the	the	DET
ejif-2102	105	43	holder	holder	NOUN
ejif-2102	105	44	has	have	VERB
ejif-2102	105	45	no	no	DET
ejif-2102	105	46	direct	direct	ADJ
ejif-2102	105	47	or	or	CCONJ
ejif-2102	105	48	indirect	indirect	ADJ
ejif-2102	105	49	participation	participation	NOUN
ejif-2102	105	50	in	in	ADP
ejif-2102	105	51	the	the	DET
ejif-2102	105	52	management	management	NOUN
ejif-2102	105	53	or	or	CCONJ
ejif-2102	105	54	control	control	NOUN
ejif-2102	105	55	of	of	ADP
ejif-2102	105	56	the	the	DET
ejif-2102	105	57	business	business	NOUN
ejif-2102	105	58	or	or	CCONJ
ejif-2102	105	59	the	the	DET
ejif-2102	105	60	deal	deal	NOUN
ejif-2102	105	61	for	for	ADP
ejif-2102	105	62	which	which	PRON
ejif-2102	105	63	such	such	ADJ
ejif-2102	105	64	securities	security	NOUN
ejif-2102	105	65	have	have	AUX
ejif-2102	105	66	been	be	AUX
ejif-2102	105	67	issued	issue	VERB
ejif-2102	105	68	(	(	PUNCT
ejif-2102	105	69	art	art	NOUN
ejif-2102	105	70	.	.	PUNCT
ejif-2102	106	1	44	44	NUM
ejif-2102	106	2	,	,	PUNCT
ejif-2102	106	3	par	par	NOUN
ejif-2102	106	4	.	.	PUNCT
ejif-2102	107	1	2	2	NUM
ejif-2102	107	2	,	,	PUNCT
ejif-2102	107	3	letter	letter	NOUN
ejif-2102	107	4	c	c	NOUN
ejif-2102	107	5	,	,	PUNCT
ejif-2102	107	6	n	n	CCONJ
ejif-2102	107	7	°	°	NUM
ejif-2102	107	8	2	2	NUM
ejif-2102	107	9	,	,	PUNCT
ejif-2102	107	10	tuir	tuir	NOUN
ejif-2102	107	11	)	)	PUNCT
ejif-2102	107	12	.	.	PUNCT
ejif-2102	108	1	in	in	ADP
ejif-2102	108	2	case	case	NOUN
ejif-2102	108	3	a	a	DET
ejif-2102	108	4	hybrid	hybrid	ADJ
ejif-2102	108	5	security	security	NOUN
ejif-2102	108	6	can	can	AUX
ejif-2102	108	7	not	not	PART
ejif-2102	108	8	be	be	AUX
ejif-2102	108	9	included	include	VERB
ejif-2102	108	10	in	in	ADP
ejif-2102	108	11	one	one	NUM
ejif-2102	108	12	of	of	ADP
ejif-2102	108	13	the	the	DET
ejif-2102	108	14	two	two	NUM
ejif-2102	108	15	categories	category	NOUN
ejif-2102	108	16	above	above	ADV
ejif-2102	108	17	,	,	PUNCT
ejif-2102	108	18	it	it	PRON
ejif-2102	108	19	is	be	AUX
ejif-2102	108	20	classified	classify	VERB
ejif-2102	108	21	among	among	ADP
ejif-2102	108	22	the	the	DET
ejif-2102	108	23	so	so	ADV
ejif-2102	108	24	-	-	PUNCT
ejif-2102	108	25	called	call	VERB
ejif-2102	108	26	“	"	PUNCT
ejif-2102	108	27	atypical	atypical	ADJ
ejif-2102	108	28	securities	security	NOUN
ejif-2102	108	29	”	"	PUNCT
ejif-2102	108	30	(	(	PUNCT
ejif-2102	108	31	titoli	titoli	NOUN
ejif-2102	108	32	atipici	atipici	NOUN
ejif-2102	108	33	)	)	PUNCT
ejif-2102	108	34	,	,	PUNCT
ejif-2102	108	35	if	if	SCONJ
ejif-2102	108	36	the	the	DET
ejif-2102	108	37	dependence	dependence	NOUN
ejif-2102	108	38	on	on	ADP
ejif-2102	108	39	the	the	DET
ejif-2102	108	40	financial	financial	ADJ
ejif-2102	108	41	results	result	NOUN
ejif-2102	108	42	of	of	ADP
ejif-2102	108	43	the	the	DET
ejif-2102	108	44	issuing	issue	VERB
ejif-2102	108	45	company	company	NOUN
ejif-2102	108	46	is	be	AUX
ejif-2102	108	47	partial	partial	ADJ
ejif-2102	108	48	,	,	PUNCT
ejif-2102	108	49	and	and	CCONJ
ejif-2102	108	50	so	so	ADV
ejif-2102	108	51	they	they	PRON
ejif-2102	108	52	are	be	AUX
ejif-2102	108	53	neither	neither	CCONJ
ejif-2102	108	54	shares	share	NOUN
ejif-2102	108	55	(	(	PUNCT
ejif-2102	108	56	or	or	CCONJ
ejif-2102	108	57	similar	similar	ADJ
ejif-2102	108	58	to	to	ADP
ejif-2102	108	59	shares	share	NOUN
ejif-2102	108	60	)	)	PUNCT
ejif-2102	108	61	nor	nor	CCONJ
ejif-2102	108	62	bonds	bond	NOUN
ejif-2102	108	63	(	(	PUNCT
ejif-2102	108	64	or	or	CCONJ
ejif-2102	108	65	similar	similar	ADJ
ejif-2102	108	66	to	to	ADP
ejif-2102	108	67	bonds	bond	NOUN
ejif-2102	108	68	)	)	PUNCT
ejif-2102	108	69	(	(	PUNCT
ejif-2102	108	70	article	article	NOUN
ejif-2102	108	71	5	5	NUM
ejif-2102	108	72	of	of	ADP
ejif-2102	108	73	law	law	NOUN
ejif-2102	108	74	decree	decree	NOUN
ejif-2102	108	75	30	30	NUM
ejif-2102	108	76	september	september	PROPN
ejif-2102	108	77	1983	1983	NUM
ejif-2102	108	78	n	n	CCONJ
ejif-2102	108	79	°	°	NUM
ejif-2102	108	80	512	512	NUM
ejif-2102	108	81	)	)	PUNCT
ejif-2102	108	82	.	.	PUNCT
ejif-2102	109	1	the	the	DET
ejif-2102	109	2	proceeds	proceed	NOUN
ejif-2102	109	3	deriving	derive	VERB
ejif-2102	109	4	by	by	ADP
ejif-2102	109	5	such	such	ADJ
ejif-2102	109	6	financial	financial	ADJ
ejif-2102	109	7	instruments	instrument	NOUN
ejif-2102	109	8	are	be	AUX
ejif-2102	109	9	subject	subject	ADJ
ejif-2102	109	10	to	to	ADP
ejif-2102	109	11	a	a	DET
ejif-2102	109	12	26	26	NUM
ejif-2102	109	13	%	%	NOUN
ejif-2102	109	14	final	final	ADJ
ejif-2102	109	15	withholding	withholding	NOUN
ejif-2102	109	16	tax	tax	NOUN
ejif-2102	109	17	.	.	PUNCT
ejif-2102	110	1	furthermore	furthermore	ADV
ejif-2102	110	2	,	,	PUNCT
ejif-2102	110	3	for	for	SCONJ
ejif-2102	110	4	corporation	corporation	NOUN
ejif-2102	110	5	and	and	CCONJ
ejif-2102	110	6	business	business	NOUN
ejif-2102	110	7	entities	entity	NOUN
ejif-2102	110	8	,	,	PUNCT
ejif-2102	110	9	interest	interest	NOUN
ejif-2102	110	10	and	and	CCONJ
ejif-2102	110	11	dividend	dividend	NOUN
ejif-2102	110	12	received	receive	VERB
ejif-2102	110	13	are	be	AUX
ejif-2102	110	14	included	include	VERB
ejif-2102	110	15	in	in	ADP
ejif-2102	110	16	the	the	DET
ejif-2102	110	17	determination	determination	NOUN
ejif-2102	110	18	of	of	ADP
ejif-2102	110	19	the	the	DET
ejif-2102	110	20	taxable	taxable	ADJ
ejif-2102	110	21	income	income	NOUN
ejif-2102	110	22	,	,	PUNCT
ejif-2102	110	23	as	as	ADP
ejif-2102	110	24	according	accord	VERB
ejif-2102	110	25	to	to	ADP
ejif-2102	110	26	article	article	NOUN
ejif-2102	110	27	81	81	NUM
ejif-2102	110	28	,	,	PUNCT
ejif-2102	110	29	tuir	tuir	VERB
ejif-2102	110	30	all	all	DET
ejif-2102	110	31	the	the	DET
ejif-2102	110	32	income	income	NOUN
ejif-2102	110	33	derived	derive	VERB
ejif-2102	110	34	in	in	ADP
ejif-2102	110	35	a	a	DET
ejif-2102	110	36	business	business	NOUN
ejif-2102	110	37	activity	activity	NOUN
ejif-2102	110	38	is	be	AUX
ejif-2102	110	39	included	include	VERB
ejif-2102	110	40	in	in	ADP
ejif-2102	110	41	the	the	DET
ejif-2102	110	42	business	business	NOUN
ejif-2102	110	43	income	income	NOUN
ejif-2102	110	44	and	and	CCONJ
ejif-2102	110	45	it	it	PRON
ejif-2102	110	46	is	be	AUX
ejif-2102	110	47	subject	subject	ADJ
ejif-2102	110	48	to	to	ADP
ejif-2102	110	49	corporate	corporate	ADJ
ejif-2102	110	50	income	income	NOUN
ejif-2102	110	51	tax	tax	NOUN
ejif-2102	110	52	(	(	PUNCT
ejif-2102	110	53	imposta	imposta	PROPN
ejif-2102	110	54	sul	sul	PROPN
ejif-2102	110	55	reddito	reddito	PROPN
ejif-2102	110	56	delle	delle	PROPN
ejif-2102	110	57	società	società	PROPN
ejif-2102	110	58	,	,	PUNCT
ejif-2102	110	59	ires	ire	NOUN
ejif-2102	110	60	,	,	PUNCT
ejif-2102	110	61	whose	whose	DET
ejif-2102	110	62	current	current	ADJ
ejif-2102	110	63	rate	rate	NOUN
ejif-2102	110	64	is	be	AUX
ejif-2102	110	65	24	24	NUM
ejif-2102	110	66	%	%	NOUN
ejif-2102	110	67	)	)	PUNCT
ejif-2102	110	68	.	.	PUNCT
ejif-2102	111	1	however	however	ADV
ejif-2102	111	2	,	,	PUNCT
ejif-2102	111	3	while	while	SCONJ
ejif-2102	111	4	interest	interest	NOUN
ejif-2102	111	5	expenses	expense	NOUN
ejif-2102	111	6	are	be	AUX
ejif-2102	111	7	fully	fully	ADV
ejif-2102	111	8	taxed	tax	VERB
ejif-2102	111	9	(	(	PUNCT
ejif-2102	111	10	on	on	ADP
ejif-2102	111	11	an	an	DET
ejif-2102	111	12	accrual	accrual	ADJ
ejif-2102	111	13	basis	basis	NOUN
ejif-2102	111	14	)	)	PUNCT
ejif-2102	111	15	in	in	ADP
ejif-2102	111	16	the	the	DET
ejif-2102	111	17	hands	hand	NOUN
ejif-2102	111	18	of	of	ADP
ejif-2102	111	19	the	the	DET
ejif-2102	111	20	recipient	recipient	NOUN
ejif-2102	111	21	,	,	PUNCT
ejif-2102	111	22	dividends	dividend	NOUN
ejif-2102	111	23	and	and	CCONJ
ejif-2102	111	24	other	other	ADJ
ejif-2102	111	25	income	income	NOUN
ejif-2102	111	26	from	from	ADP
ejif-2102	111	27	financial	financial	ADJ
ejif-2102	111	28	instruments	instrument	NOUN
ejif-2102	111	29	similar	similar	ADJ
ejif-2102	111	30	to	to	ADP
ejif-2102	111	31	shares	share	NOUN
ejif-2102	111	32	10	10	NUM
ejif-2102	111	33	that	that	PRON
ejif-2102	111	34	are	be	AUX
ejif-2102	111	35	not	not	PART
ejif-2102	111	36	9	9	NUM
ejif-2102	111	37	moreover	moreover	ADV
ejif-2102	111	38	,	,	PUNCT
ejif-2102	111	39	a	a	DET
ejif-2102	111	40	reduced	reduced	ADJ
ejif-2102	111	41	rate	rate	NOUN
ejif-2102	111	42	(	(	PUNCT
ejif-2102	111	43	12.5	12.5	NUM
ejif-2102	111	44	%	%	NOUN
ejif-2102	111	45	)	)	PUNCT
ejif-2102	111	46	would	would	AUX
ejif-2102	111	47	apply	apply	VERB
ejif-2102	111	48	to	to	ADP
ejif-2102	111	49	bonds	bond	NOUN
ejif-2102	111	50	issued	issue	VERB
ejif-2102	111	51	by	by	ADP
ejif-2102	111	52	the	the	DET
ejif-2102	111	53	italian	italian	ADJ
ejif-2102	111	54	government	government	NOUN
ejif-2102	111	55	,	,	PUNCT
ejif-2102	111	56	eu	eu	PROPN
ejif-2102	111	57	member	member	PROPN
ejif-2102	111	58	states	state	NOUN
ejif-2102	111	59	or	or	CCONJ
ejif-2102	111	60	states	state	NOUN
ejif-2102	111	61	that	that	PRON
ejif-2102	111	62	allow	allow	VERB
ejif-2102	111	63	an	an	DET
ejif-2102	111	64	adequate	adequate	ADJ
ejif-2102	111	65	exchange	exchange	NOUN
ejif-2102	111	66	of	of	ADP
ejif-2102	111	67	information	information	NOUN
ejif-2102	111	68	with	with	ADP
ejif-2102	111	69	the	the	DET
ejif-2102	111	70	italian	italian	ADJ
ejif-2102	111	71	tax	tax	NOUN
ejif-2102	111	72	authorities	authority	NOUN
ejif-2102	111	73	.	.	PUNCT
ejif-2102	112	1	10	10	NUM
ejif-2102	112	2	this	this	DET
ejif-2102	112	3	treatment	treatment	NOUN
ejif-2102	112	4	also	also	ADV
ejif-2102	112	5	applies	apply	VERB
ejif-2102	112	6	to	to	ADP
ejif-2102	112	7	remuneration	remuneration	NOUN
ejif-2102	112	8	on	on	ADP
ejif-2102	112	9	securities	security	NOUN
ejif-2102	112	10	,	,	PUNCT
ejif-2102	112	11	financial	financial	ADJ
ejif-2102	112	12	instruments	instrument	NOUN
ejif-2102	112	13	and	and	CCONJ
ejif-2102	112	14	contracts	contract	NOUN
ejif-2102	112	15	of	of	ADP
ejif-2102	112	16	silent	silent	ADJ
ejif-2102	112	17	partnership	partnership	NOUN
ejif-2102	112	18	or	or	CCONJ
ejif-2102	112	19	joint	joint	ADJ
ejif-2102	112	20	ventures	venture	NOUN
ejif-2102	112	21	,	,	PUNCT
ejif-2102	112	22	limited	limit	VERB
ejif-2102	112	23	to	to	ADP
ejif-2102	112	24	95	95	NUM
ejif-2102	112	25	%	%	NOUN
ejif-2102	112	26	of	of	ADP
ejif-2102	112	27	their	their	PRON
ejif-2102	112	28	non	non	ADJ
ejif-2102	112	29	-	-	ADJ
ejif-2102	112	30	deductible	deductible	ADJ
ejif-2102	112	31	portion	portion	NOUN
ejif-2102	112	32	;	;	PUNCT
ejif-2102	112	33	remuneration	remuneration	NOUN
ejif-2102	112	34	on	on	ADP
ejif-2102	112	35	securities	security	NOUN
ejif-2102	112	36	and	and	CCONJ
ejif-2102	112	37	financial	financial	ADJ
ejif-2102	112	38	instruments	instrument	NOUN
ejif-2102	112	39	,	,	PUNCT
ejif-2102	112	40	even	even	ADV
ejif-2102	112	41	not	not	PART
ejif-2102	112	42	similar	similar	ADJ
ejif-2102	112	43	to	to	ADP
ejif-2102	112	44	shares	share	NOUN
ejif-2102	112	45	but	but	CCONJ
ejif-2102	112	46	to	to	ADP
ejif-2102	112	47	the	the	DET
ejif-2102	112	48	extent	extent	NOUN
ejif-2102	112	49	they	they	PRON
ejif-2102	112	50	are	be	AUX
ejif-2102	112	51	not	not	PART
ejif-2102	112	52	deductible	deductible	ADJ
ejif-2102	112	53	in	in	ADP
ejif-2102	112	54	the	the	DET
ejif-2102	112	55	hands	hand	NOUN
ejif-2102	112	56	of	of	ADP
ejif-2102	112	57	the	the	DET
ejif-2102	112	58	issuer	issuer	NOUN
ejif-2102	112	59	,	,	PUNCT
ejif-2102	112	60	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2102	112	61	issn	issn	PROPN
ejif-2102	112	62	2421	2421	NUM
ejif-2102	112	63	-	-	SYM
ejif-2102	112	64	2172	2172	NUM
ejif-2102	112	65	4	4	NUM
ejif-2102	112	66	ejif	ejif	NOUN
ejif-2102	112	67	–	–	PUNCT
ejif-2102	112	68	european	european	ADJ
ejif-2102	112	69	journal	journal	PROPN
ejif-2102	112	70	of	of	ADP
ejif-2102	112	71	islamic	islamic	PROPN
ejif-2102	112	72	finance	finance	PROPN
ejif-2102	112	73	special	special	ADJ
ejif-2102	112	74	issue	issue	NOUN
ejif-2102	112	75	:	:	PUNCT
ejif-2102	112	76	islamic	islamic	ADJ
ejif-2102	112	77	banking	banking	PROPN
ejif-2102	112	78	&	&	CCONJ
ejif-2102	112	79	finance	finance	PROPN
ejif-2102	112	80	no7	no7	NOUN
ejif-2102	112	81	,	,	PUNCT
ejif-2102	112	82	july	july	PROPN
ejif-2102	112	83	(	(	PUNCT
ejif-2102	112	84	2017	2017	NUM
ejif-2102	112	85	)	)	PUNCT
ejif-2102	112	86	considered	consider	VERB
ejif-2102	112	87	equity	equity	NOUN
ejif-2102	112	88	-	-	PUNCT
ejif-2102	112	89	like	like	ADJ
ejif-2102	112	90	securities	security	NOUN
ejif-2102	112	91	for	for	ADP
ejif-2102	112	92	tax	tax	NOUN
ejif-2102	112	93	purposes	purpose	NOUN
ejif-2102	112	94	,	,	PUNCT
ejif-2102	112	95	and	and	CCONJ
ejif-2102	112	96	to	to	ADP
ejif-2102	112	97	the	the	DET
ejif-2102	112	98	extent	extent	NOUN
ejif-2102	112	99	that	that	SCONJ
ejif-2102	112	100	they	they	PRON
ejif-2102	112	101	are	be	AUX
ejif-2102	112	102	not	not	PART
ejif-2102	112	103	deductible	deductible	ADJ
ejif-2102	112	104	in	in	ADP
ejif-2102	112	105	the	the	DET
ejif-2102	112	106	hands	hand	NOUN
ejif-2102	112	107	of	of	ADP
ejif-2102	112	108	the	the	DET
ejif-2102	112	109	issuer	issuer	NOUN
ejif-2102	112	110	,	,	PUNCT
ejif-2102	112	111	are	be	AUX
ejif-2102	112	112	95	95	NUM
ejif-2102	112	113	%	%	NOUN
ejif-2102	112	114	exempt	exempt	ADJ
ejif-2102	112	115	,	,	PUNCT
ejif-2102	112	116	and	and	CCONJ
ejif-2102	112	117	so	so	ADV
ejif-2102	112	118	they	they	PRON
ejif-2102	112	119	are	be	AUX
ejif-2102	112	120	generally	generally	ADV
ejif-2102	112	121	subject	subject	ADJ
ejif-2102	112	122	to	to	ADP
ejif-2102	112	123	tax	tax	NOUN
ejif-2102	112	124	(	(	PUNCT
ejif-2102	112	125	at	at	ADP
ejif-2102	112	126	the	the	DET
ejif-2102	112	127	time	time	NOUN
ejif-2102	112	128	of	of	ADP
ejif-2102	112	129	the	the	DET
ejif-2102	112	130	payment	payment	NOUN
ejif-2102	112	131	)	)	PUNCT
ejif-2102	112	132	only	only	ADV
ejif-2102	112	133	on	on	ADP
ejif-2102	112	134	5	5	NUM
ejif-2102	112	135	%	%	NOUN
ejif-2102	112	136	of	of	ADP
ejif-2102	112	137	the	the	DET
ejif-2102	112	138	amount	amount	NOUN
ejif-2102	112	139	received	receive	VERB
ejif-2102	112	140	(	(	PUNCT
ejif-2102	112	141	article	article	NOUN
ejif-2102	112	142	89	89	NUM
ejif-2102	112	143	,	,	PUNCT
ejif-2102	112	144	tuir	tuir	NOUN
ejif-2102	112	145	)	)	PUNCT
ejif-2102	112	146	.	.	PUNCT
ejif-2102	113	1	b.	b.	PROPN
ejif-2102	114	1	the	the	DET
ejif-2102	114	2	deductibility	deductibility	NOUN
ejif-2102	114	3	of	of	ADP
ejif-2102	114	4	the	the	DET
ejif-2102	114	5	remuneration	remuneration	NOUN
ejif-2102	114	6	paid	pay	VERB
ejif-2102	114	7	by	by	ADP
ejif-2102	114	8	the	the	DET
ejif-2102	114	9	issuer	issuer	NOUN
ejif-2102	114	10	as	as	SCONJ
ejif-2102	114	11	mentioned	mention	VERB
ejif-2102	114	12	in	in	ADP
ejif-2102	114	13	the	the	DET
ejif-2102	114	14	previous	previous	ADJ
ejif-2102	114	15	paragraphs	paragraph	NOUN
ejif-2102	114	16	,	,	PUNCT
ejif-2102	114	17	also	also	ADV
ejif-2102	114	18	in	in	ADP
ejif-2102	114	19	the	the	DET
ejif-2102	114	20	italian	italian	ADJ
ejif-2102	114	21	tax	tax	NOUN
ejif-2102	114	22	system	system	NOUN
ejif-2102	114	23	dividends	dividend	NOUN
ejif-2102	114	24	are	be	AUX
ejif-2102	114	25	not	not	PART
ejif-2102	114	26	deductible	deductible	ADJ
ejif-2102	114	27	from	from	ADP
ejif-2102	114	28	the	the	DET
ejif-2102	114	29	taxable	taxable	ADJ
ejif-2102	114	30	income	income	NOUN
ejif-2102	114	31	,	,	PUNCT
ejif-2102	114	32	while	while	SCONJ
ejif-2102	114	33	interests	interest	NOUN
ejif-2102	114	34	are	be	AUX
ejif-2102	114	35	in	in	ADP
ejif-2102	114	36	principle	principle	ADJ
ejif-2102	114	37	deductible	deductible	ADJ
ejif-2102	114	38	,	,	PUNCT
ejif-2102	114	39	even	even	ADV
ejif-2102	114	40	if	if	SCONJ
ejif-2102	114	41	certain	certain	ADJ
ejif-2102	114	42	limitations	limitation	NOUN
ejif-2102	114	43	would	would	AUX
ejif-2102	114	44	apply	apply	VERB
ejif-2102	114	45	.	.	PUNCT
ejif-2102	115	1	to	to	ADP
ejif-2102	115	2	this	this	DET
ejif-2102	115	3	extent	extent	NOUN
ejif-2102	115	4	,	,	PUNCT
ejif-2102	115	5	tuir	tuir	NOUN
ejif-2102	115	6	provides	provide	VERB
ejif-2102	115	7	that	that	PRON
ejif-2102	115	8	is	be	AUX
ejif-2102	115	9	not	not	PART
ejif-2102	115	10	deductible	deductible	ADJ
ejif-2102	115	11	any	any	DET
ejif-2102	115	12	kind	kind	NOUN
ejif-2102	115	13	of	of	ADP
ejif-2102	115	14	remuneration	remuneration	NOUN
ejif-2102	115	15	due	due	ADJ
ejif-2102	115	16	on	on	ADP
ejif-2102	115	17	securities	security	NOUN
ejif-2102	115	18	and	and	CCONJ
ejif-2102	115	19	financial	financial	ADJ
ejif-2102	115	20	instruments	instrument	NOUN
ejif-2102	115	21	,	,	PUNCT
ejif-2102	115	22	for	for	ADP
ejif-2102	115	23	the	the	DET
ejif-2102	115	24	portion	portion	NOUN
ejif-2102	115	25	of	of	ADP
ejif-2102	115	26	it	it	PRON
ejif-2102	115	27	that	that	PRON
ejif-2102	115	28	directly	directly	ADV
ejif-2102	115	29	or	or	CCONJ
ejif-2102	115	30	indirectly	indirectly	ADV
ejif-2102	115	31	involves	involve	VERB
ejif-2102	115	32	the	the	DET
ejif-2102	115	33	participation	participation	NOUN
ejif-2102	115	34	to	to	ADP
ejif-2102	115	35	the	the	DET
ejif-2102	115	36	economic	economic	ADJ
ejif-2102	115	37	results	result	NOUN
ejif-2102	115	38	of	of	ADP
ejif-2102	115	39	the	the	DET
ejif-2102	115	40	issuer	issuer	NOUN
ejif-2102	115	41	or	or	CCONJ
ejif-2102	115	42	other	other	ADJ
ejif-2102	115	43	companies	company	NOUN
ejif-2102	115	44	in	in	ADP
ejif-2102	115	45	the	the	DET
ejif-2102	115	46	same	same	ADJ
ejif-2102	115	47	group	group	NOUN
ejif-2102	115	48	,	,	PUNCT
ejif-2102	115	49	or	or	CCONJ
ejif-2102	115	50	the	the	DET
ejif-2102	115	51	specific	specific	ADJ
ejif-2102	115	52	business	business	NOUN
ejif-2102	115	53	activity	activity	NOUN
ejif-2102	115	54	for	for	ADP
ejif-2102	115	55	which	which	PRON
ejif-2102	115	56	the	the	DET
ejif-2102	115	57	financial	financial	ADJ
ejif-2102	115	58	instruments	instrument	NOUN
ejif-2102	115	59	were	be	AUX
ejif-2102	115	60	issued	issue	VERB
ejif-2102	115	61	(	(	PUNCT
ejif-2102	115	62	article	article	NOUN
ejif-2102	115	63	109	109	NUM
ejif-2102	115	64	,	,	PUNCT
ejif-2102	115	65	par	par	NOUN
ejif-2102	115	66	.	.	PUNCT
ejif-2102	116	1	9	9	NUM
ejif-2102	116	2	,	,	PUNCT
ejif-2102	116	3	letter	letter	NOUN
ejif-2102	116	4	a	a	PRON
ejif-2102	116	5	,	,	PUNCT
ejif-2102	116	6	tuir	tuir	NOUN
ejif-2102	116	7	)	)	PUNCT
ejif-2102	116	8	.	.	PUNCT
ejif-2102	117	1	on	on	ADP
ejif-2102	117	2	the	the	DET
ejif-2102	117	3	contrary	contrary	NOUN
ejif-2102	117	4	,	,	PUNCT
ejif-2102	117	5	interest	interest	NOUN
ejif-2102	117	6	expenses	expense	NOUN
ejif-2102	117	7	are	be	AUX
ejif-2102	117	8	in	in	ADP
ejif-2102	117	9	principle	principle	NOUN
ejif-2102	117	10	deductible	deductible	ADJ
ejif-2102	117	11	from	from	ADP
ejif-2102	117	12	the	the	DET
ejif-2102	117	13	payer	payer	NOUN
ejif-2102	117	14	’s	’s	PART
ejif-2102	117	15	taxable	taxable	ADJ
ejif-2102	117	16	income	income	NOUN
ejif-2102	117	17	,	,	PUNCT
ejif-2102	117	18	although	although	SCONJ
ejif-2102	117	19	some	some	DET
ejif-2102	117	20	limitations	limitation	NOUN
ejif-2102	117	21	apply	apply	VERB
ejif-2102	117	22	.	.	PUNCT
ejif-2102	118	1	in	in	ADP
ejif-2102	118	2	particular	particular	ADJ
ejif-2102	118	3	,	,	PUNCT
ejif-2102	118	4	for	for	ADP
ejif-2102	118	5	corporate	corporate	ADJ
ejif-2102	118	6	entities	entity	NOUN
ejif-2102	118	7	interest	interest	NOUN
ejif-2102	118	8	expenses	expense	NOUN
ejif-2102	118	9	are	be	AUX
ejif-2102	118	10	fully	fully	ADV
ejif-2102	118	11	deductible	deductible	ADJ
ejif-2102	118	12	up	up	ADP
ejif-2102	118	13	to	to	ADP
ejif-2102	118	14	an	an	DET
ejif-2102	118	15	amount	amount	NOUN
ejif-2102	118	16	equal	equal	ADJ
ejif-2102	118	17	to	to	ADP
ejif-2102	118	18	interest	interest	NOUN
ejif-2102	118	19	income	income	NOUN
ejif-2102	118	20	accrued	accrue	VERB
ejif-2102	118	21	in	in	ADP
ejif-2102	118	22	the	the	DET
ejif-2102	118	23	same	same	ADJ
ejif-2102	118	24	tax	tax	NOUN
ejif-2102	118	25	period	period	NOUN
ejif-2102	118	26	,	,	PUNCT
ejif-2102	118	27	but	but	CCONJ
ejif-2102	118	28	the	the	DET
ejif-2102	118	29	excess	excess	NOUN
ejif-2102	118	30	over	over	ADP
ejif-2102	118	31	that	that	DET
ejif-2102	118	32	amount	amount	NOUN
ejif-2102	118	33	is	be	AUX
ejif-2102	118	34	deductible	deductible	ADJ
ejif-2102	118	35	,	,	PUNCT
ejif-2102	118	36	in	in	ADP
ejif-2102	118	37	brief	brief	NOUN
ejif-2102	118	38	,	,	PUNCT
ejif-2102	118	39	to	to	ADP
ejif-2102	118	40	the	the	DET
ejif-2102	118	41	extent	extent	NOUN
ejif-2102	118	42	of	of	ADP
ejif-2102	118	43	30	30	NUM
ejif-2102	118	44	%	%	NOUN
ejif-2102	118	45	of	of	ADP
ejif-2102	118	46	the	the	DET
ejif-2102	118	47	company	company	NOUN
ejif-2102	118	48	’s	’s	PART
ejif-2102	118	49	earnings	earning	NOUN
ejif-2102	118	50	before	before	ADP
ejif-2102	118	51	interest	interest	NOUN
ejif-2102	118	52	,	,	PUNCT
ejif-2102	118	53	taxes	taxis	NOUN
ejif-2102	118	54	,	,	PUNCT
ejif-2102	118	55	depreciations	depreciation	NOUN
ejif-2102	118	56	and	and	CCONJ
ejif-2102	118	57	amortizations	amortization	NOUN
ejif-2102	118	58	(	(	PUNCT
ejif-2102	118	59	ebitda	ebitda	NOUN
ejif-2102	118	60	)	)	PUNCT
ejif-2102	118	61	.	.	PUNCT
ejif-2102	119	1	any	any	DET
ejif-2102	119	2	excess	excess	NOUN
ejif-2102	119	3	of	of	ADP
ejif-2102	119	4	interest	interest	NOUN
ejif-2102	119	5	expenses	expense	NOUN
ejif-2102	119	6	over	over	ADP
ejif-2102	119	7	the	the	DET
ejif-2102	119	8	30	30	NUM
ejif-2102	119	9	%	%	NOUN
ejif-2102	119	10	of	of	ADP
ejif-2102	119	11	ebitda	ebitda	NOUN
ejif-2102	119	12	may	may	AUX
ejif-2102	119	13	be	be	AUX
ejif-2102	119	14	carried	carry	VERB
ejif-2102	119	15	forward	forward	ADV
ejif-2102	119	16	for	for	ADP
ejif-2102	119	17	deduction	deduction	NOUN
ejif-2102	119	18	in	in	ADP
ejif-2102	119	19	the	the	DET
ejif-2102	119	20	following	follow	VERB
ejif-2102	119	21	tax	tax	NOUN
ejif-2102	119	22	periods	period	NOUN
ejif-2102	119	23	,	,	PUNCT
ejif-2102	119	24	and	and	CCONJ
ejif-2102	119	25	it	it	PRON
ejif-2102	119	26	would	would	AUX
ejif-2102	119	27	be	be	AUX
ejif-2102	119	28	deductible	deductible	ADJ
ejif-2102	119	29	if	if	SCONJ
ejif-2102	119	30	interests	interest	NOUN
ejif-2102	119	31	in	in	ADP
ejif-2102	119	32	such	such	ADJ
ejif-2102	119	33	tax	tax	NOUN
ejif-2102	119	34	periods	period	NOUN
ejif-2102	119	35	are	be	AUX
ejif-2102	119	36	less	less	ADJ
ejif-2102	119	37	than	than	ADP
ejif-2102	119	38	30	30	NUM
ejif-2102	119	39	%	%	NOUN
ejif-2102	119	40	of	of	ADP
ejif-2102	119	41	ebitda	ebitda	NOUN
ejif-2102	119	42	(	(	PUNCT
ejif-2102	119	43	unless	unless	SCONJ
ejif-2102	119	44	some	some	DET
ejif-2102	119	45	cases	case	NOUN
ejif-2102	119	46	in	in	ADP
ejif-2102	119	47	which	which	PRON
ejif-2102	119	48	happens	happen	VERB
ejif-2102	119	49	a	a	DET
ejif-2102	119	50	change	change	NOUN
ejif-2102	119	51	of	of	ADP
ejif-2102	119	52	control	control	NOUN
ejif-2102	119	53	and/or	and/or	CCONJ
ejif-2102	119	54	the	the	DET
ejif-2102	119	55	company	company	NOUN
ejif-2102	119	56	’s	’s	PART
ejif-2102	119	57	business	business	NOUN
ejif-2102	119	58	purpose)11	purpose)11	PROPN
ejif-2102	119	59	.	.	PUNCT
ejif-2102	120	1	furthermore	furthermore	ADV
ejif-2102	120	2	,	,	PUNCT
ejif-2102	120	3	it	it	PRON
ejif-2102	120	4	is	be	AUX
ejif-2102	120	5	important	important	ADJ
ejif-2102	120	6	to	to	PART
ejif-2102	120	7	remark	remark	VERB
ejif-2102	120	8	that	that	SCONJ
ejif-2102	120	9	interest	interest	NOUN
ejif-2102	120	10	paid	pay	VERB
ejif-2102	120	11	by	by	ADP
ejif-2102	120	12	banks	bank	NOUN
ejif-2102	120	13	and	and	CCONJ
ejif-2102	120	14	other	other	ADJ
ejif-2102	120	15	financial	financial	ADJ
ejif-2102	120	16	institutions	institution	NOUN
ejif-2102	120	17	are	be	AUX
ejif-2102	120	18	fully	fully	ADV
ejif-2102	120	19	deductible	deductible	ADJ
ejif-2102	120	20	,	,	PUNCT
ejif-2102	120	21	while	while	SCONJ
ejif-2102	120	22	interest	interest	NOUN
ejif-2102	120	23	paid	pay	VERB
ejif-2102	120	24	by	by	ADP
ejif-2102	120	25	insurance	insurance	NOUN
ejif-2102	120	26	companies	company	NOUN
ejif-2102	120	27	,	,	PUNCT
ejif-2102	120	28	parent	parent	NOUN
ejif-2102	120	29	companies	company	NOUN
ejif-2102	120	30	of	of	ADP
ejif-2102	120	31	insurance	insurance	NOUN
ejif-2102	120	32	groups	group	NOUN
ejif-2102	120	33	and	and	CCONJ
ejif-2102	120	34	qualifying	qualify	VERB
ejif-2102	120	35	investment	investment	NOUN
ejif-2102	120	36	fund	fund	NOUN
ejif-2102	120	37	management	management	NOUN
ejif-2102	120	38	companies	company	NOUN
ejif-2102	120	39	are	be	AUX
ejif-2102	120	40	deductible	deductible	ADJ
ejif-2102	120	41	up	up	ADP
ejif-2102	120	42	to	to	PART
ejif-2102	120	43	96	96	NUM
ejif-2102	120	44	%	%	NOUN
ejif-2102	120	45	of	of	ADP
ejif-2102	120	46	their	their	PRON
ejif-2102	120	47	total	total	ADJ
ejif-2102	120	48	amount	amount	NOUN
ejif-2102	120	49	.	.	PUNCT
ejif-2102	121	1	iv	iv	X
ejif-2102	121	2	.	.	PUNCT
ejif-2102	122	1	the	the	DET
ejif-2102	122	2	tax	tax	NOUN
ejif-2102	122	3	framework	framework	NOUN
ejif-2102	122	4	for	for	ADP
ejif-2102	122	5	sukuk	sukuk	ADJ
ejif-2102	122	6	holders	holder	NOUN
ejif-2102	122	7	in	in	ADP
ejif-2102	122	8	the	the	DET
ejif-2102	122	9	italian	italian	ADJ
ejif-2102	122	10	context	context	NOUN
ejif-2102	122	11	in	in	ADP
ejif-2102	122	12	light	light	NOUN
ejif-2102	122	13	of	of	ADP
ejif-2102	122	14	the	the	DET
ejif-2102	122	15	italian	italian	ADJ
ejif-2102	122	16	tax	tax	NOUN
ejif-2102	122	17	framework	framework	NOUN
ejif-2102	122	18	for	for	ADP
ejif-2102	122	19	financial	financial	ADJ
ejif-2102	122	20	instruments	instrument	NOUN
ejif-2102	122	21	described	describe	VERB
ejif-2102	122	22	above	above	ADV
ejif-2102	122	23	,	,	PUNCT
ejif-2102	122	24	it	it	PRON
ejif-2102	122	25	is	be	AUX
ejif-2102	122	26	possible	possible	ADJ
ejif-2102	122	27	to	to	PART
ejif-2102	122	28	point	point	VERB
ejif-2102	122	29	out	out	ADP
ejif-2102	122	30	some	some	DET
ejif-2102	122	31	considerations	consideration	NOUN
ejif-2102	122	32	on	on	ADP
ejif-2102	122	33	the	the	DET
ejif-2102	122	34	tax	tax	NOUN
ejif-2102	122	35	treatment	treatment	NOUN
ejif-2102	122	36	of	of	ADP
ejif-2102	122	37	sukuk	sukuk	NOUN
ejif-2102	122	38	based	base	VERB
ejif-2102	122	39	on	on	ADP
ejif-2102	122	40	the	the	DET
ejif-2102	122	41	aforementioned	aforementioned	ADJ
ejif-2102	122	42	general	general	ADJ
ejif-2102	122	43	principles	principle	NOUN
ejif-2102	122	44	and	and	CCONJ
ejif-2102	122	45	rules	rule	NOUN
ejif-2102	122	46	.	.	PUNCT
ejif-2102	123	1	in	in	ADP
ejif-2102	123	2	this	this	DET
ejif-2102	123	3	respect	respect	NOUN
ejif-2102	123	4	,	,	PUNCT
ejif-2102	123	5	a	a	DET
ejif-2102	123	6	sukuk	sukuk	NOUN
ejif-2102	123	7	can	can	AUX
ejif-2102	123	8	produce	produce	VERB
ejif-2102	123	9	in	in	ADP
ejif-2102	123	10	principle	principle	NOUN
ejif-2102	123	11	two	two	NUM
ejif-2102	123	12	types	type	NOUN
ejif-2102	123	13	of	of	ADP
ejif-2102	123	14	income	income	NOUN
ejif-2102	123	15	:	:	PUNCT
ejif-2102	123	16	a	a	X
ejif-2102	123	17	)	)	PUNCT
ejif-2102	123	18	income	income	NOUN
ejif-2102	123	19	from	from	ADP
ejif-2102	123	20	capital	capital	NOUN
ejif-2102	123	21	,	,	PUNCT
ejif-2102	123	22	as	as	ADP
ejif-2102	123	23	for	for	ADP
ejif-2102	123	24	the	the	DET
ejif-2102	123	25	remuneration	remuneration	NOUN
ejif-2102	123	26	(	(	PUNCT
ejif-2102	123	27	periodic	periodic	ADJ
ejif-2102	123	28	or	or	CCONJ
ejif-2102	123	29	not	not	PART
ejif-2102	123	30	)	)	PUNCT
ejif-2102	123	31	derived	derive	VERB
ejif-2102	123	32	by	by	ADP
ejif-2102	123	33	the	the	DET
ejif-2102	123	34	capital	capital	NOUN
ejif-2102	123	35	contribution	contribution	NOUN
ejif-2102	123	36	made	make	VERB
ejif-2102	123	37	by	by	ADP
ejif-2102	123	38	the	the	DET
ejif-2102	123	39	sukuk	sukuk	NOUN
ejif-2102	123	40	holder	holder	NOUN
ejif-2102	123	41	;	;	PUNCT
ejif-2102	123	42	limited	limit	VERB
ejif-2102	123	43	to	to	ADP
ejif-2102	123	44	95	95	NUM
ejif-2102	123	45	%	%	NOUN
ejif-2102	123	46	of	of	ADP
ejif-2102	123	47	the	the	DET
ejif-2102	123	48	(	(	PUNCT
ejif-2102	123	49	possible	possible	ADJ
ejif-2102	123	50	)	)	PUNCT
ejif-2102	123	51	quota	quota	NOUN
ejif-2102	123	52	corresponding	corresponding	NOUN
ejif-2102	123	53	to	to	ADP
ejif-2102	123	54	the	the	DET
ejif-2102	123	55	participation	participation	NOUN
ejif-2102	123	56	to	to	ADP
ejif-2102	123	57	the	the	DET
ejif-2102	123	58	economic	economic	ADJ
ejif-2102	123	59	results	result	NOUN
ejif-2102	123	60	of	of	ADP
ejif-2102	123	61	the	the	DET
ejif-2102	123	62	issuer	issuer	NOUN
ejif-2102	123	63	.	.	PUNCT
ejif-2102	123	64	11	11	NUM
ejif-2102	123	65	for	for	ADP
ejif-2102	123	66	taxpayers	taxpayer	NOUN
ejif-2102	123	67	subject	subject	ADJ
ejif-2102	123	68	to	to	ADP
ejif-2102	123	69	irpef	irpef	NOUN
ejif-2102	123	70	(	(	PUNCT
ejif-2102	123	71	individuals	individual	NOUN
ejif-2102	123	72	acting	act	VERB
ejif-2102	123	73	in	in	ADP
ejif-2102	123	74	a	a	DET
ejif-2102	123	75	business	business	NOUN
ejif-2102	123	76	capacity	capacity	NOUN
ejif-2102	123	77	and	and	CCONJ
ejif-2102	123	78	partnerships	partnership	NOUN
ejif-2102	123	79	)	)	PUNCT
ejif-2102	123	80	such	such	ADJ
ejif-2102	123	81	limitation	limitation	NOUN
ejif-2102	123	82	does	do	AUX
ejif-2102	123	83	not	not	PART
ejif-2102	123	84	apply	apply	VERB
ejif-2102	123	85	,	,	PUNCT
ejif-2102	123	86	while	while	SCONJ
ejif-2102	123	87	interest	interest	NOUN
ejif-2102	123	88	are	be	AUX
ejif-2102	123	89	deductible	deductible	ADJ
ejif-2102	123	90	only	only	ADV
ejif-2102	123	91	if	if	SCONJ
ejif-2102	123	92	they	they	PRON
ejif-2102	123	93	are	be	AUX
ejif-2102	123	94	related	relate	VERB
ejif-2102	123	95	to	to	ADP
ejif-2102	123	96	the	the	DET
ejif-2102	123	97	business	business	NOUN
ejif-2102	123	98	activity	activity	NOUN
ejif-2102	123	99	and	and	CCONJ
ejif-2102	123	100	to	to	ADP
ejif-2102	123	101	the	the	DET
ejif-2102	123	102	extent	extent	NOUN
ejif-2102	123	103	of	of	ADP
ejif-2102	123	104	the	the	DET
ejif-2102	123	105	ratio	ratio	NOUN
ejif-2102	123	106	between	between	ADP
ejif-2102	123	107	taxable	taxable	ADJ
ejif-2102	123	108	revenues	revenue	NOUN
ejif-2102	123	109	and	and	CCONJ
ejif-2102	123	110	total	total	ADJ
ejif-2102	123	111	revenues	revenue	NOUN
ejif-2102	123	112	.	.	PUNCT
ejif-2102	124	1	b	b	X
ejif-2102	124	2	)	)	PUNCT
ejif-2102	124	3	capital	capital	NOUN
ejif-2102	124	4	gain	gain	NOUN
ejif-2102	124	5	/	/	SYM
ejif-2102	124	6	loss	loss	NOUN
ejif-2102	124	7	(	(	PUNCT
ejif-2102	124	8	as	as	ADP
ejif-2102	124	9	“	"	PUNCT
ejif-2102	124	10	miscellaneous	miscellaneous	ADJ
ejif-2102	124	11	income	income	NOUN
ejif-2102	124	12	of	of	ADP
ejif-2102	124	13	financial	financial	ADJ
ejif-2102	124	14	nature	nature	NOUN
ejif-2102	124	15	”	"	PUNCT
ejif-2102	124	16	)	)	PUNCT
ejif-2102	124	17	as	as	ADP
ejif-2102	124	18	for	for	ADP
ejif-2102	124	19	the	the	DET
ejif-2102	124	20	proceed	proceed	NOUN
ejif-2102	124	21	deriving	deriving	NOUN
ejif-2102	124	22	from	from	ADP
ejif-2102	124	23	the	the	DET
ejif-2102	124	24	sale	sale	NOUN
ejif-2102	124	25	,	,	PUNCT
ejif-2102	124	26	the	the	DET
ejif-2102	124	27	disposal	disposal	NOUN
ejif-2102	124	28	or	or	CCONJ
ejif-2102	124	29	the	the	DET
ejif-2102	124	30	redemption	redemption	NOUN
ejif-2102	124	31	of	of	ADP
ejif-2102	124	32	sukuk12	sukuk12	NOUN
ejif-2102	124	33	.	.	PUNCT
ejif-2102	125	1	the	the	DET
ejif-2102	125	2	main	main	ADJ
ejif-2102	125	3	tax	tax	NOUN
ejif-2102	125	4	issues	issue	NOUN
ejif-2102	125	5	of	of	ADP
ejif-2102	125	6	sukuk	sukuk	NOUN
ejif-2102	125	7	seem	seem	VERB
ejif-2102	125	8	to	to	PART
ejif-2102	125	9	be	be	AUX
ejif-2102	125	10	related	relate	VERB
ejif-2102	125	11	to	to	ADP
ejif-2102	125	12	the	the	DET
ejif-2102	125	13	qualification	qualification	NOUN
ejif-2102	125	14	of	of	ADP
ejif-2102	125	15	their	their	PRON
ejif-2102	125	16	remuneration	remuneration	NOUN
ejif-2102	125	17	among	among	ADP
ejif-2102	125	18	the	the	DET
ejif-2102	125	19	investment	investment	NOUN
ejif-2102	125	20	income	income	NOUN
ejif-2102	125	21	category	category	NOUN
ejif-2102	125	22	,	,	PUNCT
ejif-2102	125	23	so	so	SCONJ
ejif-2102	125	24	it	it	PRON
ejif-2102	125	25	is	be	AUX
ejif-2102	125	26	noteworthy	noteworthy	ADJ
ejif-2102	125	27	to	to	PART
ejif-2102	125	28	focus	focus	VERB
ejif-2102	125	29	on	on	ADP
ejif-2102	125	30	the	the	DET
ejif-2102	125	31	letter	letter	NOUN
ejif-2102	125	32	(	(	PUNCT
ejif-2102	125	33	a	a	NOUN
ejif-2102	125	34	)	)	PUNCT
ejif-2102	125	35	above	above	ADV
ejif-2102	125	36	,	,	PUNCT
ejif-2102	125	37	i.e.	i.e.	X
ejif-2102	125	38	if	if	SCONJ
ejif-2102	125	39	the	the	DET
ejif-2102	125	40	remuneration	remuneration	NOUN
ejif-2102	125	41	of	of	ADP
ejif-2102	125	42	the	the	DET
ejif-2102	125	43	capital	capital	NOUN
ejif-2102	125	44	contribution	contribution	NOUN
ejif-2102	125	45	can	can	AUX
ejif-2102	125	46	be	be	AUX
ejif-2102	125	47	qualified	qualified	ADJ
ejif-2102	125	48	as	as	ADP
ejif-2102	125	49	an	an	DET
ejif-2102	125	50	interest	interest	NOUN
ejif-2102	125	51	,	,	PUNCT
ejif-2102	125	52	as	as	ADP
ejif-2102	125	53	a	a	DET
ejif-2102	125	54	dividend	dividend	NOUN
ejif-2102	125	55	or	or	CCONJ
ejif-2102	125	56	as	as	ADP
ejif-2102	125	57	a	a	DET
ejif-2102	125	58	profit	profit	NOUN
ejif-2102	125	59	from	from	ADP
ejif-2102	125	60	“	"	PUNCT
ejif-2102	125	61	atypical	atypical	ADJ
ejif-2102	125	62	security	security	NOUN
ejif-2102	125	63	”	"	PUNCT
ejif-2102	125	64	,	,	PUNCT
ejif-2102	125	65	as	as	SCONJ
ejif-2102	125	66	defined	define	VERB
ejif-2102	125	67	by	by	ADP
ejif-2102	125	68	the	the	DET
ejif-2102	125	69	italian	italian	ADJ
ejif-2102	125	70	tax	tax	NOUN
ejif-2102	125	71	rules	rule	NOUN
ejif-2102	125	72	.	.	PUNCT
ejif-2102	126	1	as	as	SCONJ
ejif-2102	126	2	briefly	briefly	ADV
ejif-2102	126	3	mentioned	mention	VERB
ejif-2102	126	4	before	before	ADV
ejif-2102	126	5	,	,	PUNCT
ejif-2102	126	6	the	the	DET
ejif-2102	126	7	prohibition	prohibition	NOUN
ejif-2102	126	8	of	of	ADP
ejif-2102	126	9	riba	riba	PROPN
ejif-2102	126	10	imply	imply	VERB
ejif-2102	126	11	that	that	SCONJ
ejif-2102	126	12	interest	interest	NOUN
ejif-2102	126	13	is	be	AUX
ejif-2102	126	14	necessarily	necessarily	ADV
ejif-2102	126	15	replaced	replace	VERB
ejif-2102	126	16	with	with	ADP
ejif-2102	126	17	a	a	DET
ejif-2102	126	18	profit	profit	NOUN
ejif-2102	126	19	and	and	CCONJ
ejif-2102	126	20	a	a	DET
ejif-2102	126	21	losssharing	lossshare	VERB
ejif-2102	126	22	principle	principle	NOUN
ejif-2102	126	23	,	,	PUNCT
ejif-2102	126	24	so	so	SCONJ
ejif-2102	126	25	it	it	PRON
ejif-2102	126	26	means	mean	VERB
ejif-2102	126	27	that	that	SCONJ
ejif-2102	126	28	any	any	DET
ejif-2102	126	29	remuneration	remuneration	NOUN
ejif-2102	126	30	must	must	AUX
ejif-2102	126	31	be	be	AUX
ejif-2102	126	32	earned	earn	VERB
ejif-2102	126	33	from	from	ADP
ejif-2102	126	34	an	an	DET
ejif-2102	126	35	effective	effective	ADJ
ejif-2102	126	36	commercial	commercial	ADJ
ejif-2102	126	37	trading	trading	NOUN
ejif-2102	126	38	.	.	PUNCT
ejif-2102	127	1	furthermore	furthermore	ADV
ejif-2102	127	2	,	,	PUNCT
ejif-2102	127	3	there	there	PRON
ejif-2102	127	4	is	be	VERB
ejif-2102	127	5	no	no	DET
ejif-2102	127	6	guarantee	guarantee	NOUN
ejif-2102	127	7	on	on	ADP
ejif-2102	127	8	the	the	DET
ejif-2102	127	9	return	return	NOUN
ejif-2102	127	10	,	,	PUNCT
ejif-2102	127	11	because	because	SCONJ
ejif-2102	127	12	risk	risk	NOUN
ejif-2102	127	13	and	and	CCONJ
ejif-2102	127	14	profit	profit	NOUN
ejif-2102	127	15	must	must	AUX
ejif-2102	127	16	be	be	AUX
ejif-2102	127	17	shared	share	VERB
ejif-2102	127	18	equally	equally	ADV
ejif-2102	127	19	between	between	ADP
ejif-2102	127	20	the	the	DET
ejif-2102	127	21	parties	party	NOUN
ejif-2102	127	22	of	of	ADP
ejif-2102	127	23	the	the	DET
ejif-2102	127	24	transaction	transaction	NOUN
ejif-2102	127	25	.	.	PUNCT
ejif-2102	128	1	it	it	PRON
ejif-2102	128	2	is	be	AUX
ejif-2102	128	3	noteworthy	noteworthy	ADJ
ejif-2102	128	4	to	to	PART
ejif-2102	128	5	remark	remark	VERB
ejif-2102	128	6	that	that	SCONJ
ejif-2102	128	7	the	the	DET
ejif-2102	128	8	italian	italian	ADJ
ejif-2102	128	9	rule	rule	NOUN
ejif-2102	128	10	described	describe	VERB
ejif-2102	128	11	above	above	ADP
ejif-2102	128	12	consider	consider	VERB
ejif-2102	128	13	as	as	ADP
ejif-2102	128	14	non	non	ADJ
ejif-2102	128	15	-	-	ADJ
ejif-2102	128	16	deductible	deductible	ADJ
ejif-2102	128	17	those	those	DET
ejif-2102	128	18	proceeds	proceed	NOUN
ejif-2102	128	19	paid	pay	VERB
ejif-2102	128	20	in	in	ADP
ejif-2102	128	21	connection	connection	NOUN
ejif-2102	128	22	with	with	ADP
ejif-2102	128	23	a	a	DET
ejif-2102	128	24	(	(	PUNCT
ejif-2102	128	25	direct	direct	ADJ
ejif-2102	128	26	or	or	CCONJ
ejif-2102	128	27	indirect	indirect	ADJ
ejif-2102	128	28	)	)	PUNCT
ejif-2102	128	29	participation	participation	NOUN
ejif-2102	128	30	to	to	ADP
ejif-2102	128	31	the	the	DET
ejif-2102	128	32	economic	economic	ADJ
ejif-2102	128	33	result	result	NOUN
ejif-2102	128	34	of	of	ADP
ejif-2102	128	35	the	the	DET
ejif-2102	128	36	issuer	issuer	NOUN
ejif-2102	128	37	and/or	and/or	CCONJ
ejif-2102	128	38	a	a	DET
ejif-2102	128	39	specific	specific	ADJ
ejif-2102	128	40	activity	activity	NOUN
ejif-2102	128	41	carried	carry	VERB
ejif-2102	128	42	out	out	ADP
ejif-2102	128	43	,	,	PUNCT
ejif-2102	128	44	because	because	SCONJ
ejif-2102	128	45	such	such	ADJ
ejif-2102	128	46	proceeds	proceed	NOUN
ejif-2102	128	47	are	be	AUX
ejif-2102	128	48	considered	consider	VERB
ejif-2102	128	49	as	as	ADP
ejif-2102	128	50	dividends	dividend	NOUN
ejif-2102	128	51	for	for	ADP
ejif-2102	128	52	the	the	DET
ejif-2102	128	53	issuer	issuer	NOUN
ejif-2102	128	54	.	.	PUNCT
ejif-2102	129	1	this	this	DET
ejif-2102	129	2	criterion	criterion	NOUN
ejif-2102	129	3	can	can	AUX
ejif-2102	129	4	be	be	AUX
ejif-2102	129	5	a	a	DET
ejif-2102	129	6	serious	serious	ADJ
ejif-2102	129	7	obstacle	obstacle	NOUN
ejif-2102	129	8	to	to	ADP
ejif-2102	129	9	the	the	DET
ejif-2102	129	10	deductibility	deductibility	NOUN
ejif-2102	129	11	of	of	ADP
ejif-2102	129	12	the	the	DET
ejif-2102	129	13	remuneration	remuneration	NOUN
ejif-2102	129	14	paid	pay	VERB
ejif-2102	129	15	with	with	ADP
ejif-2102	129	16	reference	reference	NOUN
ejif-2102	129	17	to	to	ADP
ejif-2102	129	18	the	the	DET
ejif-2102	129	19	sukuk	sukuk	NOUN
ejif-2102	129	20	in	in	ADP
ejif-2102	129	21	the	the	DET
ejif-2102	129	22	italian	italian	ADJ
ejif-2102	129	23	context	context	NOUN
ejif-2102	129	24	,	,	PUNCT
ejif-2102	129	25	because	because	SCONJ
ejif-2102	129	26	,	,	PUNCT
ejif-2102	129	27	to	to	ADP
ejif-2102	129	28	the	the	DET
ejif-2102	129	29	extent	extent	NOUN
ejif-2102	129	30	that	that	SCONJ
ejif-2102	129	31	sukuk	sukuk	NOUN
ejif-2102	129	32	do	do	AUX
ejif-2102	129	33	qualify	qualify	VERB
ejif-2102	129	34	as	as	ADP
ejif-2102	129	35	“	"	PUNCT
ejif-2102	129	36	undivided	undivided	ADJ
ejif-2102	129	37	shares	share	NOUN
ejif-2102	129	38	in	in	ADP
ejif-2102	129	39	ownership	ownership	NOUN
ejif-2102	129	40	of	of	ADP
ejif-2102	129	41	tangible	tangible	ADJ
ejif-2102	129	42	assets	asset	NOUN
ejif-2102	129	43	,	,	PUNCT
ejif-2102	129	44	usufruct	usufruct	NOUN
ejif-2102	129	45	and	and	CCONJ
ejif-2102	129	46	services	service	NOUN
ejif-2102	129	47	or	or	CCONJ
ejif-2102	129	48	(	(	PUNCT
ejif-2102	129	49	in	in	ADP
ejif-2102	129	50	the	the	DET
ejif-2102	129	51	ownership	ownership	NOUN
ejif-2102	129	52	of	of	ADP
ejif-2102	129	53	)	)	PUNCT
ejif-2102	129	54	the	the	DET
ejif-2102	129	55	assets	asset	NOUN
ejif-2102	129	56	of	of	ADP
ejif-2102	129	57	particular	particular	ADJ
ejif-2102	129	58	projects	project	NOUN
ejif-2102	129	59	or	or	CCONJ
ejif-2102	129	60	special	special	ADJ
ejif-2102	129	61	investment	investment	NOUN
ejif-2102	129	62	activity	activity	NOUN
ejif-2102	129	63	”	"	PUNCT
ejif-2102	129	64	,	,	PUNCT
ejif-2102	129	65	as	as	SCONJ
ejif-2102	129	66	defined	define	VERB
ejif-2102	129	67	by	by	ADP
ejif-2102	129	68	aaiofi	aaiofi	NOUN
ejif-2102	129	69	,	,	PUNCT
ejif-2102	129	70	the	the	DET
ejif-2102	129	71	proceeds	proceed	NOUN
ejif-2102	129	72	paid	pay	VERB
ejif-2102	129	73	in	in	ADP
ejif-2102	129	74	connection	connection	NOUN
ejif-2102	129	75	with	with	ADP
ejif-2102	129	76	sukuk	sukuk	NOUN
ejif-2102	129	77	could	could	AUX
ejif-2102	129	78	be	be	AUX
ejif-2102	129	79	considered	consider	VERB
ejif-2102	129	80	non	non	ADJ
ejif-2102	129	81	-	-	ADJ
ejif-2102	129	82	deductible	deductible	ADJ
ejif-2102	129	83	because	because	SCONJ
ejif-2102	129	84	they	they	PRON
ejif-2102	129	85	represent	represent	VERB
ejif-2102	129	86	a	a	DET
ejif-2102	129	87	participation	participation	NOUN
ejif-2102	129	88	to	to	ADP
ejif-2102	129	89	the	the	DET
ejif-2102	129	90	issuer	issuer	NOUN
ejif-2102	129	91	’s	’s	PART
ejif-2102	129	92	results	result	NOUN
ejif-2102	129	93	or	or	CCONJ
ejif-2102	129	94	in	in	ADP
ejif-2102	129	95	a	a	DET
ejif-2102	129	96	specific	specific	ADJ
ejif-2102	129	97	activity	activity	NOUN
ejif-2102	129	98	.	.	PUNCT
ejif-2102	130	1	in	in	ADP
ejif-2102	130	2	this	this	DET
ejif-2102	130	3	perspective	perspective	NOUN
ejif-2102	130	4	,	,	PUNCT
ejif-2102	130	5	such	such	ADJ
ejif-2102	130	6	remuneration	remuneration	NOUN
ejif-2102	130	7	would	would	AUX
ejif-2102	130	8	be	be	AUX
ejif-2102	130	9	taxed	tax	VERB
ejif-2102	130	10	as	as	ADP
ejif-2102	130	11	a	a	DET
ejif-2102	130	12	dividend	dividend	NOUN
ejif-2102	130	13	in	in	ADP
ejif-2102	130	14	the	the	DET
ejif-2102	130	15	hands	hand	NOUN
ejif-2102	130	16	of	of	ADP
ejif-2102	130	17	the	the	DET
ejif-2102	130	18	sukuk	sukuk	NOUN
ejif-2102	130	19	holder	holder	NOUN
ejif-2102	130	20	,	,	PUNCT
ejif-2102	130	21	and	and	CCONJ
ejif-2102	130	22	so	so	ADV
ejif-2102	130	23	it	it	PRON
ejif-2102	130	24	can	can	AUX
ejif-2102	130	25	be	be	AUX
ejif-2102	130	26	partially	partially	ADV
ejif-2102	130	27	(	(	PUNCT
ejif-2102	130	28	or	or	CCONJ
ejif-2102	130	29	almost	almost	ADV
ejif-2102	130	30	fully	fully	ADV
ejif-2102	130	31	,	,	PUNCT
ejif-2102	130	32	in	in	ADP
ejif-2102	130	33	case	case	NOUN
ejif-2102	130	34	of	of	ADP
ejif-2102	130	35	intercompany	intercompany	NOUN
ejif-2102	130	36	payments	payment	NOUN
ejif-2102	130	37	)	)	PUNCT
ejif-2102	130	38	exempt	exempt	ADJ
ejif-2102	130	39	for	for	ADP
ejif-2102	130	40	the	the	DET
ejif-2102	130	41	recipient	recipient	NOUN
ejif-2102	130	42	.	.	PUNCT
ejif-2102	131	1	however	however	ADV
ejif-2102	131	2	,	,	PUNCT
ejif-2102	131	3	it	it	PRON
ejif-2102	131	4	must	must	AUX
ejif-2102	131	5	be	be	AUX
ejif-2102	131	6	also	also	ADV
ejif-2102	131	7	taken	take	VERB
ejif-2102	131	8	into	into	ADP
ejif-2102	131	9	account	account	NOUN
ejif-2102	131	10	that	that	SCONJ
ejif-2102	131	11	in	in	ADP
ejif-2102	131	12	some	some	DET
ejif-2102	131	13	cases	case	NOUN
ejif-2102	131	14	even	even	ADV
ejif-2102	131	15	financial	financial	ADJ
ejif-2102	131	16	instruments	instrument	NOUN
ejif-2102	131	17	linked	link	VERB
ejif-2102	131	18	to	to	ADP
ejif-2102	131	19	the	the	DET
ejif-2102	131	20	economic	economic	ADJ
ejif-2102	131	21	results	result	NOUN
ejif-2102	131	22	of	of	ADP
ejif-2102	131	23	the	the	DET
ejif-2102	131	24	issuer	issuer	NOUN
ejif-2102	131	25	are	be	AUX
ejif-2102	131	26	not	not	PART
ejif-2102	131	27	considered	consider	VERB
ejif-2102	131	28	similar	similar	ADJ
ejif-2102	131	29	to	to	ADP
ejif-2102	131	30	shares	share	NOUN
ejif-2102	131	31	and	and	CCONJ
ejif-2102	131	32	consequently	consequently	ADV
ejif-2102	131	33	their	their	PRON
ejif-2102	131	34	remuneration	remuneration	NOUN
ejif-2102	131	35	is	be	AUX
ejif-2102	131	36	deductible	deductible	ADJ
ejif-2102	131	37	as	as	ADP
ejif-2102	131	38	an	an	DET
ejif-2102	131	39	interest	interest	NOUN
ejif-2102	131	40	for	for	ADP
ejif-2102	131	41	the	the	DET
ejif-2102	131	42	issuer	issuer	NOUN
ejif-2102	131	43	(	(	PUNCT
ejif-2102	131	44	and	and	CCONJ
ejif-2102	131	45	taxed	tax	VERB
ejif-2102	131	46	accordingly	accordingly	ADV
ejif-2102	131	47	for	for	ADP
ejif-2102	131	48	the	the	DET
ejif-2102	131	49	recipient	recipient	NOUN
ejif-2102	131	50	)	)	PUNCT
ejif-2102	131	51	.	.	PUNCT
ejif-2102	132	1	this	this	PRON
ejif-2102	132	2	is	be	AUX
ejif-2102	132	3	the	the	DET
ejif-2102	132	4	case	case	NOUN
ejif-2102	132	5	,	,	PUNCT
ejif-2102	132	6	for	for	ADP
ejif-2102	132	7	example	example	NOUN
ejif-2102	132	8	,	,	PUNCT
ejif-2102	132	9	of	of	ADP
ejif-2102	132	10	those	those	DET
ejif-2102	132	11	instruments	instrument	NOUN
ejif-2102	132	12	whose	whose	DET
ejif-2102	132	13	yield	yield	NOUN
ejif-2102	132	14	is	be	AUX
ejif-2102	132	15	predetermined	predetermine	VERB
ejif-2102	132	16	at	at	ADP
ejif-2102	132	17	a	a	DET
ejif-2102	132	18	certain	certain	ADJ
ejif-2102	132	19	rate	rate	NOUN
ejif-2102	132	20	,	,	PUNCT
ejif-2102	132	21	but	but	CCONJ
ejif-2102	132	22	the	the	DET
ejif-2102	132	23	perception	perception	NOUN
ejif-2102	132	24	of	of	ADP
ejif-2102	132	25	the	the	DET
ejif-2102	132	26	remuneration	remuneration	NOUN
ejif-2102	132	27	depends	depend	VERB
ejif-2102	132	28	on	on	ADP
ejif-2102	132	29	the	the	DET
ejif-2102	132	30	existence	existence	NOUN
ejif-2102	132	31	of	of	ADP
ejif-2102	132	32	profits	profit	NOUN
ejif-2102	132	33	or	or	CCONJ
ejif-2102	132	34	on	on	ADP
ejif-2102	132	35	the	the	DET
ejif-2102	132	36	actual	actual	ADJ
ejif-2102	132	37	distribution	distribution	NOUN
ejif-2102	132	38	of	of	ADP
ejif-2102	132	39	dividends	dividend	NOUN
ejif-2102	132	40	by	by	ADP
ejif-2102	132	41	the	the	DET
ejif-2102	132	42	issuer	issuer	NOUN
ejif-2102	132	43	.	.	PUNCT
ejif-2102	133	1	also	also	ADV
ejif-2102	133	2	,	,	PUNCT
ejif-2102	133	3	it	it	PRON
ejif-2102	133	4	must	must	AUX
ejif-2102	133	5	not	not	PART
ejif-2102	133	6	be	be	AUX
ejif-2102	133	7	a	a	DET
ejif-2102	133	8	priori	priori	NOUN
ejif-2102	133	9	excluded	exclude	VERB
ejif-2102	133	10	that	that	SCONJ
ejif-2102	133	11	,	,	PUNCT
ejif-2102	133	12	even	even	ADV
ejif-2102	133	13	if	if	SCONJ
ejif-2102	133	14	the	the	DET
ejif-2102	133	15	legal	legal	ADJ
ejif-2102	133	16	form	form	NOUN
ejif-2102	133	17	of	of	ADP
ejif-2102	133	18	some	some	DET
ejif-2102	133	19	islamic	islamic	ADJ
ejif-2102	133	20	finance	finance	NOUN
ejif-2102	133	21	structures	structure	NOUN
ejif-2102	133	22	does	do	AUX
ejif-2102	133	23	not	not	PART
ejif-2102	133	24	allow	allow	VERB
ejif-2102	133	25	the	the	DET
ejif-2102	133	26	payment	payment	NOUN
ejif-2102	133	27	of	of	ADP
ejif-2102	133	28	an	an	DET
ejif-2102	133	29	interest	interest	NOUN
ejif-2102	133	30	to	to	ADP
ejif-2102	133	31	the	the	DET
ejif-2102	133	32	lender	lender	NOUN
ejif-2102	133	33	,	,	PUNCT
ejif-2102	133	34	from	from	ADP
ejif-2102	133	35	a	a	DET
ejif-2102	133	36	substantial	substantial	ADJ
ejif-2102	133	37	standpoint	standpoint	NOUN
ejif-2102	133	38	the	the	DET
ejif-2102	133	39	remuneration	remuneration	NOUN
ejif-2102	133	40	could	could	AUX
ejif-2102	133	41	be	be	AUX
ejif-2102	133	42	structured	structure	VERB
ejif-2102	133	43	in	in	ADP
ejif-2102	133	44	order	order	NOUN
ejif-2102	133	45	to	to	PART
ejif-2102	133	46	be	be	AUX
ejif-2102	133	47	a	a	DET
ejif-2102	133	48	de	de	X
ejif-2102	133	49	facto	facto	X
ejif-2102	133	50	interest	interest	NOUN
ejif-2102	133	51	,	,	PUNCT
ejif-2102	133	52	at	at	ADP
ejif-2102	133	53	least	least	ADJ
ejif-2102	133	54	from	from	ADP
ejif-2102	133	55	a	a	DET
ejif-2102	133	56	tax	tax	NOUN
ejif-2102	133	57	standpoint	standpoint	NOUN
ejif-2102	133	58	,	,	PUNCT
ejif-2102	133	59	and	and	CCONJ
ejif-2102	133	60	so	so	ADV
ejif-2102	133	61	it	it	PRON
ejif-2102	133	62	would	would	AUX
ejif-2102	133	63	be	be	AUX
ejif-2102	133	64	subject	subject	ADJ
ejif-2102	133	65	to	to	ADP
ejif-2102	133	66	tax	tax	NOUN
ejif-2102	133	67	accordingly	accordingly	ADV
ejif-2102	133	68	.	.	PUNCT
ejif-2102	134	1	therefore	therefore	ADV
ejif-2102	134	2	,	,	PUNCT
ejif-2102	134	3	as	as	ADP
ejif-2102	134	4	a	a	DET
ejif-2102	134	5	conclusive	conclusive	ADJ
ejif-2102	134	6	remark	remark	NOUN
ejif-2102	134	7	,	,	PUNCT
ejif-2102	134	8	even	even	ADV
ejif-2102	134	9	if	if	SCONJ
ejif-2102	134	10	at	at	ADP
ejif-2102	134	11	first	first	ADJ
ejif-2102	134	12	glance	glance	NOUN
ejif-2102	134	13	–	–	PUNCT
ejif-2102	134	14	due	due	ADP
ejif-2102	134	15	to	to	ADP
ejif-2102	134	16	their	their	PRON
ejif-2102	134	17	definition	definition	NOUN
ejif-2102	134	18	itself	itself	PRON
ejif-2102	134	19	–	–	PUNCT
ejif-2102	134	20	sukuk	sukuk	NOUN
ejif-2102	134	21	seem	seem	VERB
ejif-2102	134	22	to	to	PART
ejif-2102	134	23	be	be	AUX
ejif-2102	134	24	included	include	VERB
ejif-2102	134	25	among	among	ADP
ejif-2102	134	26	the	the	DET
ejif-2102	134	27	financial	financial	ADJ
ejif-2102	134	28	instruments	instrument	NOUN
ejif-2102	134	29	similar	similar	ADJ
ejif-2102	134	30	to	to	ADP
ejif-2102	134	31	shares	share	NOUN
ejif-2102	134	32	from	from	ADP
ejif-2102	134	33	an	an	DET
ejif-2102	134	34	italian	italian	ADJ
ejif-2102	134	35	tax	tax	NOUN
ejif-2102	134	36	standpoint	standpoint	NOUN
ejif-2102	134	37	,	,	PUNCT
ejif-2102	134	38	a	a	DET
ejif-2102	134	39	deeper	deep	ADJ
ejif-2102	134	40	analysis	analysis	NOUN
ejif-2102	134	41	is	be	AUX
ejif-2102	134	42	required	require	VERB
ejif-2102	134	43	in	in	SCONJ
ejif-2102	134	44	order	order	NOUN
ejif-2102	134	45	to	to	ADP
ejif-2102	134	46	12	12	NUM
ejif-2102	134	47	in	in	ADP
ejif-2102	134	48	case	case	NOUN
ejif-2102	134	49	this	this	DET
ejif-2102	134	50	gain	gain	NOUN
ejif-2102	134	51	can	can	AUX
ejif-2102	134	52	not	not	PART
ejif-2102	134	53	be	be	AUX
ejif-2102	134	54	regarded	regard	VERB
ejif-2102	134	55	as	as	ADP
ejif-2102	134	56	an	an	DET
ejif-2102	134	57	income	income	NOUN
ejif-2102	134	58	from	from	ADP
ejif-2102	134	59	capital	capital	NOUN
ejif-2102	134	60	,	,	PUNCT
ejif-2102	134	61	as	as	ADP
ejif-2102	134	62	for	for	ADP
ejif-2102	134	63	instance	instance	NOUN
ejif-2102	134	64	in	in	ADP
ejif-2102	134	65	a	a	DET
ejif-2102	134	66	zero	zero	NUM
ejif-2102	134	67	coupon	coupon	NOUN
ejif-2102	134	68	bond	bond	NOUN
ejif-2102	134	69	structure	structure	NOUN
ejif-2102	134	70	.	.	PUNCT
ejif-2102	135	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2102	135	2	issn	issn	VERB
ejif-2102	135	3	2421	2421	NUM
ejif-2102	135	4	-	-	SYM
ejif-2102	135	5	2172	2172	NUM
ejif-2102	135	6	5	5	NUM
ejif-2102	135	7	ejif	ejif	NOUN
ejif-2102	135	8	–	–	PUNCT
ejif-2102	135	9	european	european	PROPN
ejif-2102	135	10	journal	journal	PROPN
ejif-2102	135	11	of	of	ADP
ejif-2102	135	12	islamic	islamic	PROPN
ejif-2102	135	13	finance	finance	PROPN
ejif-2102	135	14	special	special	ADJ
ejif-2102	135	15	issue	issue	NOUN
ejif-2102	135	16	:	:	PUNCT
ejif-2102	135	17	islamic	islamic	ADJ
ejif-2102	135	18	banking	banking	PROPN
ejif-2102	135	19	&	&	CCONJ
ejif-2102	135	20	finance	finance	PROPN
ejif-2102	135	21	no7	no7	NOUN
ejif-2102	135	22	,	,	PUNCT
ejif-2102	135	23	july	july	PROPN
ejif-2102	135	24	(	(	PUNCT
ejif-2102	135	25	2017	2017	NUM
ejif-2102	135	26	)	)	PUNCT
ejif-2102	135	27	determine	determine	VERB
ejif-2102	135	28	the	the	DET
ejif-2102	135	29	correct	correct	ADJ
ejif-2102	135	30	qualification	qualification	NOUN
ejif-2102	135	31	of	of	ADP
ejif-2102	135	32	such	such	ADJ
ejif-2102	135	33	instrument	instrument	NOUN
ejif-2102	135	34	in	in	ADP
ejif-2102	135	35	the	the	DET
ejif-2102	135	36	tax	tax	NOUN
ejif-2102	135	37	legislation	legislation	NOUN
ejif-2102	135	38	applicable	applicable	ADJ
ejif-2102	135	39	to	to	ADP
ejif-2102	135	40	the	the	DET
ejif-2102	135	41	issuer	issuer	NOUN
ejif-2102	135	42	and	and	CCONJ
ejif-2102	135	43	to	to	ADP
ejif-2102	135	44	the	the	DET
ejif-2102	135	45	holder	holder	NOUN
ejif-2102	135	46	.	.	PUNCT
ejif-2102	136	1	v.	v.	ADP
ejif-2102	136	2	conclusive	conclusive	ADJ
ejif-2102	136	3	remarks	remark	NOUN
ejif-2102	136	4	in	in	ADP
ejif-2102	136	5	light	light	NOUN
ejif-2102	136	6	of	of	ADP
ejif-2102	136	7	the	the	DET
ejif-2102	136	8	analysis	analysis	NOUN
ejif-2102	136	9	made	make	VERB
ejif-2102	136	10	in	in	ADP
ejif-2102	136	11	the	the	DET
ejif-2102	136	12	previous	previous	ADJ
ejif-2102	136	13	paragraphs	paragraph	NOUN
ejif-2102	136	14	,	,	PUNCT
ejif-2102	136	15	it	it	PRON
ejif-2102	136	16	is	be	AUX
ejif-2102	136	17	clear	clear	ADJ
ejif-2102	136	18	that	that	SCONJ
ejif-2102	136	19	in	in	ADP
ejif-2102	136	20	order	order	NOUN
ejif-2102	136	21	to	to	PART
ejif-2102	136	22	classify	classify	VERB
ejif-2102	136	23	a	a	DET
ejif-2102	136	24	sukuk	sukuk	NOUN
ejif-2102	136	25	as	as	ADP
ejif-2102	136	26	similar	similar	ADJ
ejif-2102	136	27	to	to	ADP
ejif-2102	136	28	shares	share	NOUN
ejif-2102	136	29	or	or	CCONJ
ejif-2102	136	30	not	not	PART
ejif-2102	136	31	,	,	PUNCT
ejif-2102	136	32	it	it	PRON
ejif-2102	136	33	must	must	AUX
ejif-2102	136	34	necessarily	necessarily	ADV
ejif-2102	136	35	be	be	AUX
ejif-2102	136	36	taken	take	VERB
ejif-2102	136	37	into	into	ADP
ejif-2102	136	38	account	account	NOUN
ejif-2102	136	39	not	not	PART
ejif-2102	136	40	only	only	ADV
ejif-2102	136	41	the	the	DET
ejif-2102	136	42	legal	legal	ADJ
ejif-2102	136	43	form	form	NOUN
ejif-2102	136	44	of	of	ADP
ejif-2102	136	45	the	the	DET
ejif-2102	136	46	financial	financial	ADJ
ejif-2102	136	47	instrument	instrument	NOUN
ejif-2102	136	48	,	,	PUNCT
ejif-2102	136	49	but	but	CCONJ
ejif-2102	136	50	also	also	ADV
ejif-2102	136	51	the	the	DET
ejif-2102	136	52	economic	economic	ADJ
ejif-2102	136	53	and	and	CCONJ
ejif-2102	136	54	financial	financial	ADJ
ejif-2102	136	55	effects	effect	NOUN
ejif-2102	136	56	for	for	ADP
ejif-2102	136	57	the	the	DET
ejif-2102	136	58	issuer	issuer	NOUN
ejif-2102	136	59	and	and	CCONJ
ejif-2102	136	60	the	the	DET
ejif-2102	136	61	holder	holder	NOUN
ejif-2102	136	62	.	.	PUNCT
ejif-2102	137	1	in	in	ADP
ejif-2102	137	2	this	this	DET
ejif-2102	137	3	perspective	perspective	NOUN
ejif-2102	137	4	,	,	PUNCT
ejif-2102	137	5	it	it	PRON
ejif-2102	137	6	can	can	AUX
ejif-2102	137	7	be	be	AUX
ejif-2102	137	8	said	say	VERB
ejif-2102	137	9	that	that	SCONJ
ejif-2102	137	10	italian	italian	ADJ
ejif-2102	137	11	tax	tax	NOUN
ejif-2102	137	12	legislation	legislation	NOUN
ejif-2102	137	13	has	have	VERB
ejif-2102	137	14	already	already	ADV
ejif-2102	137	15	a	a	DET
ejif-2102	137	16	rather	rather	ADV
ejif-2102	137	17	substantial	substantial	ADJ
ejif-2102	137	18	approach	approach	NOUN
ejif-2102	137	19	for	for	ADP
ejif-2102	137	20	all	all	DET
ejif-2102	137	21	financial	financial	ADJ
ejif-2102	137	22	instruments	instrument	NOUN
ejif-2102	137	23	,	,	PUNCT
ejif-2102	137	24	so	so	ADV
ejif-2102	137	25	the	the	DET
ejif-2102	137	26	introduction	introduction	NOUN
ejif-2102	137	27	of	of	ADP
ejif-2102	137	28	sukuk	sukuk	NOUN
ejif-2102	137	29	as	as	ADP
ejif-2102	137	30	a	a	DET
ejif-2102	137	31	“	"	PUNCT
ejif-2102	137	32	new	new	ADJ
ejif-2102	137	33	”	"	PUNCT
ejif-2102	137	34	(	(	PUNCT
ejif-2102	137	35	at	at	ADP
ejif-2102	137	36	least	least	ADJ
ejif-2102	137	37	,	,	PUNCT
ejif-2102	137	38	for	for	ADP
ejif-2102	137	39	the	the	DET
ejif-2102	137	40	italian	italian	ADJ
ejif-2102	137	41	system	system	NOUN
ejif-2102	137	42	)	)	PUNCT
ejif-2102	137	43	category	category	NOUN
ejif-2102	137	44	of	of	ADP
ejif-2102	137	45	financial	financial	ADJ
ejif-2102	137	46	instruments	instrument	NOUN
ejif-2102	137	47	should	should	AUX
ejif-2102	137	48	follow	follow	VERB
ejif-2102	137	49	the	the	DET
ejif-2102	137	50	same	same	ADJ
ejif-2102	137	51	criteria	criterion	NOUN
ejif-2102	137	52	provided	provide	VERB
ejif-2102	137	53	for	for	ADP
ejif-2102	137	54	the	the	DET
ejif-2102	137	55	other	other	ADJ
ejif-2102	137	56	financial	financial	ADJ
ejif-2102	137	57	instruments	instrument	NOUN
ejif-2102	137	58	.	.	PUNCT
ejif-2102	138	1	this	this	PRON
ejif-2102	138	2	does	do	AUX
ejif-2102	138	3	not	not	PART
ejif-2102	138	4	necessarily	necessarily	ADV
ejif-2102	138	5	mean	mean	VERB
ejif-2102	138	6	that	that	SCONJ
ejif-2102	138	7	a	a	DET
ejif-2102	138	8	possible	possible	ADJ
ejif-2102	138	9	introduction	introduction	NOUN
ejif-2102	138	10	of	of	ADP
ejif-2102	138	11	sukuk	sukuk	NOUN
ejif-2102	138	12	would	would	AUX
ejif-2102	138	13	be	be	AUX
ejif-2102	138	14	“	"	PUNCT
ejif-2102	138	15	plain	plain	ADJ
ejif-2102	138	16	vanilla	vanilla	NOUN
ejif-2102	138	17	”	"	PUNCT
ejif-2102	138	18	for	for	ADP
ejif-2102	138	19	the	the	DET
ejif-2102	138	20	italian	italian	ADJ
ejif-2102	138	21	tax	tax	NOUN
ejif-2102	138	22	context	context	NOUN
ejif-2102	138	23	.	.	PUNCT
ejif-2102	139	1	even	even	ADV
ejif-2102	139	2	if	if	SCONJ
ejif-2102	139	3	the	the	DET
ejif-2102	139	4	substantial	substantial	ADJ
ejif-2102	139	5	effects	effect	NOUN
ejif-2102	139	6	of	of	ADP
ejif-2102	139	7	the	the	DET
ejif-2102	139	8	financial	financial	ADJ
ejif-2102	139	9	instruments	instrument	NOUN
ejif-2102	139	10	are	be	AUX
ejif-2102	139	11	considered	consider	VERB
ejif-2102	139	12	in	in	ADP
ejif-2102	139	13	order	order	NOUN
ejif-2102	139	14	to	to	PART
ejif-2102	139	15	determine	determine	VERB
ejif-2102	139	16	the	the	DET
ejif-2102	139	17	appropriate	appropriate	ADJ
ejif-2102	139	18	taxation	taxation	NOUN
ejif-2102	139	19	,	,	PUNCT
ejif-2102	139	20	it	it	PRON
ejif-2102	139	21	is	be	AUX
ejif-2102	139	22	worth	worth	ADJ
ejif-2102	139	23	noting	note	VERB
ejif-2102	139	24	that	that	SCONJ
ejif-2102	139	25	several	several	ADJ
ejif-2102	139	26	classification	classification	NOUN
ejif-2102	139	27	problems	problem	NOUN
ejif-2102	139	28	for	for	ADP
ejif-2102	139	29	hybrid	hybrid	ADJ
ejif-2102	139	30	financial	financial	ADJ
ejif-2102	139	31	instruments	instrument	NOUN
ejif-2102	139	32	still	still	ADV
ejif-2102	139	33	remain	remain	VERB
ejif-2102	139	34	in	in	ADP
ejif-2102	139	35	the	the	DET
ejif-2102	139	36	italian	italian	ADJ
ejif-2102	139	37	tax	tax	NOUN
ejif-2102	139	38	system	system	NOUN
ejif-2102	139	39	,	,	PUNCT
ejif-2102	139	40	due	due	ADP
ejif-2102	139	41	to	to	ADP
ejif-2102	139	42	,	,	PUNCT
ejif-2102	139	43	for	for	ADP
ejif-2102	139	44	example	example	NOUN
ejif-2102	139	45	,	,	PUNCT
ejif-2102	139	46	the	the	DET
ejif-2102	139	47	lack	lack	NOUN
ejif-2102	139	48	of	of	ADP
ejif-2102	139	49	sufficient	sufficient	ADJ
ejif-2102	139	50	official	official	ADJ
ejif-2102	139	51	guidelines	guideline	NOUN
ejif-2102	139	52	.	.	PUNCT
ejif-2102	140	1	this	this	DET
ejif-2102	140	2	uncertainty	uncertainty	NOUN
ejif-2102	140	3	can	can	AUX
ejif-2102	140	4	constitute	constitute	VERB
ejif-2102	140	5	an	an	DET
ejif-2102	140	6	obstacle	obstacle	NOUN
ejif-2102	140	7	to	to	ADP
ejif-2102	140	8	the	the	DET
ejif-2102	140	9	if	if	SCONJ
ejif-2102	140	10	development	development	NOUN
ejif-2102	140	11	in	in	ADP
ejif-2102	140	12	italy	italy	PROPN
ejif-2102	140	13	,	,	PUNCT
ejif-2102	140	14	also	also	ADV
ejif-2102	140	15	because	because	SCONJ
ejif-2102	140	16	the	the	DET
ejif-2102	140	17	italian	italian	ADJ
ejif-2102	140	18	tax	tax	NOUN
ejif-2102	140	19	administration	administration	NOUN
ejif-2102	140	20	could	could	AUX
ejif-2102	140	21	have	have	VERB
ejif-2102	140	22	the	the	DET
ejif-2102	140	23	power	power	NOUN
ejif-2102	140	24	to	to	PART
ejif-2102	140	25	recharacterize	recharacterize	VERB
ejif-2102	140	26	one	one	NUM
ejif-2102	140	27	or	or	CCONJ
ejif-2102	140	28	more	more	ADJ
ejif-2102	140	29	transactions	transaction	NOUN
ejif-2102	140	30	(	(	PUNCT
ejif-2102	140	31	including	include	VERB
ejif-2102	140	32	sukuk	sukuk	NOUN
ejif-2102	140	33	)	)	PUNCT
ejif-2102	140	34	in	in	ADP
ejif-2102	140	35	case	case	NOUN
ejif-2102	140	36	it	it	PRON
ejif-2102	140	37	does	do	AUX
ejif-2102	140	38	not	not	PART
ejif-2102	140	39	agree	agree	VERB
ejif-2102	140	40	with	with	ADP
ejif-2102	140	41	the	the	DET
ejif-2102	140	42	qualification	qualification	NOUN
ejif-2102	140	43	given	give	VERB
ejif-2102	140	44	by	by	ADP
ejif-2102	140	45	the	the	DET
ejif-2102	140	46	sukuk	sukuk	ADJ
ejif-2102	140	47	issuer	issuer	NOUN
ejif-2102	140	48	/	/	SYM
ejif-2102	140	49	holder	holder	NOUN
ejif-2102	140	50	(	(	PUNCT
ejif-2102	140	51	e.g.	e.g.	ADV
ejif-2102	140	52	,	,	PUNCT
ejif-2102	140	53	the	the	DET
ejif-2102	140	54	issuer	issuer	NOUN
ejif-2102	140	55	considered	consider	VERB
ejif-2102	140	56	that	that	SCONJ
ejif-2102	140	57	the	the	DET
ejif-2102	140	58	remuneration	remuneration	NOUN
ejif-2102	140	59	is	be	AUX
ejif-2102	140	60	not	not	PART
ejif-2102	140	61	linked	link	VERB
ejif-2102	140	62	to	to	ADP
ejif-2102	140	63	its	its	PRON
ejif-2102	140	64	economic	economic	ADJ
ejif-2102	140	65	results	result	NOUN
ejif-2102	140	66	,	,	PUNCT
ejif-2102	140	67	while	while	SCONJ
ejif-2102	140	68	tax	tax	NOUN
ejif-2102	140	69	authorities	authority	NOUN
ejif-2102	140	70	considered	consider	VERB
ejif-2102	140	71	that	that	SCONJ
ejif-2102	140	72	it	it	PRON
ejif-2102	140	73	is	be	AUX
ejif-2102	140	74	)	)	PUNCT
ejif-2102	140	75	.	.	PUNCT
ejif-2102	141	1	moreover	moreover	ADV
ejif-2102	141	2	,	,	PUNCT
ejif-2102	141	3	tax	tax	NOUN
ejif-2102	141	4	authorities	authority	NOUN
ejif-2102	141	5	can	can	AUX
ejif-2102	141	6	also	also	ADV
ejif-2102	141	7	recharacterize	recharacterize	VERB
ejif-2102	141	8	one	one	NUM
ejif-2102	141	9	or	or	CCONJ
ejif-2102	141	10	more	more	ADJ
ejif-2102	141	11	transactions	transaction	NOUN
ejif-2102	141	12	when	when	SCONJ
ejif-2102	141	13	they	they	PRON
ejif-2102	141	14	fall	fall	VERB
ejif-2102	141	15	within	within	ADP
ejif-2102	141	16	the	the	DET
ejif-2102	141	17	scope	scope	NOUN
ejif-2102	141	18	of	of	ADP
ejif-2102	141	19	the	the	DET
ejif-2102	141	20	general	general	ADJ
ejif-2102	141	21	anti	anti	ADJ
ejif-2102	141	22	avoidance	avoidance	NOUN
ejif-2102	141	23	rule	rule	NOUN
ejif-2102	141	24	contained	contain	VERB
ejif-2102	141	25	in	in	ADP
ejif-2102	141	26	article	article	NOUN
ejif-2102	141	27	10	10	NUM
ejif-2102	141	28	-	-	PUNCT
ejif-2102	141	29	bis	bis	NOUN
ejif-2102	141	30	of	of	ADP
ejif-2102	141	31	law	law	NOUN
ejif-2102	141	32	212/2000	212/2000	NUM
ejif-2102	141	33	,	,	PUNCT
ejif-2102	141	34	according	accord	VERB
ejif-2102	141	35	to	to	ADP
ejif-2102	141	36	which	which	PRON
ejif-2102	141	37	one	one	NUM
ejif-2102	141	38	or	or	CCONJ
ejif-2102	141	39	more	more	ADJ
ejif-2102	141	40	transactions	transaction	NOUN
ejif-2102	141	41	can	can	AUX
ejif-2102	141	42	constitute	constitute	VERB
ejif-2102	141	43	“	"	PUNCT
ejif-2102	141	44	abuse	abuse	NOUN
ejif-2102	141	45	of	of	ADP
ejif-2102	141	46	law	law	NOUN
ejif-2102	141	47	”	"	PUNCT
ejif-2102	141	48	if	if	SCONJ
ejif-2102	141	49	they	they	PRON
ejif-2102	141	50	are	be	AUX
ejif-2102	141	51	formally	formally	ADV
ejif-2102	141	52	consistent	consistent	ADJ
ejif-2102	141	53	with	with	ADP
ejif-2102	141	54	tax	tax	NOUN
ejif-2102	141	55	law	law	NOUN
ejif-2102	141	56	but	but	CCONJ
ejif-2102	141	57	there	there	PRON
ejif-2102	141	58	is	be	VERB
ejif-2102	141	59	no	no	DET
ejif-2102	141	60	economic	economic	ADJ
ejif-2102	141	61	substance	substance	NOUN
ejif-2102	141	62	,	,	PUNCT
ejif-2102	141	63	i.e.	i.e.	X
ejif-2102	141	64	they	they	PRON
ejif-2102	141	65	do	do	AUX
ejif-2102	141	66	n’t	not	PART
ejif-2102	141	67	generate	generate	VERB
ejif-2102	141	68	significant	significant	ADJ
ejif-2102	141	69	effects	effect	NOUN
ejif-2102	141	70	other	other	ADJ
ejif-2102	141	71	than	than	ADP
ejif-2102	141	72	tax	tax	NOUN
ejif-2102	141	73	savings	saving	NOUN
ejif-2102	141	74	and	and	CCONJ
ejif-2102	141	75	they	they	PRON
ejif-2102	141	76	are	be	AUX
ejif-2102	141	77	not	not	PART
ejif-2102	141	78	justified	justify	VERB
ejif-2102	141	79	by	by	ADP
ejif-2102	141	80	valid	valid	ADJ
ejif-2102	141	81	and	and	CCONJ
ejif-2102	141	82	non	non	ADJ
ejif-2102	141	83	-	-	ADJ
ejif-2102	141	84	marginal	marginal	ADJ
ejif-2102	141	85	non	non	ADJ
ejif-2102	141	86	-	-	ADJ
ejif-2102	141	87	tax	tax	ADJ
ejif-2102	141	88	reasons	reason	NOUN
ejif-2102	141	89	.	.	PUNCT
ejif-2102	142	1	in	in	ADP
ejif-2102	142	2	this	this	DET
ejif-2102	142	3	perspective	perspective	NOUN
ejif-2102	142	4	,	,	PUNCT
ejif-2102	142	5	it	it	PRON
ejif-2102	142	6	would	would	AUX
ejif-2102	142	7	be	be	AUX
ejif-2102	142	8	interesting	interesting	ADJ
ejif-2102	142	9	to	to	PART
ejif-2102	142	10	determine	determine	VERB
ejif-2102	142	11	if	if	SCONJ
ejif-2102	142	12	non	non	ADJ
ejif-2102	142	13	-	-	ADJ
ejif-2102	142	14	tax	tax	ADJ
ejif-2102	142	15	reason	reason	NOUN
ejif-2102	142	16	different	different	ADJ
ejif-2102	142	17	from	from	ADP
ejif-2102	142	18	economic	economic	ADJ
ejif-2102	142	19	reason	reason	NOUN
ejif-2102	142	20	,	,	PUNCT
ejif-2102	142	21	such	such	ADJ
ejif-2102	142	22	as	as	ADP
ejif-2102	142	23	the	the	DET
ejif-2102	142	24	compliance	compliance	NOUN
ejif-2102	142	25	with	with	ADP
ejif-2102	142	26	shariah	shariah	PROPN
ejif-2102	142	27	’s	’s	PART
ejif-2102	142	28	principles	principle	NOUN
ejif-2102	142	29	and	and	CCONJ
ejif-2102	142	30	laws	law	NOUN
ejif-2102	142	31	,	,	PUNCT
ejif-2102	142	32	could	could	AUX
ejif-2102	142	33	be	be	AUX
ejif-2102	142	34	considered	consider	VERB
ejif-2102	142	35	nonmarginal	nonmarginal	ADJ
ejif-2102	142	36	reasons	reason	NOUN
ejif-2102	142	37	which	which	PRON
ejif-2102	142	38	are	be	AUX
ejif-2102	142	39	suitable	suitable	ADJ
ejif-2102	142	40	to	to	PART
ejif-2102	142	41	justify	justify	VERB
ejif-2102	142	42	a	a	DET
ejif-2102	142	43	deviation	deviation	NOUN
ejif-2102	142	44	to	to	ADP
ejif-2102	142	45	the	the	DET
ejif-2102	142	46	“	"	PUNCT
ejif-2102	142	47	normal	normal	ADJ
ejif-2102	142	48	”	"	PUNCT
ejif-2102	142	49	juridical	juridical	ADJ
ejif-2102	142	50	form	form	NOUN
ejif-2102	142	51	and	and	CCONJ
ejif-2102	142	52	consequently	consequently	ADV
ejif-2102	142	53	do	do	AUX
ejif-2102	142	54	not	not	PART
ejif-2102	142	55	lead	lead	VERB
ejif-2102	142	56	to	to	ADP
ejif-2102	142	57	an	an	DET
ejif-2102	142	58	“	"	PUNCT
ejif-2102	142	59	abuse	abuse	NOUN
ejif-2102	142	60	of	of	ADP
ejif-2102	142	61	law	law	NOUN
ejif-2102	142	62	”	"	PUNCT
ejif-2102	142	63	.	.	PUNCT
ejif-2102	143	1	with	with	ADP
ejif-2102	143	2	reference	reference	NOUN
ejif-2102	143	3	to	to	ADP
ejif-2102	143	4	possible	possible	ADJ
ejif-2102	143	5	future	future	ADJ
ejif-2102	143	6	developments	development	NOUN
ejif-2102	143	7	from	from	ADP
ejif-2102	143	8	a	a	DET
ejif-2102	143	9	tax	tax	NOUN
ejif-2102	143	10	standpoint	standpoint	NOUN
ejif-2102	143	11	,	,	PUNCT
ejif-2102	143	12	as	as	SCONJ
ejif-2102	143	13	mentioned	mention	VERB
ejif-2102	143	14	in	in	ADP
ejif-2102	143	15	the	the	DET
ejif-2102	143	16	first	first	ADJ
ejif-2102	143	17	paragraph	paragraph	NOUN
ejif-2102	143	18	,	,	PUNCT
ejif-2102	143	19	a	a	DET
ejif-2102	143	20	law	law	NOUN
ejif-2102	143	21	proposal	proposal	NOUN
ejif-2102	143	22	on	on	ADP
ejif-2102	143	23	islamic	islamic	ADJ
ejif-2102	143	24	finance	finance	PROPN
ejif-2102	143	25	has	have	AUX
ejif-2102	143	26	recently	recently	ADV
ejif-2102	143	27	been	be	AUX
ejif-2102	143	28	presented	present	VERB
ejif-2102	143	29	to	to	ADP
ejif-2102	143	30	the	the	DET
ejif-2102	143	31	chamber	chamber	NOUN
ejif-2102	143	32	of	of	ADP
ejif-2102	143	33	deputies	deputy	NOUN
ejif-2102	143	34	;	;	PUNCT
ejif-2102	143	35	such	such	ADJ
ejif-2102	143	36	proposal	proposal	NOUN
ejif-2102	143	37	considers	consider	VERB
ejif-2102	143	38	the	the	DET
ejif-2102	143	39	tax	tax	NOUN
ejif-2102	143	40	treatment	treatment	NOUN
ejif-2102	143	41	of	of	ADP
ejif-2102	143	42	certain	certain	ADJ
ejif-2102	143	43	transactions	transaction	NOUN
ejif-2102	143	44	(	(	PUNCT
ejif-2102	143	45	in	in	ADP
ejif-2102	143	46	particular	particular	ADJ
ejif-2102	143	47	,	,	PUNCT
ejif-2102	143	48	murabaha	murabaha	NOUN
ejif-2102	143	49	,	,	PUNCT
ejif-2102	143	50	ijara	ijara	NOUN
ejif-2102	143	51	and	and	CCONJ
ejif-2102	143	52	istisna’a	istisna’a	NOUN
ejif-2102	143	53	)	)	PUNCT
ejif-2102	143	54	and	and	CCONJ
ejif-2102	143	55	also	also	ADV
ejif-2102	143	56	addresses	address	VERB
ejif-2102	143	57	the	the	DET
ejif-2102	143	58	tax	tax	NOUN
ejif-2102	143	59	issues	issue	NOUN
ejif-2102	143	60	related	relate	VERB
ejif-2102	143	61	to	to	ADP
ejif-2102	143	62	sukuk	sukuk	NOUN
ejif-2102	143	63	.	.	PUNCT
ejif-2102	144	1	if	if	SCONJ
ejif-2102	144	2	the	the	DET
ejif-2102	144	3	aforementioned	aforementioned	ADJ
ejif-2102	144	4	proposal	proposal	NOUN
ejif-2102	144	5	will	will	AUX
ejif-2102	144	6	be	be	AUX
ejif-2102	144	7	approved	approve	VERB
ejif-2102	144	8	by	by	ADP
ejif-2102	144	9	the	the	DET
ejif-2102	144	10	italian	italian	ADJ
ejif-2102	144	11	parliament	parliament	NOUN
ejif-2102	144	12	,	,	PUNCT
ejif-2102	144	13	it	it	PRON
ejif-2102	144	14	is	be	AUX
ejif-2102	144	15	undoubtedly	undoubtedly	ADV
ejif-2102	144	16	going	go	VERB
ejif-2102	144	17	to	to	PART
ejif-2102	144	18	remove	remove	VERB
ejif-2102	144	19	some	some	DET
ejif-2102	144	20	uncertainty	uncertainty	NOUN
ejif-2102	144	21	in	in	ADP
ejif-2102	144	22	the	the	DET
ejif-2102	144	23	field	field	NOUN
ejif-2102	144	24	of	of	ADP
ejif-2102	144	25	the	the	DET
ejif-2102	144	26	taxation	taxation	NOUN
ejif-2102	144	27	of	of	ADP
ejif-2102	144	28	these	these	DET
ejif-2102	144	29	financial	financial	ADJ
ejif-2102	144	30	instruments	instrument	NOUN
ejif-2102	144	31	.	.	PUNCT
ejif-2102	145	1	in	in	ADP
ejif-2102	145	2	the	the	DET
ejif-2102	145	3	meantime	meantime	NOUN
ejif-2102	145	4	,	,	PUNCT
ejif-2102	145	5	or	or	CCONJ
ejif-2102	145	6	in	in	ADP
ejif-2102	145	7	case	case	NOUN
ejif-2102	145	8	the	the	DET
ejif-2102	145	9	future	future	ADJ
ejif-2102	145	10	legislation	legislation	NOUN
ejif-2102	145	11	on	on	ADP
ejif-2102	145	12	sukuk	sukuk	NOUN
ejif-2102	145	13	will	will	AUX
ejif-2102	145	14	not	not	PART
ejif-2102	145	15	explicitly	explicitly	ADV
ejif-2102	145	16	address	address	VERB
ejif-2102	145	17	all	all	DET
ejif-2102	145	18	the	the	DET
ejif-2102	145	19	relevant	relevant	ADJ
ejif-2102	145	20	tax	tax	NOUN
ejif-2102	145	21	aspects	aspect	NOUN
ejif-2102	145	22	,	,	PUNCT
ejif-2102	145	23	in	in	ADP
ejif-2102	145	24	order	order	NOUN
ejif-2102	145	25	to	to	PART
ejif-2102	145	26	clarify	clarify	VERB
ejif-2102	145	27	the	the	DET
ejif-2102	145	28	italian	italian	ADJ
ejif-2102	145	29	tax	tax	NOUN
ejif-2102	145	30	treatment	treatment	NOUN
ejif-2102	145	31	for	for	ADP
ejif-2102	145	32	a	a	DET
ejif-2102	145	33	possible	possible	ADJ
ejif-2102	145	34	sukuk	sukuk	NOUN
ejif-2102	145	35	transaction	transaction	NOUN
ejif-2102	145	36	and	and	CCONJ
ejif-2102	145	37	remove	remove	VERB
ejif-2102	145	38	all	all	DET
ejif-2102	145	39	the	the	DET
ejif-2102	145	40	related	related	ADJ
ejif-2102	145	41	uncertainties	uncertainty	NOUN
ejif-2102	145	42	,	,	PUNCT
ejif-2102	145	43	one	one	NUM
ejif-2102	145	44	possibility	possibility	NOUN
ejif-2102	145	45	for	for	ADP
ejif-2102	145	46	the	the	DET
ejif-2102	145	47	parties	party	NOUN
ejif-2102	145	48	involved	involve	VERB
ejif-2102	145	49	in	in	ADP
ejif-2102	145	50	a	a	DET
ejif-2102	145	51	sukuk	sukuk	ADJ
ejif-2102	145	52	transaction	transaction	NOUN
ejif-2102	145	53	can	can	AUX
ejif-2102	145	54	also	also	ADV
ejif-2102	145	55	be	be	AUX
ejif-2102	145	56	the	the	DET
ejif-2102	145	57	submission	submission	NOUN
ejif-2102	145	58	of	of	ADP
ejif-2102	145	59	a	a	DET
ejif-2102	145	60	tax	tax	NOUN
ejif-2102	145	61	ruling	ruling	NOUN
ejif-2102	145	62	request	request	NOUN
ejif-2102	145	63	to	to	ADP
ejif-2102	145	64	the	the	DET
ejif-2102	145	65	tax	tax	NOUN
ejif-2102	145	66	administration	administration	NOUN
ejif-2102	145	67	,	,	PUNCT
ejif-2102	145	68	also	also	ADV
ejif-2102	145	69	because	because	SCONJ
ejif-2102	145	70	the	the	DET
ejif-2102	145	71	interpretation	interpretation	NOUN
ejif-2102	145	72	provided	provide	VERB
ejif-2102	145	73	is	be	AUX
ejif-2102	145	74	binding	bind	VERB
ejif-2102	145	75	on	on	ADP
ejif-2102	145	76	tax	tax	NOUN
ejif-2102	145	77	authorities	authority	NOUN
ejif-2102	145	78	and	and	CCONJ
ejif-2102	145	79	consequently	consequently	ADV
ejif-2102	145	80	all	all	DET
ejif-2102	145	81	the	the	DET
ejif-2102	145	82	tax	tax	NOUN
ejif-2102	145	83	issues	issue	NOUN
ejif-2102	145	84	could	could	AUX
ejif-2102	145	85	be	be	AUX
ejif-2102	145	86	solved	solve	VERB
ejif-2102	145	87	in	in	ADP
ejif-2102	145	88	advance13	advance13	NOUN
ejif-2102	145	89	.	.	PUNCT
ejif-2102	146	1	references	reference	NOUN
ejif-2102	146	2	[	[	X
ejif-2102	146	3	1	1	NUM
ejif-2102	146	4	]	]	PUNCT
ejif-2102	146	5	p.	p.	NOUN
ejif-2102	146	6	p.	p.	NOUN
ejif-2102	146	7	biancone	biancone	NOUN
ejif-2102	146	8	and	and	CCONJ
ejif-2102	146	9	m.	m.	NOUN
ejif-2102	146	10	z.	z.	PROPN
ejif-2102	146	11	shakhatreh	shakhatreh	PROPN
ejif-2102	146	12	,	,	PUNCT
ejif-2102	146	13	“	"	PUNCT
ejif-2102	146	14	using	use	VERB
ejif-2102	146	15	islamic	islamic	ADJ
ejif-2102	146	16	finance	finance	NOUN
ejif-2102	146	17	for	for	ADP
ejif-2102	146	18	infrastructure	infrastructure	NOUN
ejif-2102	146	19	projects	project	NOUN
ejif-2102	146	20	in	in	ADP
ejif-2102	146	21	non	non	ADJ
ejif-2102	146	22	-	-	ADJ
ejif-2102	146	23	muslim	muslim	ADJ
ejif-2102	146	24	countries	country	NOUN
ejif-2102	146	25	”	"	PUNCT
ejif-2102	146	26	,	,	PUNCT
ejif-2102	146	27	in	in	ADP
ejif-2102	146	28	ejif	ejif	PROPN
ejif-2102	146	29	–	–	PUNCT
ejif-2102	146	30	european	european	PROPN
ejif-2102	146	31	journal	journal	PROPN
ejif-2102	146	32	of	of	ADP
ejif-2102	146	33	islamic	islamic	PROPN
ejif-2102	146	34	finance	finance	PROPN
ejif-2102	146	35	n	n	CCONJ
ejif-2102	146	36	°	°	NUM
ejif-2102	146	37	2	2	NUM
ejif-2102	146	38	,	,	PUNCT
ejif-2102	146	39	april	april	PROPN
ejif-2102	146	40	2015	2015	NUM
ejif-2102	146	41	,	,	PUNCT
ejif-2102	146	42	p.	p.	NOUN
ejif-2102	146	43	2	2	NUM
ejif-2102	146	44	.	.	PUNCT
ejif-2102	147	1	[	[	X
ejif-2102	147	2	2	2	NUM
ejif-2102	147	3	]	]	PUNCT
ejif-2102	147	4	p.	p.	NOUN
ejif-2102	147	5	p.	p.	NOUN
ejif-2102	147	6	biancone	biancone	NOUN
ejif-2102	147	7	and	and	CCONJ
ejif-2102	147	8	m.	m.	NOUN
ejif-2102	147	9	z.	z.	PROPN
ejif-2102	147	10	shakhatreh	shakhatreh	PROPN
ejif-2102	147	11	,	,	PUNCT
ejif-2102	147	12	“	"	PUNCT
ejif-2102	147	13	using	use	VERB
ejif-2102	147	14	islamic	islamic	ADJ
ejif-2102	147	15	finance	finance	NOUN
ejif-2102	147	16	for	for	ADP
ejif-2102	147	17	infrastructure	infrastructure	NOUN
ejif-2102	147	18	projects	project	NOUN
ejif-2102	147	19	in	in	ADP
ejif-2102	147	20	non	non	ADJ
ejif-2102	147	21	-	-	ADJ
ejif-2102	147	22	muslim	muslim	ADJ
ejif-2102	147	23	countries	country	NOUN
ejif-2102	147	24	”	"	PUNCT
ejif-2102	147	25	,	,	PUNCT
ejif-2102	147	26	in	in	ADP
ejif-2102	147	27	ejif	ejif	PROPN
ejif-2102	147	28	–	–	PUNCT
ejif-2102	147	29	european	european	PROPN
ejif-2102	147	30	journal	journal	PROPN
ejif-2102	147	31	of	of	ADP
ejif-2102	147	32	islamic	islamic	PROPN
ejif-2102	147	33	finance	finance	PROPN
ejif-2102	147	34	n	n	CCONJ
ejif-2102	147	35	°	°	NUM
ejif-2102	147	36	2	2	NUM
ejif-2102	147	37	,	,	PUNCT
ejif-2102	147	38	april	april	PROPN
ejif-2102	147	39	2015	2015	NUM
ejif-2102	147	40	,	,	PUNCT
ejif-2102	147	41	p.	p.	NOUN
ejif-2102	147	42	2	2	NUM
ejif-2102	147	43	.	.	PUNCT
ejif-2102	148	1	[	[	X
ejif-2102	148	2	3	3	X
ejif-2102	148	3	]	]	X
ejif-2102	148	4	s.	s.	PROPN
ejif-2102	148	5	filippetti	filippetti	PROPN
ejif-2102	148	6	,	,	PUNCT
ejif-2102	148	7	“	"	PUNCT
ejif-2102	148	8	l’italia	l’italia	NOUN
ejif-2102	148	9	stringe	stringe	VERB
ejif-2102	148	10	per	per	ADP
ejif-2102	148	11	il	il	PROPN
ejif-2102	148	12	debutto	debutto	PROPN
ejif-2102	148	13	del	del	PROPN
ejif-2102	148	14	btp	btp	PROPN
ejif-2102	148	15	“	"	PUNCT
ejif-2102	148	16	islamico	islamico	PROPN
ejif-2102	148	17	”	"	PUNCT
ejif-2102	148	18	”	"	PUNCT
ejif-2102	148	19	,	,	PUNCT
ejif-2102	148	20	in	in	ADP
ejif-2102	148	21	il	il	PROPN
ejif-2102	148	22	sole	sole	ADJ
ejif-2102	148	23	24	24	NUM
ejif-2102	148	24	ore	ore	NOUN
ejif-2102	148	25	,	,	PUNCT
ejif-2102	148	26	8	8	NUM
ejif-2102	148	27	march	march	NOUN
ejif-2102	148	28	2017	2017	NUM
ejif-2102	148	29	,	,	PUNCT
ejif-2102	148	30	p.	p.	NOUN
ejif-2102	148	31	27	27	NUM
ejif-2102	148	32	.	.	PUNCT
ejif-2102	149	1	[	[	X
ejif-2102	149	2	4	4	X
ejif-2102	149	3	]	]	PUNCT
ejif-2102	149	4	in	in	ADP
ejif-2102	149	5	this	this	DET
ejif-2102	149	6	respect	respect	NOUN
ejif-2102	149	7	see	see	VERB
ejif-2102	149	8	gouvernement	gouvernement	PROPN
ejif-2102	149	9	du	du	PROPN
ejif-2102	149	10	grand	grand	NOUN
ejif-2102	149	11	-	-	PUNCT
ejif-2102	149	12	duché	duché	NOUN
ejif-2102	149	13	de	de	X
ejif-2102	149	14	luxembourg	luxembourg	PROPN
ejif-2102	149	15	,	,	PUNCT
ejif-2102	149	16	administration	administration	PROPN
ejif-2102	149	17	des	des	PROPN
ejif-2102	149	18	contributions	contribution	NOUN
ejif-2102	149	19	directes	directe	NOUN
ejif-2102	149	20	,	,	PUNCT
ejif-2102	149	21	circulaire	circulaire	PROPN
ejif-2102	149	22	du	du	PROPN
ejif-2102	149	23	directeur	directeur	PROPN
ejif-2102	149	24	des	des	PROPN
ejif-2102	149	25	contributions	contribution	NOUN
ejif-2102	149	26	l.g.-a	l.g.-a	NOUN
ejif-2102	149	27	n	n	CCONJ
ejif-2102	149	28	°	°	NUM
ejif-2102	149	29	55	55	NUM
ejif-2102	149	30	du	du	NOUN
ejif-2102	149	31	12	12	NUM
ejif-2102	149	32	janvier	janvier	X
ejif-2102	149	33	2010	2010	NUM
ejif-2102	149	34	,	,	PUNCT
ejif-2102	149	35	par	par	NOUN
ejif-2102	149	36	.	.	PUNCT
ejif-2102	150	1	2.2	2.2	NUM
ejif-2102	150	2	.	.	PUNCT
ejif-2102	151	1	for	for	ADP
ejif-2102	151	2	the	the	DET
ejif-2102	151	3	luxemburg	luxemburg	PROPN
ejif-2102	151	4	islamic	islamic	PROPN
ejif-2102	151	5	finance	finance	PROPN
ejif-2102	151	6	tax	tax	NOUN
ejif-2102	151	7	framework	framework	NOUN
ejif-2102	151	8	see	see	VERB
ejif-2102	151	9	also	also	ADV
ejif-2102	151	10	n.	n.	PROPN
ejif-2102	151	11	muller	muller	PROPN
ejif-2102	151	12	,	,	PUNCT
ejif-2102	151	13	j.	j.	PROPN
ejif-2102	151	14	van	van	PROPN
ejif-2102	151	15	den	den	PROPN
ejif-2102	151	16	berg	berg	PROPN
ejif-2102	151	17	,	,	PUNCT
ejif-2102	151	18	“	"	PUNCT
ejif-2102	151	19	clarification	clarification	NOUN
ejif-2102	151	20	of	of	ADP
ejif-2102	151	21	tax	tax	NOUN
ejif-2102	151	22	treatment	treatment	NOUN
ejif-2102	151	23	of	of	ADP
ejif-2102	151	24	certain	certain	ADJ
ejif-2102	151	25	islamic	islamic	ADJ
ejif-2102	151	26	finance	finance	NOUN
ejif-2102	151	27	products	product	NOUN
ejif-2102	151	28	”	"	PUNCT
ejif-2102	151	29	,	,	PUNCT
ejif-2102	151	30	in	in	ADP
ejif-2102	151	31	derivatives	derivative	NOUN
ejif-2102	151	32	.	.	PUNCT
ejif-2102	152	1	&	&	CCONJ
ejif-2102	152	2	financial	financial	ADJ
ejif-2102	152	3	instruments	instrument	NOUN
ejif-2102	152	4	ibfd	ibfd	VERB
ejif-2102	152	5	n.	n.	PROPN
ejif-2102	152	6	2/2010	2/2010	PROPN
ejif-2102	152	7	;	;	PUNCT
ejif-2102	152	8	a.	a.	NOUN
ejif-2102	152	9	barbiero	barbiero	PROPN
ejif-2102	152	10	,	,	PUNCT
ejif-2102	152	11	“	"	PUNCT
ejif-2102	152	12	lussemburgo	lussemburgo	VERB
ejif-2102	152	13	islamic	islamic	ADJ
ejif-2102	152	14	bond	bond	PROPN
ejif-2102	152	15	e	e	PROPN
ejif-2102	152	16	fisco	fisco	PROPN
ejif-2102	152	17	”	"	PUNCT
ejif-2102	152	18	,	,	PUNCT
ejif-2102	152	19	in	in	ADP
ejif-2102	152	20	commercio	commercio	PROPN
ejif-2102	152	21	internazionale	internazionale	PROPN
ejif-2102	152	22	12/2010	12/2010	PROPN
ejif-2102	152	23	,	,	PUNCT
ejif-2102	152	24	pp	pp	ADP
ejif-2102	152	25	.	.	PUNCT
ejif-2102	153	1	43	43	NUM
ejif-2102	153	2	ss	ss	NOUN
ejif-2102	153	3	.	.	PUNCT
ejif-2102	154	1	[	[	X
ejif-2102	154	2	5	5	NUM
ejif-2102	154	3	]	]	PUNCT
ejif-2102	154	4	guidelines	guideline	NOUN
ejif-2102	154	5	fe/09	fe/09	PROPN
ejif-2102	154	6	,	,	PUNCT
ejif-2102	154	7	entered	enter	VERB
ejif-2102	154	8	into	into	ADP
ejif-2102	154	9	force	force	NOUN
ejif-2102	154	10	on	on	ADP
ejif-2102	154	11	25th	25th	ADJ
ejif-2102	154	12	february	february	PROPN
ejif-2102	154	13	2009	2009	NUM
ejif-2102	154	14	,	,	PUNCT
ejif-2102	154	15	and	and	CCONJ
ejif-2102	154	16	especially	especially	ADV
ejif-2102	154	17	title	title	NOUN
ejif-2102	154	18	2	2	NUM
ejif-2102	154	19	of	of	ADP
ejif-2102	154	20	guideline	guideline	NOUN
ejif-2102	154	21	4	4	NUM
ejif-2102	154	22	concern	concern	NOUN
ejif-2102	154	23	the	the	DET
ejif-2102	154	24	tax	tax	NOUN
ejif-2102	154	25	aspects	aspect	NOUN
ejif-2102	154	26	of	of	ADP
ejif-2102	154	27	sukuk	sukuk	NOUN
ejif-2102	154	28	.	.	PUNCT
ejif-2102	155	1	[	[	X
ejif-2102	155	2	6	6	NUM
ejif-2102	155	3	]	]	PUNCT
ejif-2102	155	4	b.	b.	NOUN
ejif-2102	155	5	delaigue	delaigue	PROPN
ejif-2102	155	6	,	,	PUNCT
ejif-2102	155	7	a.	a.	NOUN
ejif-2102	155	8	reillac	reillac	PROPN
ejif-2102	155	9	,	,	PUNCT
ejif-2102	155	10	“	"	PUNCT
ejif-2102	155	11	france	france	PROPN
ejif-2102	155	12	adopts	adopt	VERB
ejif-2102	155	13	tax	tax	NOUN
ejif-2102	155	14	measures	measure	NOUN
ejif-2102	155	15	to	to	PART
ejif-2102	155	16	promote	promote	VERB
ejif-2102	155	17	islamic	islamic	ADJ
ejif-2102	155	18	finance	finance	NOUN
ejif-2102	155	19	”	"	PUNCT
ejif-2102	155	20	,	,	PUNCT
ejif-2102	155	21	in	in	ADP
ejif-2102	155	22	european	european	ADJ
ejif-2102	155	23	taxation	taxation	NOUN
ejif-2102	155	24	,	,	PUNCT
ejif-2102	155	25	may	may	PROPN
ejif-2102	155	26	2009	2009	NUM
ejif-2102	155	27	,	,	PUNCT
ejif-2102	155	28	p.	p.	NOUN
ejif-2102	155	29	287	287	NUM
ejif-2102	156	1	[	[	X
ejif-2102	156	2	7	7	NUM
ejif-2102	156	3	]	]	PUNCT
ejif-2102	156	4	a.	a.	NOUN
ejif-2102	156	5	de	de	PROPN
ejif-2102	156	6	brosses	brosses	PROPN
ejif-2102	156	7	,	,	PUNCT
ejif-2102	156	8	f.	f.	PROPN
ejif-2102	156	9	burnat	burnat	PROPN
ejif-2102	156	10	,	,	PUNCT
ejif-2102	156	11	“	"	PUNCT
ejif-2102	156	12	france	france	PROPN
ejif-2102	156	13	–	–	PUNCT
ejif-2102	156	14	islamic	islamic	PROPN
ejif-2102	156	15	finance	finance	NOUN
ejif-2102	156	16	”	"	PUNCT
ejif-2102	156	17	,	,	PUNCT
ejif-2102	156	18	in	in	ADP
ejif-2102	156	19	derivatives	derivative	NOUN
ejif-2102	156	20	&	&	CCONJ
ejif-2102	156	21	financial	financial	ADJ
ejif-2102	156	22	instruments	instrument	NOUN
ejif-2102	156	23	,	,	PUNCT
ejif-2102	156	24	september	september	PROPN
ejif-2102	156	25	/	/	SYM
ejif-2102	156	26	october	october	PROPN
ejif-2102	156	27	2010	2010	NUM
ejif-2102	156	28	,	,	PUNCT
ejif-2102	156	29	p.	p.	NOUN
ejif-2102	156	30	38	38	NUM
ejif-2102	156	31	.	.	PUNCT
ejif-2102	157	1	[	[	X
ejif-2102	157	2	8	8	NUM
ejif-2102	157	3	]	]	PUNCT
ejif-2102	157	4	document	document	NOUN
ejif-2102	157	5	boi	boi	NOUN
ejif-2102	157	6	-	-	PUNCT
ejif-2102	157	7	djc	djc	NOUN
ejif-2102	157	8	-	-	PUNCT
ejif-2102	157	9	fin-20	fin-20	NOUN
ejif-2102	157	10	-	-	PUNCT
ejif-2102	157	11	20120912	20120912	NUM
ejif-2102	157	12	[	[	X
ejif-2102	157	13	9	9	NUM
ejif-2102	157	14	]	]	X
ejif-2102	157	15	j.	j.	PROPN
ejif-2102	157	16	cape	cape	PROPN
ejif-2102	157	17	,	,	PUNCT
ejif-2102	157	18	“	"	PUNCT
ejif-2102	157	19	general	general	ADJ
ejif-2102	157	20	legal	legal	ADJ
ejif-2102	157	21	framework	framework	NOUN
ejif-2102	157	22	applicable	applicable	ADJ
ejif-2102	157	23	to	to	ADP
ejif-2102	157	24	the	the	DET
ejif-2102	157	25	taxation	taxation	NOUN
ejif-2102	157	26	of	of	ADP
ejif-2102	157	27	islamic	islamic	PROPN
ejif-2102	157	28	finance	finance	NOUN
ejif-2102	157	29	”	"	PUNCT
ejif-2102	157	30	,	,	PUNCT
ejif-2102	157	31	derivatives	derivative	NOUN
ejif-2102	157	32	&	&	CCONJ
ejif-2102	157	33	financial	financial	ADJ
ejif-2102	157	34	instruments	instrument	NOUN
ejif-2102	157	35	ibfd	ibfd	VERB
ejif-2102	157	36	,	,	PUNCT
ejif-2102	157	37	september	september	PROPN
ejif-2102	157	38	/	/	SYM
ejif-2102	157	39	october	october	PROPN
ejif-2102	157	40	2010	2010	NUM
ejif-2102	157	41	,	,	PUNCT
ejif-2102	157	42	p.	p.	NOUN
ejif-2102	157	43	40	40	NUM
ejif-2102	157	44	.	.	PUNCT
ejif-2102	158	1	[	[	X
ejif-2102	158	2	10	10	NUM
ejif-2102	158	3	]	]	PUNCT
ejif-2102	158	4	a.	a.	NOUN
ejif-2102	158	5	mashayekhi	mashayekhi	PROPN
ejif-2102	158	6	,	,	PUNCT
ejif-2102	158	7	r.	r.	PROPN
ejif-2102	158	8	hicks	hicks	PROPN
ejif-2102	158	9	,	,	PUNCT
ejif-2102	158	10	a.	a.	PROPN
ejif-2102	158	11	rahman	rahman	PROPN
ejif-2102	158	12	,	,	PUNCT
ejif-2102	158	13	a.	a.	NOUN
ejif-2102	158	14	ravalia	ravalia	PROPN
ejif-2102	158	15	,	,	PUNCT
ejif-2102	158	16	“	"	PUNCT
ejif-2102	158	17	islamic	islamic	ADJ
ejif-2102	158	18	finance	finance	NOUN
ejif-2102	158	19	in	in	ADP
ejif-2102	158	20	the	the	DET
ejif-2102	158	21	uk	uk	PROPN
ejif-2102	158	22	:	:	PUNCT
ejif-2102	158	23	regulation	regulation	NOUN
ejif-2102	158	24	and	and	CCONJ
ejif-2102	158	25	challenges	challenge	NOUN
ejif-2102	158	26	(	(	PUNCT
ejif-2102	158	27	vol	vol	NOUN
ejif-2102	158	28	.	.	NOUN
ejif-2102	158	29	9	9	NUM
ejif-2102	158	30	)	)	PUNCT
ejif-2102	158	31	”	"	PUNCT
ejif-2102	158	32	,	,	PUNCT
ejif-2102	158	33	london	london	PROPN
ejif-2102	158	34	:	:	PUNCT
ejif-2102	158	35	financial	financial	ADJ
ejif-2102	158	36	services	service	NOUN
ejif-2102	158	37	authority	authority	NOUN
ejif-2102	158	38	,	,	PUNCT
ejif-2102	158	39	2007	2007	NUM
ejif-2102	158	40	.	.	PUNCT
ejif-2102	159	1	[	[	X
ejif-2102	159	2	11	11	NUM
ejif-2102	159	3	]	]	PUNCT
ejif-2102	159	4	j.	j.	PROPN
ejif-2102	159	5	cape	cape	PROPN
ejif-2102	159	6	,	,	PUNCT
ejif-2102	159	7	“	"	PUNCT
ejif-2102	159	8	general	general	ADJ
ejif-2102	159	9	legal	legal	ADJ
ejif-2102	159	10	framework	framework	NOUN
ejif-2102	159	11	applicable	applicable	ADJ
ejif-2102	159	12	to	to	ADP
ejif-2102	159	13	the	the	DET
ejif-2102	159	14	taxation	taxation	NOUN
ejif-2102	159	15	of	of	ADP
ejif-2102	159	16	islamic	islamic	PROPN
ejif-2102	159	17	finance	finance	NOUN
ejif-2102	159	18	”	"	PUNCT
ejif-2102	159	19	,	,	PUNCT
ejif-2102	159	20	in	in	ADP
ejif-2102	159	21	derivatives	derivative	NOUN
ejif-2102	159	22	&	&	CCONJ
ejif-2102	159	23	financial	financial	ADJ
ejif-2102	159	24	instruments	instrument	NOUN
ejif-2102	159	25	ibfd	ibfd	VERB
ejif-2102	159	26	,	,	PUNCT
ejif-2102	159	27	september	september	PROPN
ejif-2102	159	28	/	/	SYM
ejif-2102	159	29	october	october	PROPN
ejif-2102	159	30	2010	2010	NUM
ejif-2102	159	31	,	,	PUNCT
ejif-2102	159	32	p.	p.	NOUN
ejif-2102	159	33	43	43	NUM
ejif-2102	159	34	.	.	PUNCT
ejif-2102	160	1	[	[	X
ejif-2102	160	2	12	12	NUM
ejif-2102	160	3	]	]	PUNCT
ejif-2102	160	4	p.	p.	NOUN
ejif-2102	160	5	maher	maher	PROPN
ejif-2102	160	6	,	,	PUNCT
ejif-2102	160	7	p.	p.	NOUN
ejif-2102	160	8	mcqueston	mcqueston	NOUN
ejif-2102	160	9	,	,	PUNCT
ejif-2102	160	10	“	"	PUNCT
ejif-2102	160	11	ireland	ireland	NOUN
ejif-2102	160	12	tax	tax	NOUN
ejif-2102	160	13	treatment	treatment	NOUN
ejif-2102	160	14	of	of	ADP
ejif-2102	160	15	islamic	islamic	ADJ
ejif-2102	160	16	finance	finance	NOUN
ejif-2102	160	17	products	product	NOUN
ejif-2102	160	18	”	"	PUNCT
ejif-2102	160	19	,	,	PUNCT
ejif-2102	160	20	in	in	ADP
ejif-2102	160	21	derivatives	derivative	NOUN
ejif-2102	160	22	&	&	CCONJ
ejif-2102	160	23	financial	financial	ADJ
ejif-2102	160	24	instruments	instrument	NOUN
ejif-2102	160	25	ibfd	ibfd	VERB
ejif-2102	160	26	,	,	PUNCT
ejif-2102	160	27	september	september	PROPN
ejif-2102	160	28	/	/	SYM
ejif-2102	160	29	october	october	PROPN
ejif-2102	160	30	2010	2010	NUM
ejif-2102	160	31	,	,	PUNCT
ejif-2102	160	32	p.	p.	NOUN
ejif-2102	160	33	49	49	NUM
ejif-2102	160	34	.	.	PUNCT
ejif-2102	161	1	[	[	X
ejif-2102	161	2	13	13	NUM
ejif-2102	161	3	]	]	PUNCT
ejif-2102	161	4	p.	p.	NOUN
ejif-2102	161	5	p.	p.	NOUN
ejif-2102	161	6	biancone	biancone	NOUN
ejif-2102	161	7	,	,	PUNCT
ejif-2102	161	8	“	"	PUNCT
ejif-2102	161	9	finanza	finanza	PROPN
ejif-2102	161	10	islamica	islamica	PROPN
ejif-2102	161	11	e	e	PROPN
ejif-2102	162	1	impatti	impatti	PROPN
ejif-2102	162	2	fiscali	fiscali	VERB
ejif-2102	162	3	,	,	PUNCT
ejif-2102	162	4	lo	lo	PROPN
ejif-2102	162	5	stato	stato	NOUN
ejif-2102	162	6	dell’arte	dell’arte	NOUN
ejif-2102	162	7	in	in	ADP
ejif-2102	162	8	italia	italia	PROPN
ejif-2102	162	9	”	"	PUNCT
ejif-2102	162	10	,	,	PUNCT
ejif-2102	162	11	in	in	ADP
ejif-2102	162	12	amministrazione	amministrazione	PROPN
ejif-2102	162	13	&	&	CCONJ
ejif-2102	162	14	finanza	finanza	PROPN
ejif-2102	162	15	n	n	CCONJ
ejif-2102	162	16	°	°	NUM
ejif-2102	162	17	8	8	NUM
ejif-2102	162	18	-	-	SYM
ejif-2102	162	19	9/2016	9/2016	NUM
ejif-2102	162	20	,	,	PUNCT
ejif-2102	162	21	p.	p.	NOUN
ejif-2102	162	22	25	25	NUM
ejif-2102	162	23	.	.	PUNCT
ejif-2102	163	1	[	[	X
ejif-2102	163	2	14	14	NUM
ejif-2102	163	3	]	]	X
ejif-2102	163	4	g.	g.	PROPN
ejif-2102	163	5	ursino	ursino	PROPN
ejif-2102	163	6	,	,	PUNCT
ejif-2102	163	7	“	"	PUNCT
ejif-2102	163	8	l’italia	l’italia	PROPN
ejif-2102	163	9	si	si	PROPN
ejif-2102	163	10	gioca	gioca	PROPN
ejif-2102	163	11	la	la	PROPN
ejif-2102	163	12	carta	carta	PROPN
ejif-2102	163	13	del	del	PROPN
ejif-2102	163	14	btp	btp	PROPN
ejif-2102	163	15	sukuk	sukuk	NOUN
ejif-2102	163	16	”	"	PUNCT
ejif-2102	163	17	,	,	PUNCT
ejif-2102	163	18	in	in	ADP
ejif-2102	163	19	plus24	plus24	NOUN
ejif-2102	163	20	–	–	PUNCT
ejif-2102	163	21	il	il	PROPN
ejif-2102	163	22	sole	sole	ADJ
ejif-2102	163	23	24	24	NUM
ejif-2102	163	24	ore	ore	NOUN
ejif-2102	163	25	,	,	PUNCT
ejif-2102	163	26	6th	6th	NOUN
ejif-2102	163	27	may	may	PROPN
ejif-2102	163	28	2017	2017	NUM
ejif-2102	163	29	,	,	PUNCT
ejif-2102	163	30	p.	p.	NOUN
ejif-2102	163	31	23	23	NUM
ejif-2102	163	32	.	.	PUNCT
ejif-2102	164	1	[	[	X
ejif-2102	164	2	15	15	NUM
ejif-2102	164	3	]	]	X
ejif-2102	164	4	for	for	ADP
ejif-2102	164	5	a	a	DET
ejif-2102	164	6	detailed	detailed	ADJ
ejif-2102	164	7	analysis	analysis	NOUN
ejif-2102	164	8	in	in	ADP
ejif-2102	164	9	english	english	ADJ
ejif-2102	164	10	language	language	NOUN
ejif-2102	164	11	of	of	ADP
ejif-2102	164	12	italian	italian	ADJ
ejif-2102	164	13	financial	financial	ADJ
ejif-2102	164	14	income	income	NOUN
ejif-2102	164	15	taxation	taxation	NOUN
ejif-2102	164	16	and	and	CCONJ
ejif-2102	164	17	deductibility	deductibility	NOUN
ejif-2102	164	18	rules	rule	NOUN
ejif-2102	164	19	see	see	VERB
ejif-2102	164	20	g.	g.	PROPN
ejif-2102	164	21	gallo	gallo	PROPN
ejif-2102	164	22	,	,	PUNCT
ejif-2102	164	23	“	"	PUNCT
ejif-2102	164	24	italy	italy	PROPN
ejif-2102	164	25	-	-	PUNCT
ejif-2102	164	26	individual	individual	ADJ
ejif-2102	164	27	taxation	taxation	PROPN
ejif-2102	164	28	”	"	PUNCT
ejif-2102	164	29	,	,	PUNCT
ejif-2102	164	30	country	country	NOUN
ejif-2102	164	31	surveys	survey	NOUN
ejif-2102	164	32	ibfd	ibfd	VERB
ejif-2102	164	33	(	(	PUNCT
ejif-2102	164	34	www.ibfd.org	www.ibfd.org	NOUN
ejif-2102	164	35	)	)	PUNCT
ejif-2102	164	36	,	,	PUNCT
ejif-2102	164	37	and	and	CCONJ
ejif-2102	164	38	g.	g.	PROPN
ejif-2102	164	39	gallo	gallo	PROPN
ejif-2102	164	40	,	,	PUNCT
ejif-2102	164	41	“	"	PUNCT
ejif-2102	164	42	italy	italy	PROPN
ejif-2102	164	43	corporate	corporate	ADJ
ejif-2102	164	44	taxation	taxation	PROPN
ejif-2102	164	45	”	"	PUNCT
ejif-2102	164	46	,	,	PUNCT
ejif-2102	164	47	country	country	NOUN
ejif-2102	164	48	surveys	survey	NOUN
ejif-2102	164	49	ibfd	ibfd	VERB
ejif-2102	164	50	(	(	PUNCT
ejif-2102	164	51	www.ibfd.org	www.ibfd.org	NOUN
ejif-2102	164	52	)	)	PUNCT
ejif-2102	164	53	.	.	PUNCT
ejif-2102	165	1	[	[	X
ejif-2102	165	2	16	16	NUM
ejif-2102	165	3	]	]	PUNCT
ejif-2102	165	4	a.	a.	NOUN
ejif-2102	165	5	marinello	marinello	PROPN
ejif-2102	165	6	,	,	PUNCT
ejif-2102	165	7	“	"	PUNCT
ejif-2102	165	8	i	i	PRON
ejif-2102	165	9	regimi	regimi	PROPN
ejif-2102	165	10	di	di	PROPN
ejif-2102	165	11	tassazione	tassazione	PROPN
ejif-2102	165	12	dei	dei	PROPN
ejif-2102	165	13	redditi	redditi	PROPN
ejif-2102	165	14	di	di	PROPN
ejif-2102	165	15	natura	natura	PROPN
ejif-2102	165	16	finanziaria	finanziaria	PROPN
ejif-2102	165	17	”	"	PUNCT
ejif-2102	165	18	,	,	PUNCT
ejif-2102	165	19	in	in	ADP
ejif-2102	165	20	f.	f.	PROPN
ejif-2102	165	21	marchetti	marchetti	PROPN
ejif-2102	165	22	(	(	PUNCT
ejif-2102	165	23	editor	editor	NOUN
ejif-2102	165	24	)	)	PUNCT
ejif-2102	165	25	,	,	PUNCT
ejif-2102	165	26	“	"	PUNCT
ejif-2102	165	27	i	i	PRON
ejif-2102	165	28	redditi	redditi	PROPN
ejif-2102	165	29	finanziari	finanziari	PROPN
ejif-2102	165	30	.	.	PUNCT
ejif-2102	166	1	determinazione	determinazione	NOUN
ejif-2102	166	2	della	della	PROPN
ejif-2102	166	3	categoria	categoria	PROPN
ejif-2102	166	4	e	e	PROPN
ejif-2102	166	5	prospettive	prospettive	PROPN
ejif-2102	166	6	di	di	PROPN
ejif-2102	166	7	riforma	riforma	PROPN
ejif-2102	166	8	”	"	PUNCT
ejif-2102	166	9	,	,	PUNCT
ejif-2102	166	10	aracne	aracne	NOUN
ejif-2102	166	11	,	,	PUNCT
ejif-2102	166	12	canterano	canterano	NOUN
ejif-2102	166	13	(	(	PUNCT
ejif-2102	166	14	rm	rm	NOUN
ejif-2102	166	15	)	)	PUNCT
ejif-2102	166	16	,	,	PUNCT
ejif-2102	166	17	p.	p.	NOUN
ejif-2102	166	18	87	87	NUM
ejif-2102	166	19	.	.	PUNCT
ejif-2102	167	1	13	13	NUM
ejif-2102	167	2	the	the	DET
ejif-2102	167	3	answer	answer	NOUN
ejif-2102	167	4	from	from	ADP
ejif-2102	167	5	the	the	DET
ejif-2102	167	6	italian	italian	ADJ
ejif-2102	167	7	tax	tax	NOUN
ejif-2102	167	8	authorities	authority	NOUN
ejif-2102	167	9	generally	generally	ADV
ejif-2102	167	10	takes	take	VERB
ejif-2102	167	11	90	90	NUM
ejif-2102	167	12	days	day	NOUN
ejif-2102	167	13	.	.	PUNCT
ejif-2102	168	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2102	168	2	issn	issn	VERB
ejif-2102	168	3	2421	2421	NUM
ejif-2102	168	4	-	-	SYM
ejif-2102	168	5	2172	2172	NUM
ejif-2102	168	6	6	6	NUM
ejif-2102	168	7	ejif	ejif	NOUN
ejif-2102	168	8	–	–	PUNCT
ejif-2102	168	9	european	european	ADJ
ejif-2102	168	10	journal	journal	PROPN
ejif-2102	168	11	of	of	ADP
ejif-2102	168	12	islamic	islamic	PROPN
ejif-2102	168	13	finance	finance	PROPN
ejif-2102	168	14	editorial	editorial	ADJ
ejif-2102	168	15	team	team	NOUN
ejif-2102	168	16	editor	editor	NOUN
ejif-2102	168	17	in	in	ADP
ejif-2102	168	18	chief	chief	ADJ
ejif-2102	168	19	prof	prof	NOUN
ejif-2102	168	20	.	.	PUNCT
ejif-2102	169	1	paolo	paolo	PROPN
ejif-2102	169	2	pietro	pietro	PROPN
ejif-2102	169	3	biancone	biancone	NOUN
ejif-2102	169	4	,	,	PUNCT
ejif-2102	169	5	university	university	PROPN
ejif-2102	169	6	of	of	ADP
ejif-2102	169	7	turin	turin	PROPN
ejif-2102	169	8	,	,	PUNCT
ejif-2102	169	9	italy	italy	PROPN
ejif-2102	169	10	editorial	editorial	PROPN
ejif-2102	169	11	board	board	PROPN
ejif-2102	169	12	prof	prof	PROPN
ejif-2102	169	13	.	.	PUNCT
ejif-2102	170	1	dian	dian	PROPN
ejif-2102	170	2	masyita	masyita	PROPN
ejif-2102	170	3	,	,	PUNCT
ejif-2102	170	4	university	university	NOUN
ejif-2102	170	5	of	of	ADP
ejif-2102	170	6	padjadjaran	padjadjaran	PROPN
ejif-2102	170	7	,	,	PUNCT
ejif-2102	170	8	indonesia	indonesia	PROPN
ejif-2102	170	9	prof	prof	PROPN
ejif-2102	170	10	.	.	PUNCT
ejif-2102	171	1	abdulazeem	abdulazeem	PROPN
ejif-2102	171	2	abozaid	abozaid	PROPN
ejif-2102	171	3	,	,	PUNCT
ejif-2102	171	4	qatar	qatar	PROPN
ejif-2102	171	5	faculty	faculty	NOUN
ejif-2102	171	6	of	of	ADP
ejif-2102	171	7	islamic	islamic	ADJ
ejif-2102	171	8	studies	study	NOUN
ejif-2102	171	9	–	–	PUNCT
ejif-2102	171	10	qatar	qatar	PROPN
ejif-2102	171	11	prof	prof	NOUN
ejif-2102	171	12	.	.	PUNCT
ejif-2102	172	1	ahmad	ahmad	PROPN
ejif-2102	172	2	aref	aref	PROPN
ejif-2102	172	3	almazari	almazari	PROPN
ejif-2102	172	4	,	,	PUNCT
ejif-2102	172	5	king	king	PROPN
ejif-2102	172	6	saud	saud	PROPN
ejif-2102	172	7	university	university	PROPN
ejif-2102	172	8	,	,	PUNCT
ejif-2102	172	9	saudi	saudi	PROPN
ejif-2102	172	10	arabia	arabia	PROPN
ejif-2102	172	11	prof	prof	PROPN
ejif-2102	172	12	.	.	PUNCT
ejif-2102	173	1	nidal	nidal	PROPN
ejif-2102	173	2	a.	a.	PROPN
ejif-2102	173	3	alsayyed	alsayye	VERB
ejif-2102	173	4	,	,	PUNCT
ejif-2102	173	5	inayah	inayah	VERB
ejif-2102	173	6	islamic	islamic	PROPN
ejif-2102	173	7	finance	finance	PROPN
ejif-2102	173	8	research	research	PROPN
ejif-2102	173	9	institute	institute	PROPN
ejif-2102	173	10	,	,	PUNCT
ejif-2102	173	11	usa	usa	PROPN
ejif-2102	173	12	prof	prof	PROPN
ejif-2102	173	13	.	.	PUNCT
ejif-2102	174	1	roberta	roberta	PROPN
ejif-2102	174	2	aluffi	aluffi	PROPN
ejif-2102	174	3	,	,	PUNCT
ejif-2102	174	4	university	university	PROPN
ejif-2102	174	5	of	of	ADP
ejif-2102	174	6	turin	turin	PROPN
ejif-2102	174	7	italy	italy	PROPN
ejif-2102	174	8	prof	prof	PROPN
ejif-2102	174	9	.	.	PUNCT
ejif-2102	175	1	ghassen	ghassen	PROPN
ejif-2102	175	2	bouslama	bouslama	PROPN
ejif-2102	175	3	,	,	PUNCT
ejif-2102	175	4	neoma	neoma	PROPN
ejif-2102	175	5	business	business	PROPN
ejif-2102	175	6	school	school	PROPN
ejif-2102	175	7	campus	campus	NOUN
ejif-2102	175	8	de	de	X
ejif-2102	175	9	reims	reims	X
ejif-2102	175	10	,	,	PUNCT
ejif-2102	175	11	france	france	PROPN
ejif-2102	175	12	prof	prof	PROPN
ejif-2102	175	13	.	.	PUNCT
ejif-2102	176	1	nazam	nazam	PROPN
ejif-2102	176	2	dzolkarnaini	dzolkarnaini	PROPN
ejif-2102	176	3	,	,	PUNCT
ejif-2102	176	4	salford	salford	PROPN
ejif-2102	176	5	university	university	PROPN
ejif-2102	176	6	,	,	PUNCT
ejif-2102	176	7	uk	uk	PROPN
ejif-2102	176	8	prof	prof	PROPN
ejif-2102	176	9	.	.	PUNCT
ejif-2102	177	1	kabir	kabir	PROPN
ejif-2102	177	2	hassan	hassan	PROPN
ejif-2102	177	3	,	,	PUNCT
ejif-2102	177	4	university	university	NOUN
ejif-2102	177	5	of	of	ADP
ejif-2102	177	6	new	new	PROPN
ejif-2102	177	7	orleans	orleans	PROPN
ejif-2102	177	8	,	,	PUNCT
ejif-2102	177	9	usa	usa	PROPN
ejif-2102	177	10	prof	prof	PROPN
ejif-2102	177	11	.	.	PUNCT
ejif-2102	178	1	khaled	khaled	PROPN
ejif-2102	178	2	hussainey	hussainey	PROPN
ejif-2102	178	3	,	,	PUNCT
ejif-2102	178	4	portsmouth	portsmouth	PROPN
ejif-2102	178	5	university	university	PROPN
ejif-2102	178	6	,	,	PUNCT
ejif-2102	178	7	uk	uk	PROPN
ejif-2102	178	8	prof	prof	PROPN
ejif-2102	178	9	.	.	PUNCT
ejif-2102	179	1	rifki	rifki	PROPN
ejif-2102	179	2	ismal	ismal	NOUN
ejif-2102	179	3	,	,	PUNCT
ejif-2102	179	4	university	university	NOUN
ejif-2102	179	5	of	of	ADP
ejif-2102	179	6	indonesia	indonesia	PROPN
ejif-2102	179	7	prof	prof	PROPN
ejif-2102	179	8	.	.	PUNCT
ejif-2102	180	1	tariqullah	tariqullah	PROPN
ejif-2102	180	2	khan	khan	PROPN
ejif-2102	180	3	,	,	PUNCT
ejif-2102	180	4	hamad	hamad	PROPN
ejif-2102	180	5	bin	bin	PROPN
ejif-2102	180	6	khalifa	khalifa	PROPN
ejif-2102	180	7	university	university	PROPN
ejif-2102	180	8	,	,	PUNCT
ejif-2102	180	9	qatar	qatar	PROPN
ejif-2102	180	10	prof	prof	PROPN
ejif-2102	180	11	.	.	PROPN
ejif-2102	181	1	ali	ali	PROPN
ejif-2102	181	2	khorshid	khorshid	PROPN
ejif-2102	181	3	,	,	PUNCT
ejif-2102	181	4	icma	icma	NOUN
ejif-2102	181	5	centre	centre	NOUN
ejif-2102	181	6	reading	read	VERB
ejif-2102	181	7	university	university	PROPN
ejif-2102	181	8	uk	uk	PROPN
ejif-2102	181	9	prof	prof	PROPN
ejif-2102	181	10	.	.	PUNCT
ejif-2102	182	1	amir	amir	PROPN
ejif-2102	182	2	kia	kia	PROPN
ejif-2102	182	3	,	,	PUNCT
ejif-2102	182	4	utah	utah	PROPN
ejif-2102	182	5	valley	valley	PROPN
ejif-2102	182	6	university	university	PROPN
ejif-2102	182	7	,	,	PUNCT
ejif-2102	182	8	usa	usa	PROPN
ejif-2102	182	9	prof	prof	PROPN
ejif-2102	182	10	.	.	PUNCT
ejif-2102	183	1	laurent	laurent	PROPN
ejif-2102	183	2	marliere	marliere	ADV
ejif-2102	183	3	,	,	PUNCT
ejif-2102	183	4	université	université	PROPN
ejif-2102	183	5	paris	paris	PROPN
ejif-2102	183	6	-	-	PUNCT
ejif-2102	183	7	dauphine	dauphine	PROPN
ejif-2102	183	8	france	france	PROPN
ejif-2102	183	9	prof	prof	PROPN
ejif-2102	183	10	.	.	PUNCT
ejif-2102	184	1	federica	federica	PROPN
ejif-2102	184	2	miglietta	miglietta	PROPN
ejif-2102	184	3	,	,	PUNCT
ejif-2102	184	4	university	university	NOUN
ejif-2102	184	5	of	of	ADP
ejif-2102	184	6	bari	bari	PROPN
ejif-2102	184	7	italy	italy	PROPN
ejif-2102	184	8	prof	prof	PROPN
ejif-2102	184	9	.	.	PUNCT
ejif-2102	185	1	hakim	hakim	PROPN
ejif-2102	185	2	ben	ben	PROPN
ejif-2102	185	3	othman	othman	PROPN
ejif-2102	185	4	,	,	PUNCT
ejif-2102	185	5	university	university	PROPN
ejif-2102	185	6	of	of	ADP
ejif-2102	185	7	tunis	tunis	PROPN
ejif-2102	185	8	tunisia	tunisia	PROPN
ejif-2102	185	9	prof	prof	PROPN
ejif-2102	185	10	.	.	PUNCT
ejif-2102	186	1	mohamed	mohamed	PROPN
ejif-2102	186	2	ramady	ramady	PROPN
ejif-2102	186	3	,	,	PUNCT
ejif-2102	186	4	king	king	PROPN
ejif-2102	186	5	fahd	fahd	PROPN
ejif-2102	186	6	university	university	PROPN
ejif-2102	186	7	of	of	ADP
ejif-2102	186	8	petroleum	petroleum	NOUN
ejif-2102	186	9	and	and	CCONJ
ejif-2102	186	10	minerals	mineral	NOUN
ejif-2102	186	11	,	,	PUNCT
ejif-2102	187	1	saudi	saudi	PROPN
ejif-2102	187	2	arabia	arabia	PROPN
ejif-2102	187	3	prof	prof	PROPN
ejif-2102	187	4	.	.	PROPN
ejif-2102	187	5	mamunur	mamunur	PROPN
ejif-2102	187	6	rashid	rashid	PROPN
ejif-2102	187	7	,	,	PUNCT
ejif-2102	187	8	nottingham	nottingham	PROPN
ejif-2102	187	9	university	university	PROPN
ejif-2102	187	10	,	,	PUNCT
ejif-2102	187	11	malaysia	malaysia	PROPN
ejif-2102	187	12	prof	prof	PROPN
ejif-2102	187	13	.	.	PUNCT
ejif-2102	188	1	younes	younes	PROPN
ejif-2102	188	2	soualhi	soualhi	PROPN
ejif-2102	188	3	,	,	PUNCT
ejif-2102	188	4	international	international	PROPN
ejif-2102	188	5	islamic	islamic	PROPN
ejif-2102	188	6	university	university	PROPN
ejif-2102	188	7	malaysia	malaysia	PROPN
ejif-2102	188	8	prof	prof	PROPN
ejif-2102	188	9	.	.	PUNCT
ejif-2102	189	1	laurent	laurent	PROPN
ejif-2102	189	2	weill	weill	PROPN
ejif-2102	189	3	,	,	PUNCT
ejif-2102	189	4	university	university	NOUN
ejif-2102	189	5	of	of	ADP
ejif-2102	189	6	strasbourg	strasbourg	PROPN
ejif-2102	189	7	,	,	PUNCT
ejif-2102	189	8	france	france	PROPN
ejif-2102	189	9	i.	i.	PROPN
ejif-2102	189	10	introduction	introduction	PROPN
ejif-2102	189	11	ii	ii	PROPN
ejif-2102	189	12	.	.	PUNCT
ejif-2102	190	1	taxation	taxation	NOUN
ejif-2102	190	2	of	of	ADP
ejif-2102	190	3	sukuk	sukuk	NOUN
ejif-2102	190	4	among	among	ADP
ejif-2102	190	5	the	the	DET
ejif-2102	190	6	eu	eu	PROPN
ejif-2102	190	7	:	:	PUNCT
ejif-2102	190	8	a	a	DET
ejif-2102	190	9	“	"	PUNCT
ejif-2102	190	10	conditioned	condition	VERB
ejif-2102	190	11	”	"	PUNCT
ejif-2102	190	12	substantial	substantial	ADJ
ejif-2102	190	13	approach	approach	NOUN
ejif-2102	190	14	iii	iii	PROPN
ejif-2102	190	15	.	.	PUNCT
ejif-2102	191	1	the	the	DET
ejif-2102	191	2	italian	italian	ADJ
ejif-2102	191	3	tax	tax	NOUN
ejif-2102	191	4	framework	framework	NOUN
ejif-2102	191	5	for	for	ADP
ejif-2102	191	6	financial	financial	ADJ
ejif-2102	191	7	instruments	instrument	NOUN
ejif-2102	191	8	a.	a.	NOUN
ejif-2102	191	9	taxation	taxation	NOUN
ejif-2102	191	10	of	of	ADP
ejif-2102	191	11	investment	investment	NOUN
ejif-2102	191	12	income	income	NOUN
ejif-2102	191	13	:	:	PUNCT
ejif-2102	191	14	interest	interest	NOUN
ejif-2102	191	15	versus	versus	ADP
ejif-2102	191	16	dividends	dividend	NOUN
ejif-2102	191	17	b.	b.	PROPN
ejif-2102	191	18	the	the	DET
ejif-2102	191	19	deductibility	deductibility	NOUN
ejif-2102	191	20	of	of	ADP
ejif-2102	191	21	the	the	DET
ejif-2102	191	22	remuneration	remuneration	NOUN
ejif-2102	191	23	paid	pay	VERB
ejif-2102	191	24	by	by	ADP
ejif-2102	191	25	the	the	DET
ejif-2102	191	26	issuer	issuer	NOUN
ejif-2102	191	27	iv	iv	X
ejif-2102	191	28	.	.	PUNCT
ejif-2102	192	1	the	the	DET
ejif-2102	192	2	tax	tax	NOUN
ejif-2102	192	3	framework	framework	NOUN
ejif-2102	192	4	for	for	ADP
ejif-2102	192	5	sukuk	sukuk	ADJ
ejif-2102	192	6	holders	holder	NOUN
ejif-2102	192	7	in	in	ADP
ejif-2102	192	8	the	the	DET
ejif-2102	192	9	italian	italian	ADJ
ejif-2102	192	10	context	context	NOUN
ejif-2102	192	11	v.	v.	ADP
ejif-2102	192	12	conclusive	conclusive	ADJ
ejif-2102	192	13	remarks	remark	NOUN
ejif-2102	192	14	references	reference	NOUN
ejif-2102	192	15	editorial_board.pdf	editorial_board.pdf	NOUN
ejif-2102	192	16	editor	editor	NOUN
ejif-2102	192	17	in	in	ADP
ejif-2102	192	18	chief	chief	ADJ
ejif-2102	192	19	editorial	editorial	ADJ
ejif-2102	192	20	board	board	NOUN