id	sid	tid	token	lemma	pos
ejif-4441	1	1	paper	paper	NOUN
ejif-4441	1	2	title	title	NOUN
ejif-4441	1	3	(	(	PUNCT
ejif-4441	1	4	use	use	NOUN
ejif-4441	1	5	style	style	NOUN
ejif-4441	1	6	:	:	PUNCT
ejif-4441	1	7	paper	paper	NOUN
ejif-4441	1	8	title	title	NOUN
ejif-4441	1	9	)	)	PUNCT
ejif-4441	1	10	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-4441	1	11	issn	issn	VERB
ejif-4441	1	12	2421	2421	NUM
ejif-4441	1	13	-	-	SYM
ejif-4441	1	14	2172	2172	NUM
ejif-4441	1	15	doi	doi	NOUN
ejif-4441	1	16	:	:	PUNCT
ejif-4441	1	17	10.13135/2421	10.13135/2421	NUM
ejif-4441	1	18	-	-	SYM
ejif-4441	1	19	2172/4441	2172/4441	NUM
ejif-4441	1	20	1	1	NUM
ejif-4441	1	21	benchmarking	benchmarking	NOUN
ejif-4441	1	22	of	of	ADP
ejif-4441	1	23	the	the	DET
ejif-4441	1	24	tax	tax	NOUN
ejif-4441	1	25	situation	situation	NOUN
ejif-4441	1	26	of	of	ADP
ejif-4441	1	27	islamic	islamic	ADJ
ejif-4441	1	28	financial	financial	ADJ
ejif-4441	1	29	instruments	instrument	NOUN
ejif-4441	1	30	(	(	PUNCT
ejif-4441	1	31	*	*	NOUN
ejif-4441	1	32	)	)	PUNCT
ejif-4441	1	33	university	university	PROPN
ejif-4441	1	34	of	of	ADP
ejif-4441	1	35	turin	turin	PROPN
ejif-4441	1	36	,	,	PUNCT
ejif-4441	1	37	italy	italy	PROPN
ejif-4441	1	38	–	–	PUNCT
ejif-4441	1	39	valter.gamba@unito.it	valter.gamba@unito.it	NOUN
ejif-4441	1	40	(	(	PUNCT
ejif-4441	1	41	*	*	NOUN
ejif-4441	1	42	*	*	NOUN
ejif-4441	1	43	)	)	PUNCT
ejif-4441	1	44	university	university	PROPN
ejif-4441	1	45	of	of	ADP
ejif-4441	1	46	turin	turin	PROPN
ejif-4441	1	47	,	,	PUNCT
ejif-4441	1	48	italy	italy	PROPN
ejif-4441	1	49	–	–	PUNCT
ejif-4441	1	50	eros.defilippis@unito.it	eros.defilippis@unito.it	NOUN
ejif-4441	1	51	(	(	PUNCT
ejif-4441	1	52	*	*	PUNCT
ejif-4441	1	53	*	*	PUNCT
ejif-4441	1	54	*	*	NOUN
ejif-4441	1	55	)	)	PUNCT
ejif-4441	1	56	university	university	NOUN
ejif-4441	1	57	of	of	ADP
ejif-4441	1	58	parma	parma	PROPN
ejif-4441	1	59	–	–	PUNCT
ejif-4441	1	60	veronica.tibiletti@unipr.it	veronica.tibiletti@unipr.it	NOUN
ejif-4441	1	61	abstract	abstract	NOUN
ejif-4441	1	62	—	—	PUNCT
ejif-4441	1	63	the	the	DET
ejif-4441	1	64	ever	ever	ADV
ejif-4441	1	65	-	-	PUNCT
ejif-4441	1	66	increasing	increase	VERB
ejif-4441	1	67	trend	trend	NOUN
ejif-4441	1	68	of	of	ADP
ejif-4441	1	69	"	"	PUNCT
ejif-4441	1	70	islamic	islamic	ADJ
ejif-4441	1	71	finance	finance	NOUN
ejif-4441	1	72	"	"	PUNCT
ejif-4441	1	73	has	have	AUX
ejif-4441	1	74	prompted	prompt	VERB
ejif-4441	1	75	many	many	ADJ
ejif-4441	1	76	european	european	ADJ
ejif-4441	1	77	countries	country	NOUN
ejif-4441	1	78	to	to	PART
ejif-4441	1	79	implement	implement	VERB
ejif-4441	1	80	very	very	ADV
ejif-4441	1	81	different	different	ADJ
ejif-4441	1	82	solutions	solution	NOUN
ejif-4441	1	83	to	to	PART
ejif-4441	1	84	meet	meet	VERB
ejif-4441	1	85	the	the	DET
ejif-4441	1	86	needs	need	NOUN
ejif-4441	1	87	arising	arise	VERB
ejif-4441	1	88	;	;	PUNCT
ejif-4441	1	89	in	in	ADP
ejif-4441	1	90	particular	particular	ADJ
ejif-4441	1	91	,	,	PUNCT
ejif-4441	1	92	the	the	DET
ejif-4441	1	93	regulatory	regulatory	ADJ
ejif-4441	1	94	systems	system	NOUN
ejif-4441	1	95	have	have	AUX
ejif-4441	1	96	been	be	AUX
ejif-4441	1	97	implemented	implement	VERB
ejif-4441	1	98	with	with	ADP
ejif-4441	1	99	legislative	legislative	ADJ
ejif-4441	1	100	measures	measure	NOUN
ejif-4441	1	101	,	,	PUNCT
ejif-4441	1	102	or	or	CCONJ
ejif-4441	1	103	rather	rather	ADV
ejif-4441	1	104	,	,	PUNCT
ejif-4441	1	105	financial	financial	ADJ
ejif-4441	1	106	administration	administration	NOUN
ejif-4441	1	107	has	have	AUX
ejif-4441	1	108	introduced	introduce	VERB
ejif-4441	1	109	interpretations	interpretation	NOUN
ejif-4441	1	110	so	so	SCONJ
ejif-4441	1	111	as	as	SCONJ
ejif-4441	1	112	to	to	PART
ejif-4441	1	113	regulate	regulate	VERB
ejif-4441	1	114	the	the	DET
ejif-4441	1	115	tax	tax	NOUN
ejif-4441	1	116	burden	burden	NOUN
ejif-4441	1	117	on	on	ADP
ejif-4441	1	118	islamic	islamic	ADJ
ejif-4441	1	119	financial	financial	ADJ
ejif-4441	1	120	instruments	instrument	NOUN
ejif-4441	1	121	.	.	PUNCT
ejif-4441	2	1	the	the	DET
ejif-4441	2	2	contribution	contribution	NOUN
ejif-4441	2	3	is	be	AUX
ejif-4441	2	4	addressed	address	VERB
ejif-4441	2	5	to	to	ADP
ejif-4441	2	6	the	the	DET
ejif-4441	2	7	analysis	analysis	NOUN
ejif-4441	2	8	of	of	ADP
ejif-4441	2	9	the	the	DET
ejif-4441	2	10	current	current	ADJ
ejif-4441	2	11	italian	italian	ADJ
ejif-4441	2	12	legislation	legislation	NOUN
ejif-4441	2	13	namely	namely	ADV
ejif-4441	2	14	to	to	ADP
ejif-4441	2	15	the	the	DET
ejif-4441	2	16	investigation	investigation	NOUN
ejif-4441	2	17	of	of	ADP
ejif-4441	2	18	the	the	DET
ejif-4441	2	19	tax	tax	NOUN
ejif-4441	2	20	effects	effect	NOUN
ejif-4441	2	21	generated	generate	VERB
ejif-4441	2	22	by	by	ADP
ejif-4441	2	23	islamic	islamic	ADJ
ejif-4441	2	24	financial	financial	ADJ
ejif-4441	2	25	instruments	instrument	NOUN
ejif-4441	2	26	on	on	ADP
ejif-4441	2	27	the	the	DET
ejif-4441	2	28	different	different	ADJ
ejif-4441	2	29	players	player	NOUN
ejif-4441	2	30	by	by	ADP
ejif-4441	2	31	comparing	compare	VERB
ejif-4441	2	32	with	with	ADP
ejif-4441	2	33	other	other	ADJ
ejif-4441	2	34	countries	country	NOUN
ejif-4441	2	35	such	such	ADJ
ejif-4441	2	36	as	as	ADP
ejif-4441	2	37	the	the	DET
ejif-4441	2	38	united	united	PROPN
ejif-4441	2	39	kingdom	kingdom	PROPN
ejif-4441	2	40	and	and	CCONJ
ejif-4441	2	41	france	france	PROPN
ejif-4441	2	42	,	,	PUNCT
ejif-4441	2	43	whose	whose	DET
ejif-4441	2	44	experience	experience	NOUN
ejif-4441	2	45	in	in	ADP
ejif-4441	2	46	this	this	DET
ejif-4441	2	47	regard	regard	NOUN
ejif-4441	2	48	has	have	AUX
ejif-4441	2	49	proved	prove	VERB
ejif-4441	2	50	to	to	PART
ejif-4441	2	51	be	be	AUX
ejif-4441	2	52	important	important	ADJ
ejif-4441	2	53	to	to	PART
ejif-4441	2	54	achieve	achieve	VERB
ejif-4441	2	55	an	an	DET
ejif-4441	2	56	accurate	accurate	ADJ
ejif-4441	2	57	understanding	understanding	NOUN
ejif-4441	2	58	of	of	ADP
ejif-4441	2	59	the	the	DET
ejif-4441	2	60	evolution	evolution	NOUN
ejif-4441	2	61	of	of	ADP
ejif-4441	2	62	the	the	DET
ejif-4441	2	63	rules	rule	NOUN
ejif-4441	2	64	governing	govern	VERB
ejif-4441	2	65	such	such	ADJ
ejif-4441	2	66	instruments	instrument	NOUN
ejif-4441	2	67	.	.	PUNCT
ejif-4441	3	1	this	this	DET
ejif-4441	3	2	paper	paper	NOUN
ejif-4441	3	3	is	be	AUX
ejif-4441	3	4	therefore	therefore	ADV
ejif-4441	3	5	aimed	aim	VERB
ejif-4441	3	6	at	at	ADP
ejif-4441	3	7	suggesting	suggest	VERB
ejif-4441	3	8	simplifying	simplify	VERB
ejif-4441	3	9	guidelines	guideline	NOUN
ejif-4441	3	10	(	(	PUNCT
ejif-4441	3	11	given	give	VERB
ejif-4441	3	12	the	the	DET
ejif-4441	3	13	economic	economic	ADJ
ejif-4441	3	14	and	and	CCONJ
ejif-4441	3	15	financial	financial	ADJ
ejif-4441	3	16	implications	implication	NOUN
ejif-4441	3	17	)	)	PUNCT
ejif-4441	3	18	to	to	PART
ejif-4441	3	19	be	be	AUX
ejif-4441	3	20	implemented	implement	VERB
ejif-4441	3	21	in	in	ADP
ejif-4441	3	22	terms	term	NOUN
ejif-4441	3	23	of	of	ADP
ejif-4441	3	24	legislation	legislation	NOUN
ejif-4441	3	25	,	,	PUNCT
ejif-4441	3	26	with	with	ADP
ejif-4441	3	27	a	a	DET
ejif-4441	3	28	view	view	NOUN
ejif-4441	3	29	to	to	ADP
ejif-4441	3	30	providing	provide	VERB
ejif-4441	3	31	an	an	DET
ejif-4441	3	32	italian	italian	ADJ
ejif-4441	3	33	standard	standard	NOUN
ejif-4441	3	34	for	for	ADP
ejif-4441	3	35	islamic	islamic	ADJ
ejif-4441	3	36	financial	financial	ADJ
ejif-4441	3	37	instruments	instrument	NOUN
ejif-4441	3	38	so	so	SCONJ
ejif-4441	3	39	as	as	SCONJ
ejif-4441	3	40	to	to	PART
ejif-4441	3	41	leverage	leverage	VERB
ejif-4441	3	42	the	the	DET
ejif-4441	3	43	different	different	ADJ
ejif-4441	3	44	synergies	synergy	NOUN
ejif-4441	3	45	arising	arise	VERB
ejif-4441	3	46	from	from	ADP
ejif-4441	3	47	the	the	DET
ejif-4441	3	48	regulation	regulation	NOUN
ejif-4441	3	49	of	of	ADP
ejif-4441	3	50	such	such	ADJ
ejif-4441	3	51	instruments	instrument	NOUN
ejif-4441	3	52	.	.	PUNCT
ejif-4441	4	1	keywordstaxation	keywordstaxation	NOUN
ejif-4441	4	2	;	;	PUNCT
ejif-4441	4	3	islamic	islamic	ADJ
ejif-4441	4	4	financial	financial	ADJ
ejif-4441	4	5	instruments	instrument	NOUN
ejif-4441	4	6	;	;	PUNCT
ejif-4441	4	7	europe	europe	PROPN
ejif-4441	4	8	;	;	PUNCT
ejif-4441	4	9	italy	italy	PROPN
ejif-4441	4	10	i.	i.	PROPN
ejif-4441	4	11	introduction	introduction	NOUN
ejif-4441	4	12	the	the	DET
ejif-4441	4	13	consolidated	consolidated	ADJ
ejif-4441	4	14	use	use	NOUN
ejif-4441	4	15	of	of	ADP
ejif-4441	4	16	financial	financial	ADJ
ejif-4441	4	17	instruments	instrument	NOUN
ejif-4441	4	18	in	in	ADP
ejif-4441	4	19	compliance	compliance	NOUN
ejif-4441	4	20	with	with	ADP
ejif-4441	4	21	1	1	NUM
ejif-4441	4	22	the	the	DET
ejif-4441	4	23	islamic	islamic	PROPN
ejif-4441	4	24	religion	religion	PROPN
ejif-4441	4	25	(	(	PUNCT
ejif-4441	4	26	shari'ah	shari'ah	NOUN
ejif-4441	4	27	)	)	PUNCT
ejif-4441	4	28	has	have	AUX
ejif-4441	4	29	required	require	VERB
ejif-4441	4	30	an	an	DET
ejif-4441	4	31	extensive	extensive	ADJ
ejif-4441	4	32	regulatory	regulatory	ADJ
ejif-4441	4	33	effort	effort	NOUN
ejif-4441	4	34	,	,	PUNCT
ejif-4441	4	35	aimed	aim	VERB
ejif-4441	4	36	at	at	ADP
ejif-4441	4	37	determining	determine	VERB
ejif-4441	4	38	not	not	PART
ejif-4441	4	39	only	only	ADV
ejif-4441	4	40	each	each	DET
ejif-4441	4	41	instrument	instrument	NOUN
ejif-4441	4	42	within	within	ADP
ejif-4441	4	43	the	the	DET
ejif-4441	4	44	legal	legal	ADJ
ejif-4441	4	45	systems	system	NOUN
ejif-4441	4	46	of	of	ADP
ejif-4441	4	47	different	different	ADJ
ejif-4441	4	48	countries	country	NOUN
ejif-4441	4	49	in	in	ADP
ejif-4441	4	50	europe	europe	PROPN
ejif-4441	4	51	,	,	PUNCT
ejif-4441	4	52	but	but	CCONJ
ejif-4441	4	53	also	also	ADV
ejif-4441	4	54	at	at	ADP
ejif-4441	4	55	identifying	identify	VERB
ejif-4441	4	56	the	the	DET
ejif-4441	4	57	relevant	relevant	ADJ
ejif-4441	4	58	tax	tax	NOUN
ejif-4441	4	59	system	system	NOUN
ejif-4441	4	60	.	.	PUNCT
ejif-4441	5	1	the	the	DET
ejif-4441	5	2	purpose	purpose	NOUN
ejif-4441	5	3	of	of	ADP
ejif-4441	5	4	this	this	DET
ejif-4441	5	5	paper	paper	NOUN
ejif-4441	5	6	is	be	AUX
ejif-4441	5	7	to	to	PART
ejif-4441	5	8	evaluate	evaluate	VERB
ejif-4441	5	9	the	the	DET
ejif-4441	5	10	availability	availability	NOUN
ejif-4441	5	11	of	of	ADP
ejif-4441	5	12	a	a	DET
ejif-4441	5	13	tax	tax	NOUN
ejif-4441	5	14	harmonization	harmonization	NOUN
ejif-4441	5	15	process	process	NOUN
ejif-4441	5	16	in	in	ADP
ejif-4441	5	17	europe	europe	PROPN
ejif-4441	5	18	(	(	PUNCT
ejif-4441	5	19	eu	eu	PROPN
ejif-4441	5	20	and	and	CCONJ
ejif-4441	5	21	non	non	ADJ
ejif-4441	5	22	-	-	PROPN
ejif-4441	5	23	eu	eu	NOUN
ejif-4441	5	24	)	)	PUNCT
ejif-4441	5	25	in	in	ADP
ejif-4441	5	26	order	order	NOUN
ejif-4441	5	27	to	to	PART
ejif-4441	5	28	encourage	encourage	VERB
ejif-4441	5	29	,	,	PUNCT
ejif-4441	5	30	among	among	ADP
ejif-4441	5	31	other	other	ADJ
ejif-4441	5	32	things	thing	NOUN
ejif-4441	5	33	,	,	PUNCT
ejif-4441	5	34	the	the	DET
ejif-4441	5	35	free	free	ADJ
ejif-4441	5	36	exchange	exchange	NOUN
ejif-4441	5	37	of	of	ADP
ejif-4441	5	38	capital	capital	NOUN
ejif-4441	5	39	through	through	ADP
ejif-4441	5	40	the	the	DET
ejif-4441	5	41	widespread	widespread	ADJ
ejif-4441	5	42	use	use	NOUN
ejif-4441	5	43	of	of	ADP
ejif-4441	5	44	such	such	ADJ
ejif-4441	5	45	instruments	instrument	NOUN
ejif-4441	5	46	in	in	ADP
ejif-4441	5	47	commercial	commercial	ADJ
ejif-4441	5	48	1	1	NUM
ejif-4441	5	49	the	the	DET
ejif-4441	5	50	commonly	commonly	ADV
ejif-4441	5	51	used	use	VERB
ejif-4441	5	52	term	term	NOUN
ejif-4441	5	53	is	be	AUX
ejif-4441	5	54	shari’ah	shari’ah	NOUN
ejif-4441	5	55	compliant	compliant	ADJ
ejif-4441	5	56	[	[	X
ejif-4441	5	57	1	1	NUM
ejif-4441	5	58	]	]	PUNCT
ejif-4441	5	59	.	.	PUNCT
ejif-4441	6	1	and	and	CCONJ
ejif-4441	6	2	financial	financial	ADJ
ejif-4441	6	3	exchanges	exchange	NOUN
ejif-4441	6	4	among	among	ADP
ejif-4441	6	5	economic	economic	ADJ
ejif-4441	6	6	and/or	and/or	CCONJ
ejif-4441	6	7	private	private	ADJ
ejif-4441	6	8	players	player	NOUN
ejif-4441	6	9	located	locate	VERB
ejif-4441	6	10	in	in	ADP
ejif-4441	6	11	different	different	ADJ
ejif-4441	6	12	countries	country	NOUN
ejif-4441	6	13	.	.	PUNCT
ejif-4441	7	1	the	the	DET
ejif-4441	7	2	purpose	purpose	NOUN
ejif-4441	7	3	of	of	ADP
ejif-4441	7	4	this	this	DET
ejif-4441	7	5	paper	paper	NOUN
ejif-4441	7	6	is	be	AUX
ejif-4441	7	7	to	to	PART
ejif-4441	7	8	assess	assess	VERB
ejif-4441	7	9	a	a	DET
ejif-4441	7	10	process	process	NOUN
ejif-4441	7	11	of	of	ADP
ejif-4441	7	12	tax	tax	NOUN
ejif-4441	7	13	harmonization	harmonization	NOUN
ejif-4441	7	14	at	at	ADP
ejif-4441	7	15	european	european	ADJ
ejif-4441	7	16	level	level	NOUN
ejif-4441	7	17	(	(	PUNCT
ejif-4441	7	18	eu	eu	PROPN
ejif-4441	7	19	and	and	CCONJ
ejif-4441	7	20	non	non	ADJ
ejif-4441	7	21	-	-	PROPN
ejif-4441	7	22	eu	eu	NOUN
ejif-4441	7	23	)	)	PUNCT
ejif-4441	7	24	to	to	PART
ejif-4441	7	25	foster	foster	VERB
ejif-4441	7	26	,	,	PUNCT
ejif-4441	7	27	inter	inter	PROPN
ejif-4441	7	28	alia	alia	PROPN
ejif-4441	7	29	,	,	PUNCT
ejif-4441	7	30	the	the	DET
ejif-4441	7	31	free	free	ADJ
ejif-4441	7	32	exchange	exchange	NOUN
ejif-4441	7	33	of	of	ADP
ejif-4441	7	34	capital	capital	NOUN
ejif-4441	7	35	through	through	ADP
ejif-4441	7	36	the	the	DET
ejif-4441	7	37	widespread	widespread	ADJ
ejif-4441	7	38	use	use	NOUN
ejif-4441	7	39	of	of	ADP
ejif-4441	7	40	such	such	ADJ
ejif-4441	7	41	instruments	instrument	NOUN
ejif-4441	7	42	in	in	ADP
ejif-4441	7	43	trade	trade	NOUN
ejif-4441	7	44	and	and	CCONJ
ejif-4441	7	45	financial	financial	ADJ
ejif-4441	7	46	exchanges	exchange	NOUN
ejif-4441	7	47	among	among	ADP
ejif-4441	7	48	economic	economic	ADJ
ejif-4441	7	49	and/or	and/or	CCONJ
ejif-4441	7	50	private	private	ADJ
ejif-4441	7	51	traders	trader	NOUN
ejif-4441	7	52	located	locate	VERB
ejif-4441	7	53	in	in	ADP
ejif-4441	7	54	different	different	ADJ
ejif-4441	7	55	countries	country	NOUN
ejif-4441	7	56	.	.	PUNCT
ejif-4441	8	1	therefore	therefore	ADV
ejif-4441	8	2	,	,	PUNCT
ejif-4441	8	3	having	having	AUX
ejif-4441	8	4	focused	focus	VERB
ejif-4441	8	5	on	on	ADP
ejif-4441	8	6	the	the	DET
ejif-4441	8	7	details	detail	NOUN
ejif-4441	8	8	of	of	ADP
ejif-4441	8	9	the	the	DET
ejif-4441	8	10	method	method	NOUN
ejif-4441	8	11	,	,	PUNCT
ejif-4441	8	12	the	the	DET
ejif-4441	8	13	countries	country	NOUN
ejif-4441	8	14	which	which	PRON
ejif-4441	8	15	have	have	AUX
ejif-4441	8	16	implemented	implement	VERB
ejif-4441	8	17	regulatory	regulatory	ADJ
ejif-4441	8	18	measures	measure	NOUN
ejif-4441	8	19	2	2	NUM
ejif-4441	8	20	were	be	AUX
ejif-4441	8	21	identified	identify	VERB
ejif-4441	8	22	in	in	ADP
ejif-4441	8	23	order	order	NOUN
ejif-4441	8	24	to	to	PART
ejif-4441	8	25	select	select	VERB
ejif-4441	8	26	italy	italy	PROPN
ejif-4441	8	27	,	,	PUNCT
ejif-4441	8	28	france	france	PROPN
ejif-4441	8	29	and	and	CCONJ
ejif-4441	8	30	the	the	DET
ejif-4441	8	31	united	united	ADJ
ejif-4441	8	32	kingdom	kingdom	PROPN
ejif-4441	8	33	as	as	ADP
ejif-4441	8	34	reference	reference	NOUN
ejif-4441	8	35	countries	country	NOUN
ejif-4441	8	36	.	.	PUNCT
ejif-4441	9	1	such	such	ADJ
ejif-4441	9	2	countries	country	NOUN
ejif-4441	9	3	have	have	AUX
ejif-4441	9	4	been	be	AUX
ejif-4441	9	5	identified	identify	VERB
ejif-4441	9	6	through	through	ADP
ejif-4441	9	7	a	a	DET
ejif-4441	9	8	careful	careful	ADJ
ejif-4441	9	9	analysis	analysis	NOUN
ejif-4441	9	10	of	of	ADP
ejif-4441	9	11	the	the	DET
ejif-4441	9	12	regulations	regulation	NOUN
ejif-4441	9	13	and	and	CCONJ
ejif-4441	9	14	procedures	procedure	NOUN
ejif-4441	9	15	in	in	ADP
ejif-4441	9	16	force	force	NOUN
ejif-4441	9	17	in	in	ADP
ejif-4441	9	18	each	each	PRON
ejif-4441	9	19	of	of	ADP
ejif-4441	9	20	the	the	DET
ejif-4441	9	21	european	european	PROPN
ejif-4441	9	22	union	union	PROPN
ejif-4441	9	23	member	member	NOUN
ejif-4441	9	24	states	state	NOUN
ejif-4441	9	25	and	and	CCONJ
ejif-4441	9	26	a	a	DET
ejif-4441	9	27	reference	reference	NOUN
ejif-4441	9	28	sample	sample	NOUN
ejif-4441	9	29	has	have	AUX
ejif-4441	9	30	been	be	AUX
ejif-4441	9	31	identified	identify	VERB
ejif-4441	9	32	according	accord	VERB
ejif-4441	9	33	to	to	ADP
ejif-4441	9	34	whether	whether	SCONJ
ejif-4441	9	35	or	or	CCONJ
ejif-4441	9	36	not	not	PART
ejif-4441	9	37	there	there	PRON
ejif-4441	9	38	have	have	AUX
ejif-4441	9	39	been	be	AUX
ejif-4441	9	40	significant	significant	ADJ
ejif-4441	9	41	measures	measure	NOUN
ejif-4441	9	42	governing	govern	VERB
ejif-4441	9	43	the	the	DET
ejif-4441	9	44	taxation	taxation	NOUN
ejif-4441	9	45	of	of	ADP
ejif-4441	9	46	such	such	ADJ
ejif-4441	9	47	instruments	instrument	NOUN
ejif-4441	9	48	.	.	PUNCT
ejif-4441	10	1	while	while	SCONJ
ejif-4441	10	2	not	not	PART
ejif-4441	10	3	attempting	attempt	VERB
ejif-4441	10	4	to	to	PART
ejif-4441	10	5	examine	examine	VERB
ejif-4441	10	6	the	the	DET
ejif-4441	10	7	fundamental	fundamental	ADJ
ejif-4441	10	8	principles	principle	NOUN
ejif-4441	10	9	underlying	underlie	VERB
ejif-4441	10	10	islamic	islamic	ADJ
ejif-4441	10	11	finance	finance	NOUN
ejif-4441	10	12	,	,	PUNCT
ejif-4441	10	13	such	such	ADJ
ejif-4441	10	14	as	as	ADP
ejif-4441	10	15	the	the	DET
ejif-4441	10	16	impossibility	impossibility	NOUN
ejif-4441	10	17	of	of	ADP
ejif-4441	10	18	lending	lend	VERB
ejif-4441	10	19	money	money	NOUN
ejif-4441	10	20	by	by	ADP
ejif-4441	10	21	receiving	receive	VERB
ejif-4441	10	22	interest	interest	NOUN
ejif-4441	10	23	or	or	CCONJ
ejif-4441	10	24	signing	sign	VERB
ejif-4441	10	25	random	random	ADJ
ejif-4441	10	26	contracts	contract	NOUN
ejif-4441	10	27	,	,	PUNCT
ejif-4441	10	28	the	the	DET
ejif-4441	10	29	following	follow	VERB
ejif-4441	10	30	instruments	instrument	NOUN
ejif-4441	10	31	have	have	AUX
ejif-4441	10	32	also	also	ADV
ejif-4441	10	33	been	be	AUX
ejif-4441	10	34	identified	identify	VERB
ejif-4441	10	35	as	as	ADP
ejif-4441	10	36	targets	target	NOUN
ejif-4441	10	37	of	of	ADP
ejif-4441	10	38	regulatory	regulatory	ADJ
ejif-4441	10	39	measures	measure	NOUN
ejif-4441	10	40	:	:	PUNCT
ejif-4441	10	41	murabaha	murabaha	NOUN
ejif-4441	10	42	,	,	PUNCT
ejif-4441	10	43	is	be	AUX
ejif-4441	10	44	a	a	DET
ejif-4441	10	45	(	(	PUNCT
ejif-4441	10	46	goods	good	NOUN
ejif-4441	10	47	)	)	PUNCT
ejif-4441	10	48	purchase	purchase	NOUN
ejif-4441	10	49	agreement	agreement	NOUN
ejif-4441	10	50	where	where	SCONJ
ejif-4441	10	51	the	the	DET
ejif-4441	10	52	costs	cost	NOUN
ejif-4441	10	53	associated	associate	VERB
ejif-4441	10	54	with	with	ADP
ejif-4441	10	55	the	the	DET
ejif-4441	10	56	realization	realization	NOUN
ejif-4441	10	57	of	of	ADP
ejif-4441	10	58	the	the	DET
ejif-4441	10	59	goods	good	NOUN
ejif-4441	10	60	and	and	CCONJ
ejif-4441	10	61	the	the	DET
ejif-4441	10	62	2	2	NUM
ejif-4441	10	63	even	even	ADV
ejif-4441	10	64	if	if	SCONJ
ejif-4441	10	65	not	not	PART
ejif-4441	10	66	thoroughly	thoroughly	ADV
ejif-4441	10	67	analyzed	analyze	VERB
ejif-4441	10	68	,	,	PUNCT
ejif-4441	10	69	the	the	DET
ejif-4441	10	70	presence	presence	NOUN
ejif-4441	10	71	of	of	ADP
ejif-4441	10	72	a	a	DET
ejif-4441	10	73	direct	direct	ADJ
ejif-4441	10	74	correlation	correlation	NOUN
ejif-4441	10	75	,	,	PUNCT
ejif-4441	10	76	within	within	ADP
ejif-4441	10	77	each	each	DET
ejif-4441	10	78	state	state	NOUN
ejif-4441	10	79	,	,	PUNCT
ejif-4441	10	80	between	between	ADP
ejif-4441	10	81	the	the	DET
ejif-4441	10	82	spread	spread	NOUN
ejif-4441	10	83	of	of	ADP
ejif-4441	10	84	rules	rule	NOUN
ejif-4441	10	85	governing	govern	VERB
ejif-4441	10	86	islamic	islamic	ADJ
ejif-4441	10	87	instruments	instrument	NOUN
ejif-4441	10	88	and	and	CCONJ
ejif-4441	10	89	the	the	DET
ejif-4441	10	90	commercial	commercial	ADJ
ejif-4441	10	91	exchange	exchange	NOUN
ejif-4441	10	92	with	with	ADP
ejif-4441	10	93	islamic	islamic	ADJ
ejif-4441	10	94	countries	country	NOUN
ejif-4441	10	95	,	,	PUNCT
ejif-4441	10	96	as	as	ADV
ejif-4441	10	97	well	well	ADV
ejif-4441	10	98	as	as	ADP
ejif-4441	10	99	the	the	DET
ejif-4441	10	100	presence	presence	NOUN
ejif-4441	10	101	of	of	ADP
ejif-4441	10	102	a	a	DET
ejif-4441	10	103	population	population	NOUN
ejif-4441	10	104	respectful	respectful	ADJ
ejif-4441	10	105	of	of	ADP
ejif-4441	10	106	the	the	DET
ejif-4441	10	107	religious	religious	ADJ
ejif-4441	10	108	prescriptions	prescription	NOUN
ejif-4441	10	109	of	of	ADP
ejif-4441	10	110	the	the	DET
ejif-4441	10	111	sharia'ah	sharia'ah	NOUN
ejif-4441	10	112	,	,	PUNCT
ejif-4441	10	113	is	be	AUX
ejif-4441	10	114	likely	likely	ADJ
ejif-4441	10	115	to	to	PART
ejif-4441	10	116	exist	exist	VERB
ejif-4441	10	117	.	.	PUNCT
ejif-4441	11	1	prof	prof	PROPN
ejif-4441	11	2	.	.	PUNCT
ejif-4441	12	1	valter	valter	PROPN
ejif-4441	12	2	gamba	gamba	PROPN
ejif-4441	12	3	*	*	PROPN
ejif-4441	12	4	,	,	PUNCT
ejif-4441	12	5	dr	dr	PROPN
ejif-4441	12	6	.	.	PROPN
ejif-4441	12	7	eros	eros	PROPN
ejif-4441	12	8	de	de	PROPN
ejif-4441	12	9	filippis	filippis	PROPN
ejif-4441	12	10	*	*	PUNCT
ejif-4441	12	11	*	*	PROPN
ejif-4441	12	12	and	and	CCONJ
ejif-4441	12	13	prof	prof	PROPN
ejif-4441	12	14	.	.	PUNCT
ejif-4441	13	1	veronica	veronica	PROPN
ejif-4441	13	2	tibiletti	tibiletti	PROPN
ejif-4441	14	1	*	*	PUNCT
ejif-4441	15	1	*	*	PUNCT
ejif-4441	15	2	*	*	AUX
ejif-4441	15	3	submitted	submit	VERB
ejif-4441	15	4	april	april	PROPN
ejif-4441	15	5	2020	2020	NUM
ejif-4441	15	6	,	,	PUNCT
ejif-4441	15	7	revised	revise	VERB
ejif-4441	15	8	december	december	PROPN
ejif-4441	15	9	2020	2020	NUM
ejif-4441	15	10	,	,	PUNCT
ejif-4441	15	11	accepted	accept	VERB
ejif-4441	15	12	december	december	PROPN
ejif-4441	15	13	2020	2020	NUM
ejif-4441	16	1	ejif	ejif	PROPN
ejif-4441	16	2	–	–	PUNCT
ejif-4441	16	3	european	european	PROPN
ejif-4441	16	4	journal	journal	PROPN
ejif-4441	16	5	of	of	ADP
ejif-4441	16	6	islamic	islamic	PROPN
ejif-4441	16	7	finance	finance	PROPN
ejif-4441	16	8	no	no	DET
ejif-4441	16	9	17	17	NUM
ejif-4441	16	10	,	,	PUNCT
ejif-4441	16	11	april	april	PROPN
ejif-4441	16	12	(	(	PUNCT
ejif-4441	16	13	2021	2021	NUM
ejif-4441	16	14	)	)	PUNCT
ejif-4441	17	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-4441	17	2	issn	issn	VERB
ejif-4441	17	3	2421	2421	NUM
ejif-4441	17	4	-	-	SYM
ejif-4441	17	5	2172	2172	NUM
ejif-4441	17	6	doi	doi	NOUN
ejif-4441	17	7	:	:	PUNCT
ejif-4441	17	8	10.13135/2421	10.13135/2421	NUM
ejif-4441	17	9	-	-	SYM
ejif-4441	17	10	2172/4441	2172/4441	NUM
ejif-4441	17	11	2	2	NUM
ejif-4441	17	12	relevant	relevant	ADJ
ejif-4441	17	13	margin	margin	NOUN
ejif-4441	17	14	are	be	AUX
ejif-4441	17	15	clearly	clearly	ADV
ejif-4441	17	16	defined	define	VERB
ejif-4441	17	17	so	so	SCONJ
ejif-4441	17	18	as	as	SCONJ
ejif-4441	17	19	to	to	PART
ejif-4441	17	20	identify	identify	VERB
ejif-4441	17	21	the	the	DET
ejif-4441	17	22	sale	sale	NOUN
ejif-4441	17	23	price	price	NOUN
ejif-4441	17	24	.	.	PUNCT
ejif-4441	18	1	such	such	ADJ
ejif-4441	18	2	preliminary	preliminary	ADJ
ejif-4441	18	3	analysis	analysis	NOUN
ejif-4441	18	4	removes	remove	VERB
ejif-4441	18	5	any	any	DET
ejif-4441	18	6	doubts	doubt	NOUN
ejif-4441	18	7	about	about	ADP
ejif-4441	18	8	the	the	DET
ejif-4441	18	9	characteristics	characteristic	NOUN
ejif-4441	18	10	of	of	ADP
ejif-4441	18	11	the	the	DET
ejif-4441	18	12	goods	good	NOUN
ejif-4441	18	13	to	to	PART
ejif-4441	18	14	be	be	AUX
ejif-4441	18	15	sold	sell	VERB
ejif-4441	18	16	;	;	PUNCT
ejif-4441	18	17	mudaraba	mudaraba	NOUN
ejif-4441	18	18	and	and	CCONJ
ejif-4441	18	19	musharaka	musharaka	PROPN
ejif-4441	18	20	,	,	PUNCT
ejif-4441	18	21	are	be	AUX
ejif-4441	18	22	partnership	partnership	NOUN
ejif-4441	18	23	agreements	agreement	NOUN
ejif-4441	18	24	where	where	SCONJ
ejif-4441	18	25	the	the	DET
ejif-4441	18	26	capital	capital	NOUN
ejif-4441	18	27	contributor	contributor	NOUN
ejif-4441	18	28	is	be	AUX
ejif-4441	18	29	not	not	PART
ejif-4441	18	30	entitled	entitle	VERB
ejif-4441	18	31	to	to	ADP
ejif-4441	18	32	a	a	DET
ejif-4441	18	33	specified	specified	ADJ
ejif-4441	18	34	remuneration	remuneration	NOUN
ejif-4441	18	35	(	(	PUNCT
ejif-4441	18	36	due	due	ADP
ejif-4441	18	37	to	to	ADP
ejif-4441	18	38	the	the	DET
ejif-4441	18	39	above	above	ADV
ejif-4441	18	40	-	-	PUNCT
ejif-4441	18	41	mentioned	mention	VERB
ejif-4441	18	42	limitations	limitation	NOUN
ejif-4441	18	43	on	on	ADP
ejif-4441	18	44	the	the	DET
ejif-4441	18	45	interest	interest	NOUN
ejif-4441	18	46	right	right	NOUN
ejif-4441	18	47	)	)	PUNCT
ejif-4441	19	1	but	but	CCONJ
ejif-4441	19	2	rather	rather	ADV
ejif-4441	19	3	to	to	ADP
ejif-4441	19	4	a	a	DET
ejif-4441	19	5	profit	profit	NOUN
ejif-4441	19	6	on	on	ADP
ejif-4441	19	7	the	the	DET
ejif-4441	19	8	transaction	transaction	NOUN
ejif-4441	19	9	,	,	PUNCT
ejif-4441	19	10	as	as	ADV
ejif-4441	19	11	well	well	ADV
ejif-4441	19	12	as	as	ADP
ejif-4441	19	13	losses	loss	NOUN
ejif-4441	19	14	incurred	incur	VERB
ejif-4441	19	15	by	by	ADP
ejif-4441	19	16	each	each	DET
ejif-4441	19	17	business	business	NOUN
ejif-4441	19	18	participant	participant	NOUN
ejif-4441	19	19	;	;	PUNCT
ejif-4441	19	20	sukuk	sukuk	NOUN
ejif-4441	19	21	,	,	PUNCT
ejif-4441	19	22	are	be	AUX
ejif-4441	19	23	securities	security	NOUN
ejif-4441	19	24	with	with	ADP
ejif-4441	19	25	specific	specific	ADJ
ejif-4441	19	26	characteristics	characteristic	NOUN
ejif-4441	19	27	,	,	PUNCT
ejif-4441	19	28	i.e.	i.e.	X
ejif-4441	19	29	,	,	PUNCT
ejif-4441	19	30	not	not	PART
ejif-4441	19	31	linked	link	VERB
ejif-4441	19	32	to	to	ADP
ejif-4441	19	33	bonds	bond	NOUN
ejif-4441	19	34	entitled	entitle	VERB
ejif-4441	19	35	to	to	ADP
ejif-4441	19	36	a	a	DET
ejif-4441	19	37	pre	pre	ADJ
ejif-4441	19	38	-	-	ADJ
ejif-4441	19	39	set	set	ADJ
ejif-4441	19	40	interest	interest	NOUN
ejif-4441	19	41	,	,	PUNCT
ejif-4441	19	42	but	but	CCONJ
ejif-4441	19	43	rather	rather	ADV
ejif-4441	19	44	to	to	ADP
ejif-4441	19	45	a	a	DET
ejif-4441	19	46	shareholding	shareholding	NOUN
ejif-4441	19	47	(	(	PUNCT
ejif-4441	19	48	undivided	undivided	ADJ
ejif-4441	19	49	holding	holding	NOUN
ejif-4441	19	50	)	)	PUNCT
ejif-4441	19	51	of	of	ADP
ejif-4441	19	52	a	a	DET
ejif-4441	19	53	property	property	NOUN
ejif-4441	19	54	or	or	CCONJ
ejif-4441	19	55	assets	asset	NOUN
ejif-4441	19	56	.	.	PUNCT
ejif-4441	20	1	usually	usually	ADV
ejif-4441	20	2	issued	issue	VERB
ejif-4441	20	3	by	by	ADP
ejif-4441	20	4	investment	investment	NOUN
ejif-4441	20	5	funds	fund	NOUN
ejif-4441	20	6	which	which	PRON
ejif-4441	20	7	in	in	ADP
ejif-4441	20	8	turn	turn	NOUN
ejif-4441	20	9	hold	hold	VERB
ejif-4441	20	10	a	a	DET
ejif-4441	20	11	stake	stake	NOUN
ejif-4441	20	12	in	in	ADP
ejif-4441	20	13	the	the	DET
ejif-4441	20	14	capital	capital	NOUN
ejif-4441	20	15	of	of	ADP
ejif-4441	20	16	a	a	DET
ejif-4441	20	17	company	company	NOUN
ejif-4441	20	18	.	.	PUNCT
ejif-4441	21	1	ijarah	ijarah	PROPN
ejif-4441	21	2	is	be	AUX
ejif-4441	21	3	a	a	DET
ejif-4441	21	4	transaction	transaction	NOUN
ejif-4441	21	5	whereby	whereby	SCONJ
ejif-4441	21	6	the	the	DET
ejif-4441	21	7	bank	bank	NOUN
ejif-4441	21	8	is	be	AUX
ejif-4441	21	9	committed	commit	VERB
ejif-4441	21	10	to	to	PART
ejif-4441	21	11	purchase	purchase	VERB
ejif-4441	21	12	,	,	PUNCT
ejif-4441	21	13	upon	upon	SCONJ
ejif-4441	21	14	customer	customer	NOUN
ejif-4441	21	15	's	's	PART
ejif-4441	21	16	request	request	NOUN
ejif-4441	21	17	,	,	PUNCT
ejif-4441	21	18	a	a	DET
ejif-4441	21	19	specific	specific	ADJ
ejif-4441	21	20	asset	asset	NOUN
ejif-4441	21	21	from	from	ADP
ejif-4441	21	22	the	the	DET
ejif-4441	21	23	supplier	supplier	NOUN
ejif-4441	21	24	by	by	ADP
ejif-4441	21	25	leasing	lease	VERB
ejif-4441	21	26	it	it	PRON
ejif-4441	21	27	to	to	ADP
ejif-4441	21	28	the	the	DET
ejif-4441	21	29	customer	customer	NOUN
ejif-4441	21	30	in	in	ADP
ejif-4441	21	31	exchange	exchange	NOUN
ejif-4441	21	32	for	for	ADP
ejif-4441	21	33	the	the	DET
ejif-4441	21	34	recurring	recur	VERB
ejif-4441	21	35	payment	payment	NOUN
ejif-4441	21	36	of	of	ADP
ejif-4441	21	37	a	a	DET
ejif-4441	21	38	rent	rent	NOUN
ejif-4441	21	39	based	base	VERB
ejif-4441	21	40	on	on	ADP
ejif-4441	21	41	the	the	DET
ejif-4441	21	42	cost	cost	NOUN
ejif-4441	21	43	of	of	ADP
ejif-4441	21	44	the	the	DET
ejif-4441	21	45	asset	asset	NOUN
ejif-4441	21	46	plus	plus	CCONJ
ejif-4441	21	47	a	a	DET
ejif-4441	21	48	pre	pre	ADJ
ejif-4441	21	49	-	-	ADJ
ejif-4441	21	50	set	set	ADJ
ejif-4441	21	51	margin	margin	NOUN
ejif-4441	21	52	.	.	PUNCT
ejif-4441	22	1	in	in	ADP
ejif-4441	22	2	essence	essence	NOUN
ejif-4441	22	3	,	,	PUNCT
ejif-4441	22	4	the	the	DET
ejif-4441	22	5	ownership	ownership	NOUN
ejif-4441	22	6	of	of	ADP
ejif-4441	22	7	the	the	DET
ejif-4441	22	8	asset	asset	NOUN
ejif-4441	22	9	is	be	AUX
ejif-4441	22	10	held	hold	VERB
ejif-4441	22	11	by	by	ADP
ejif-4441	22	12	the	the	DET
ejif-4441	22	13	bank	bank	NOUN
ejif-4441	22	14	and	and	CCONJ
ejif-4441	22	15	the	the	DET
ejif-4441	22	16	right	right	NOUN
ejif-4441	22	17	to	to	PART
ejif-4441	22	18	use	use	VERB
ejif-4441	22	19	such	such	ADJ
ejif-4441	22	20	asset	asset	NOUN
ejif-4441	22	21	,	,	PUNCT
ejif-4441	22	22	until	until	SCONJ
ejif-4441	22	23	the	the	DET
ejif-4441	22	24	contract	contract	NOUN
ejif-4441	22	25	expires	expire	VERB
ejif-4441	22	26	,	,	PUNCT
ejif-4441	22	27	belongs	belong	VERB
ejif-4441	22	28	to	to	ADP
ejif-4441	22	29	the	the	DET
ejif-4441	22	30	customer	customer	NOUN
ejif-4441	22	31	.	.	PUNCT
ejif-4441	23	1	istisna’a	istisna’a	NOUN
ejif-4441	23	2	a	a	DET
ejif-4441	23	3	transaction	transaction	NOUN
ejif-4441	23	4	whereby	whereby	SCONJ
ejif-4441	23	5	the	the	DET
ejif-4441	23	6	contract	contract	NOUN
ejif-4441	23	7	provides	provide	VERB
ejif-4441	23	8	for	for	ADP
ejif-4441	23	9	an	an	DET
ejif-4441	23	10	asset	asset	NOUN
ejif-4441	23	11	not	not	PART
ejif-4441	23	12	yet	yet	ADV
ejif-4441	23	13	existing	exist	VERB
ejif-4441	23	14	(	(	PUNCT
ejif-4441	23	15	i.e.	i.e.	X
ejif-4441	23	16	being	be	AUX
ejif-4441	23	17	produced	produce	VERB
ejif-4441	23	18	or	or	CCONJ
ejif-4441	23	19	built	build	VERB
ejif-4441	23	20	)	)	PUNCT
ejif-4441	23	21	therefore	therefore	ADV
ejif-4441	23	22	the	the	DET
ejif-4441	23	23	bank	bank	NOUN
ejif-4441	23	24	enters	enter	VERB
ejif-4441	23	25	into	into	ADP
ejif-4441	23	26	a	a	DET
ejif-4441	23	27	sale	sale	NOUN
ejif-4441	23	28	and	and	CCONJ
ejif-4441	23	29	purchase	purchase	NOUN
ejif-4441	23	30	with	with	ADP
ejif-4441	23	31	the	the	DET
ejif-4441	23	32	producer	producer	NOUN
ejif-4441	23	33	and	and	CCONJ
ejif-4441	23	34	then	then	ADV
ejif-4441	23	35	resells	resell	VERB
ejif-4441	23	36	the	the	DET
ejif-4441	23	37	asset	asset	NOUN
ejif-4441	23	38	to	to	ADP
ejif-4441	23	39	the	the	DET
ejif-4441	23	40	customer	customer	NOUN
ejif-4441	23	41	against	against	ADP
ejif-4441	23	42	payment	payment	NOUN
ejif-4441	23	43	of	of	ADP
ejif-4441	23	44	a	a	DET
ejif-4441	23	45	price	price	NOUN
ejif-4441	23	46	equal	equal	ADJ
ejif-4441	23	47	to	to	ADP
ejif-4441	23	48	the	the	DET
ejif-4441	23	49	cost	cost	NOUN
ejif-4441	23	50	of	of	ADP
ejif-4441	23	51	the	the	DET
ejif-4441	23	52	asset	asset	NOUN
ejif-4441	23	53	plus	plus	CCONJ
ejif-4441	23	54	a	a	DET
ejif-4441	23	55	pre	pre	ADJ
ejif-4441	23	56	-	-	ADJ
ejif-4441	23	57	set	set	ADJ
ejif-4441	23	58	margin	margin	NOUN
ejif-4441	23	59	.	.	PUNCT
ejif-4441	24	1	payment	payment	NOUN
ejif-4441	24	2	can	can	AUX
ejif-4441	24	3	also	also	ADV
ejif-4441	24	4	be	be	AUX
ejif-4441	24	5	made	make	VERB
ejif-4441	24	6	in	in	ADP
ejif-4441	24	7	instalments	instalment	NOUN
ejif-4441	24	8	,	,	PUNCT
ejif-4441	24	9	whereby	whereby	SCONJ
ejif-4441	24	10	the	the	DET
ejif-4441	24	11	ownership	ownership	NOUN
ejif-4441	24	12	right	right	NOUN
ejif-4441	24	13	is	be	AUX
ejif-4441	24	14	assigned	assign	VERB
ejif-4441	24	15	to	to	ADP
ejif-4441	24	16	the	the	DET
ejif-4441	24	17	customer	customer	NOUN
ejif-4441	24	18	upon	upon	SCONJ
ejif-4441	24	19	payment	payment	NOUN
ejif-4441	24	20	of	of	ADP
ejif-4441	24	21	the	the	DET
ejif-4441	24	22	last	last	ADJ
ejif-4441	24	23	instalment	instalment	NOUN
ejif-4441	24	24	.	.	PUNCT
ejif-4441	25	1	concluding	conclude	VERB
ejif-4441	25	2	this	this	DET
ejif-4441	25	3	paper	paper	NOUN
ejif-4441	25	4	,	,	PUNCT
ejif-4441	25	5	therefore	therefore	ADV
ejif-4441	25	6	,	,	PUNCT
ejif-4441	25	7	the	the	DET
ejif-4441	25	8	main	main	ADJ
ejif-4441	25	9	aims	aim	NOUN
ejif-4441	25	10	were	be	AUX
ejif-4441	25	11	to	to	PART
ejif-4441	25	12	:	:	PUNCT
ejif-4441	25	13	evaluate	evaluate	VERB
ejif-4441	25	14	the	the	DET
ejif-4441	25	15	degree	degree	NOUN
ejif-4441	25	16	of	of	ADP
ejif-4441	25	17	evolution	evolution	NOUN
ejif-4441	25	18	and	and	CCONJ
ejif-4441	25	19	harmonization	harmonization	NOUN
ejif-4441	25	20	of	of	ADP
ejif-4441	25	21	the	the	DET
ejif-4441	25	22	different	different	ADJ
ejif-4441	25	23	tax	tax	NOUN
ejif-4441	25	24	systems	system	NOUN
ejif-4441	25	25	(	(	PUNCT
ejif-4441	25	26	italy	italy	PROPN
ejif-4441	25	27	,	,	PUNCT
ejif-4441	25	28	france	france	PROPN
ejif-4441	25	29	and	and	CCONJ
ejif-4441	25	30	united	united	ADJ
ejif-4441	25	31	kingdom	kingdom	PROPN
ejif-4441	25	32	)	)	PUNCT
ejif-4441	25	33	with	with	ADP
ejif-4441	25	34	regard	regard	NOUN
ejif-4441	25	35	to	to	ADP
ejif-4441	25	36	the	the	DET
ejif-4441	25	37	taxation	taxation	NOUN
ejif-4441	25	38	of	of	ADP
ejif-4441	25	39	islamic	islamic	ADJ
ejif-4441	25	40	financial	financial	ADJ
ejif-4441	25	41	instruments	instrument	NOUN
ejif-4441	25	42	;	;	PUNCT
ejif-4441	25	43	identify	identify	VERB
ejif-4441	25	44	suggestions	suggestion	NOUN
ejif-4441	25	45	for	for	ADP
ejif-4441	25	46	a	a	DET
ejif-4441	25	47	possible	possible	ADJ
ejif-4441	25	48	legislative	legislative	ADJ
ejif-4441	25	49	evolution	evolution	NOUN
ejif-4441	25	50	for	for	ADP
ejif-4441	25	51	countries	country	NOUN
ejif-4441	25	52	experiencing	experience	VERB
ejif-4441	25	53	significant	significant	ADJ
ejif-4441	25	54	regulatory	regulatory	ADJ
ejif-4441	25	55	and/or	and/or	CCONJ
ejif-4441	25	56	procedural	procedural	ADJ
ejif-4441	25	57	weaknesses	weakness	NOUN
ejif-4441	25	58	and	and	CCONJ
ejif-4441	25	59	gaps	gap	NOUN
ejif-4441	25	60	.	.	PUNCT
ejif-4441	26	1	ii	ii	X
ejif-4441	26	2	.	.	PUNCT
ejif-4441	27	1	comparative	comparative	ADJ
ejif-4441	27	2	analysis	analysis	NOUN
ejif-4441	27	3	of	of	ADP
ejif-4441	27	4	the	the	DET
ejif-4441	27	5	taxation	taxation	NOUN
ejif-4441	27	6	of	of	ADP
ejif-4441	27	7	main	main	ADJ
ejif-4441	27	8	countries	country	NOUN
ejif-4441	27	9	'	'	PART
ejif-4441	27	10	islamic	islamic	ADJ
ejif-4441	27	11	instruments	instrument	NOUN
ejif-4441	27	12	as	as	ADP
ejif-4441	27	13	a	a	DET
ejif-4441	27	14	preliminary	preliminary	ADJ
ejif-4441	27	15	point	point	NOUN
ejif-4441	28	1	,	,	PUNCT
ejif-4441	28	2	it	it	PRON
ejif-4441	28	3	should	should	AUX
ejif-4441	28	4	be	be	AUX
ejif-4441	28	5	emphasized	emphasize	VERB
ejif-4441	28	6	that	that	SCONJ
ejif-4441	28	7	the	the	DET
ejif-4441	28	8	methodological	methodological	ADJ
ejif-4441	28	9	approach	approach	NOUN
ejif-4441	28	10	used	use	VERB
ejif-4441	28	11	in	in	ADP
ejif-4441	28	12	this	this	DET
ejif-4441	28	13	article	article	NOUN
ejif-4441	28	14	in	in	ADP
ejif-4441	28	15	order	order	NOUN
ejif-4441	28	16	to	to	PART
ejif-4441	28	17	achieve	achieve	VERB
ejif-4441	28	18	the	the	DET
ejif-4441	28	19	beforementioned	beforementione	VERB
ejif-4441	28	20	objectives	objective	NOUN
ejif-4441	28	21	of	of	ADP
ejif-4441	28	22	the	the	DET
ejif-4441	28	23	research	research	NOUN
ejif-4441	28	24	is	be	AUX
ejif-4441	28	25	comparative	comparative	ADJ
ejif-4441	28	26	law	law	NOUN
ejif-4441	28	27	3	3	NUM
ejif-4441	28	28	,	,	PUNCT
ejif-4441	28	29	as	as	SCONJ
ejif-4441	28	30	it	it	PRON
ejif-4441	28	31	is	be	AUX
ejif-4441	28	32	to	to	PART
ejif-4441	28	33	be	be	AUX
ejif-4441	28	34	considered	consider	VERB
ejif-4441	28	35	the	the	DET
ejif-4441	28	36	most	most	ADV
ejif-4441	28	37	suitable	suitable	ADJ
ejif-4441	28	38	in	in	ADP
ejif-4441	28	39	the	the	DET
ejif-4441	28	40	present	present	ADJ
ejif-4441	28	41	case	case	NOUN
ejif-4441	28	42	.	.	PUNCT
ejif-4441	29	1	in	in	ADP
ejif-4441	29	2	fact	fact	NOUN
ejif-4441	29	3	,	,	PUNCT
ejif-4441	29	4	such	such	ADJ
ejif-4441	29	5	methodology	methodology	NOUN
ejif-4441	29	6	can	can	AUX
ejif-4441	29	7	compare	compare	VERB
ejif-4441	29	8	different	different	ADJ
ejif-4441	29	9	regulations	regulation	NOUN
ejif-4441	29	10	with	with	ADP
ejif-4441	29	11	a	a	DET
ejif-4441	29	12	specific	specific	ADJ
ejif-4441	29	13	content	content	NOUN
ejif-4441	29	14	or	or	CCONJ
ejif-4441	29	15	a	a	DET
ejif-4441	29	16	set	set	NOUN
ejif-4441	29	17	of	of	ADP
ejif-4441	29	18	legal	legal	ADJ
ejif-4441	29	19	issues	issue	NOUN
ejif-4441	29	20	,	,	PUNCT
ejif-4441	29	21	specifically	specifically	ADV
ejif-4441	29	22	it	it	PRON
ejif-4441	29	23	is	be	AUX
ejif-4441	29	24	possible	possible	ADJ
ejif-4441	29	25	to	to	PART
ejif-4441	29	26	analyze	analyze	VERB
ejif-4441	29	27	,	,	PUNCT
ejif-4441	29	28	at	at	ADP
ejif-4441	29	29	a	a	DET
ejif-4441	29	30	first	first	ADJ
ejif-4441	29	31	stage	stage	NOUN
ejif-4441	29	32	,	,	PUNCT
ejif-4441	29	33	one	one	NUM
ejif-4441	29	34	or	or	CCONJ
ejif-4441	29	35	3	3	NUM
ejif-4441	29	36	the	the	DET
ejif-4441	29	37	methodology	methodology	NOUN
ejif-4441	29	38	of	of	ADP
ejif-4441	29	39	comparative	comparative	ADJ
ejif-4441	29	40	law	law	NOUN
ejif-4441	29	41	is	be	AUX
ejif-4441	29	42	a	a	DET
ejif-4441	29	43	relatively	relatively	ADV
ejif-4441	29	44	young	young	ADJ
ejif-4441	29	45	academic	academic	ADJ
ejif-4441	29	46	discipline	discipline	NOUN
ejif-4441	29	47	(	(	PUNCT
ejif-4441	29	48	the	the	DET
ejif-4441	29	49	writings	writing	NOUN
ejif-4441	29	50	of	of	ADP
ejif-4441	29	51	david	david	PROPN
ejif-4441	29	52	and	and	CCONJ
ejif-4441	29	53	brierley	brierley	PROPN
ejif-4441	29	54	,	,	PUNCT
ejif-4441	29	55	[	[	X
ejif-4441	29	56	5	5	NUM
ejif-4441	29	57	]	]	PUNCT
ejif-4441	29	58	and	and	CCONJ
ejif-4441	29	59	schlesinger	schlesinger	NOUN
ejif-4441	30	1	[	[	X
ejif-4441	30	2	6	6	NUM
ejif-4441	30	3	]	]	PUNCT
ejif-4441	30	4	are	be	AUX
ejif-4441	30	5	cited	cite	VERB
ejif-4441	30	6	as	as	ADP
ejif-4441	30	7	a	a	DET
ejif-4441	30	8	reference	reference	NOUN
ejif-4441	30	9	)	)	PUNCT
ejif-4441	30	10	that	that	SCONJ
ejif-4441	30	11	since	since	SCONJ
ejif-4441	30	12	its	its	PRON
ejif-4441	30	13	foundation	foundation	NOUN
ejif-4441	30	14	,	,	PUNCT
ejif-4441	30	15	the	the	DET
ejif-4441	30	16	main	main	ADJ
ejif-4441	30	17	concern	concern	NOUN
ejif-4441	30	18	was	be	AUX
ejif-4441	30	19	to	to	PART
ejif-4441	30	20	examine	examine	VERB
ejif-4441	30	21	the	the	DET
ejif-4441	30	22	main	main	ADJ
ejif-4441	30	23	differences	difference	NOUN
ejif-4441	30	24	between	between	ADP
ejif-4441	30	25	systems	system	NOUN
ejif-4441	30	26	[	[	X
ejif-4441	30	27	7	7	NUM
ejif-4441	30	28	]	]	PUNCT
ejif-4441	30	29	.	.	PUNCT
ejif-4441	31	1	more	more	ADJ
ejif-4441	31	2	foreign	foreign	ADJ
ejif-4441	31	3	legal	legal	ADJ
ejif-4441	31	4	systems	system	NOUN
ejif-4441	31	5	and	and	CCONJ
ejif-4441	31	6	then	then	ADV
ejif-4441	31	7	match	match	VERB
ejif-4441	31	8	with	with	ADP
ejif-4441	31	9	other	other	ADJ
ejif-4441	31	10	legal	legal	ADJ
ejif-4441	31	11	systems	system	NOUN
ejif-4441	32	1	[	[	X
ejif-4441	32	2	2	2	NUM
ejif-4441	32	3	]	]	PUNCT
ejif-4441	32	4	,	,	PUNCT
ejif-4441	32	5	often	often	ADV
ejif-4441	32	6	including	include	VERB
ejif-4441	32	7	,	,	PUNCT
ejif-4441	32	8	in	in	ADP
ejif-4441	32	9	that	that	DET
ejif-4441	32	10	analysis	analysis	NOUN
ejif-4441	32	11	,	,	PUNCT
ejif-4441	32	12	the	the	DET
ejif-4441	32	13	national	national	ADJ
ejif-4441	32	14	systems	system	NOUN
ejif-4441	32	15	of	of	ADP
ejif-4441	32	16	those	those	PRON
ejif-4441	32	17	that	that	PRON
ejif-4441	32	18	make	make	VERB
ejif-4441	32	19	the	the	DET
ejif-4441	32	20	comparison	comparison	NOUN
ejif-4441	32	21	(	(	PUNCT
ejif-4441	32	22	although	although	SCONJ
ejif-4441	32	23	,	,	PUNCT
ejif-4441	32	24	in	in	ADP
ejif-4441	32	25	several	several	ADJ
ejif-4441	32	26	studies	study	NOUN
ejif-4441	32	27	,	,	PUNCT
ejif-4441	32	28	it	it	PRON
ejif-4441	32	29	has	have	AUX
ejif-4441	32	30	been	be	AUX
ejif-4441	32	31	noted	note	VERB
ejif-4441	32	32	that	that	SCONJ
ejif-4441	32	33	researchers	researcher	NOUN
ejif-4441	32	34	have	have	AUX
ejif-4441	32	35	compared	compare	VERB
ejif-4441	32	36	two	two	NUM
ejif-4441	32	37	or	or	CCONJ
ejif-4441	32	38	more	more	ADJ
ejif-4441	32	39	foreign	foreign	ADJ
ejif-4441	32	40	systems	system	NOUN
ejif-4441	32	41	without	without	ADP
ejif-4441	32	42	any	any	DET
ejif-4441	32	43	reference	reference	NOUN
ejif-4441	32	44	to	to	ADP
ejif-4441	32	45	their	their	PRON
ejif-4441	32	46	national	national	ADJ
ejif-4441	32	47	jurisdictions	jurisdiction	NOUN
ejif-4441	32	48	[	[	X
ejif-4441	32	49	3	3	NUM
ejif-4441	32	50	]	]	PUNCT
ejif-4441	32	51	.	.	PUNCT
ejif-4441	33	1	a	a	DET
ejif-4441	33	2	further	further	ADJ
ejif-4441	33	3	line	line	NOUN
ejif-4441	33	4	of	of	ADP
ejif-4441	33	5	research	research	NOUN
ejif-4441	33	6	regards	regard	VERB
ejif-4441	33	7	the	the	DET
ejif-4441	33	8	analysis	analysis	NOUN
ejif-4441	33	9	of	of	ADP
ejif-4441	33	10	an	an	DET
ejif-4441	33	11	international	international	ADJ
ejif-4441	33	12	system	system	NOUN
ejif-4441	33	13	by	by	ADP
ejif-4441	33	14	comparing	compare	VERB
ejif-4441	33	15	it	it	PRON
ejif-4441	33	16	with	with	ADP
ejif-4441	33	17	one	one	NUM
ejif-4441	33	18	or	or	CCONJ
ejif-4441	33	19	more	more	ADJ
ejif-4441	33	20	national	national	ADJ
ejif-4441	33	21	systems	system	NOUN
ejif-4441	33	22	which	which	PRON
ejif-4441	33	23	have	have	AUX
ejif-4441	33	24	undergone	undergo	VERB
ejif-4441	33	25	a	a	DET
ejif-4441	33	26	process	process	NOUN
ejif-4441	33	27	of	of	ADP
ejif-4441	33	28	harmonization	harmonization	NOUN
ejif-4441	33	29	[	[	X
ejif-4441	33	30	4	4	NUM
ejif-4441	33	31	]	]	PUNCT
ejif-4441	33	32	.	.	PUNCT
ejif-4441	34	1	it	it	PRON
ejif-4441	34	2	is	be	AUX
ejif-4441	34	3	exactly	exactly	ADV
ejif-4441	34	4	from	from	ADP
ejif-4441	34	5	this	this	DET
ejif-4441	34	6	comparative	comparative	ADJ
ejif-4441	34	7	analysis	analysis	NOUN
ejif-4441	34	8	between	between	ADP
ejif-4441	34	9	the	the	DET
ejif-4441	34	10	different	different	ADJ
ejif-4441	34	11	states	state	NOUN
ejif-4441	34	12	that	that	SCONJ
ejif-4441	34	13	it	it	PRON
ejif-4441	34	14	is	be	AUX
ejif-4441	34	15	possible	possible	ADJ
ejif-4441	34	16	to	to	PART
ejif-4441	34	17	understand	understand	VERB
ejif-4441	34	18	the	the	DET
ejif-4441	34	19	small	small	ADJ
ejif-4441	34	20	differences	difference	NOUN
ejif-4441	34	21	between	between	ADP
ejif-4441	34	22	the	the	DET
ejif-4441	34	23	law	law	NOUN
ejif-4441	34	24	and	and	CCONJ
ejif-4441	34	25	–	–	PUNCT
ejif-4441	34	26	if	if	SCONJ
ejif-4441	34	27	it	it	PRON
ejif-4441	34	28	is	be	AUX
ejif-4441	34	29	considered	consider	VERB
ejif-4441	34	30	effective	effective	ADJ
ejif-4441	34	31	–	–	PUNCT
ejif-4441	34	32	to	to	PART
ejif-4441	34	33	improve	improve	VERB
ejif-4441	34	34	in	in	ADP
ejif-4441	34	35	the	the	DET
ejif-4441	34	36	country	country	NOUN
ejif-4441	34	37	of	of	ADP
ejif-4441	34	38	those	those	PRON
ejif-4441	34	39	that	that	PRON
ejif-4441	34	40	carry	carry	VERB
ejif-4441	34	41	out	out	ADP
ejif-4441	34	42	the	the	DET
ejif-4441	34	43	survey	survey	NOUN
ejif-4441	34	44	.	.	PUNCT
ejif-4441	35	1	on	on	ADP
ejif-4441	35	2	the	the	DET
ejif-4441	35	3	basis	basis	NOUN
ejif-4441	35	4	of	of	ADP
ejif-4441	35	5	this	this	DET
ejif-4441	35	6	methodology	methodology	NOUN
ejif-4441	35	7	,	,	PUNCT
ejif-4441	35	8	it	it	PRON
ejif-4441	35	9	was	be	AUX
ejif-4441	35	10	decided	decide	VERB
ejif-4441	35	11	to	to	PART
ejif-4441	35	12	make	make	VERB
ejif-4441	35	13	a	a	DET
ejif-4441	35	14	comparison	comparison	NOUN
ejif-4441	35	15	of	of	ADP
ejif-4441	35	16	two	two	NUM
ejif-4441	35	17	countries	country	NOUN
ejif-4441	35	18	of	of	ADP
ejif-4441	35	19	europe	europe	PROPN
ejif-4441	35	20	,	,	PUNCT
ejif-4441	35	21	with	with	ADP
ejif-4441	35	22	particular	particular	ADJ
ejif-4441	35	23	regard	regard	NOUN
ejif-4441	35	24	to	to	ADP
ejif-4441	35	25	the	the	DET
ejif-4441	35	26	united	united	PROPN
ejif-4441	35	27	kingdom	kingdom	PROPN
ejif-4441	35	28	and	and	CCONJ
ejif-4441	35	29	france	france	PROPN
ejif-4441	35	30	that	that	PRON
ejif-4441	35	31	introduced	introduce	VERB
ejif-4441	35	32	islamic	islamic	ADJ
ejif-4441	35	33	financial	financial	ADJ
ejif-4441	35	34	instruments	instrument	NOUN
ejif-4441	35	35	and	and	CCONJ
ejif-4441	35	36	related	related	ADJ
ejif-4441	35	37	guidelines	guideline	NOUN
ejif-4441	35	38	for	for	ADP
ejif-4441	35	39	their	their	PRON
ejif-4441	35	40	taxation	taxation	NOUN
ejif-4441	35	41	,	,	PUNCT
ejif-4441	35	42	in	in	ADP
ejif-4441	35	43	order	order	NOUN
ejif-4441	35	44	to	to	PART
ejif-4441	35	45	be	be	AUX
ejif-4441	35	46	able	able	ADJ
ejif-4441	35	47	to	to	PART
ejif-4441	35	48	identify	identify	VERB
ejif-4441	35	49	the	the	DET
ejif-4441	35	50	peculiarities	peculiarity	NOUN
ejif-4441	35	51	and	and	CCONJ
ejif-4441	35	52	then	then	ADV
ejif-4441	35	53	understand	understand	VERB
ejif-4441	35	54	the	the	DET
ejif-4441	35	55	best	good	ADJ
ejif-4441	35	56	law	law	NOUN
ejif-4441	35	57	for	for	ADP
ejif-4441	35	58	the	the	DET
ejif-4441	35	59	italian	italian	ADJ
ejif-4441	35	60	system	system	NOUN
ejif-4441	35	61	therefore	therefore	ADV
ejif-4441	35	62	,	,	PUNCT
ejif-4441	35	63	this	this	DET
ejif-4441	35	64	paper	paper	NOUN
ejif-4441	35	65	revealed	reveal	VERB
ejif-4441	35	66	how	how	SCONJ
ejif-4441	35	67	the	the	DET
ejif-4441	35	68	different	different	ADJ
ejif-4441	35	69	countries	country	NOUN
ejif-4441	35	70	govern	govern	VERB
ejif-4441	35	71	the	the	DET
ejif-4441	35	72	taxation	taxation	NOUN
ejif-4441	35	73	of	of	ADP
ejif-4441	35	74	islamic	islamic	ADJ
ejif-4441	35	75	financial	financial	ADJ
ejif-4441	35	76	instruments	instrument	NOUN
ejif-4441	35	77	according	accord	VERB
ejif-4441	35	78	to	to	ADP
ejif-4441	35	79	two	two	NUM
ejif-4441	35	80	different	different	ADJ
ejif-4441	35	81	approaches	approach	NOUN
ejif-4441	35	82	:	:	PUNCT
ejif-4441	35	83	the	the	DET
ejif-4441	35	84	first	first	ADJ
ejif-4441	35	85	involves	involve	VERB
ejif-4441	35	86	the	the	DET
ejif-4441	35	87	adoption	adoption	NOUN
ejif-4441	35	88	of	of	ADP
ejif-4441	35	89	a	a	DET
ejif-4441	35	90	specific	specific	ADJ
ejif-4441	35	91	legislation	legislation	NOUN
ejif-4441	35	92	for	for	ADP
ejif-4441	35	93	islamic	islamic	ADJ
ejif-4441	35	94	finance	finance	NOUN
ejif-4441	35	95	with	with	ADP
ejif-4441	35	96	substantial	substantial	ADJ
ejif-4441	35	97	amendments	amendment	NOUN
ejif-4441	35	98	to	to	ADP
ejif-4441	35	99	the	the	DET
ejif-4441	35	100	relevant	relevant	ADJ
ejif-4441	35	101	tax	tax	NOUN
ejif-4441	35	102	rules	rule	NOUN
ejif-4441	35	103	,	,	PUNCT
ejif-4441	35	104	while	while	SCONJ
ejif-4441	35	105	the	the	DET
ejif-4441	35	106	other	other	ADJ
ejif-4441	35	107	provides	provide	VERB
ejif-4441	35	108	for	for	ADP
ejif-4441	35	109	some	some	DET
ejif-4441	35	110	further	further	ADJ
ejif-4441	35	111	information	information	NOUN
ejif-4441	35	112	from	from	ADP
ejif-4441	35	113	the	the	DET
ejif-4441	35	114	tax	tax	NOUN
ejif-4441	35	115	authorities	authority	NOUN
ejif-4441	35	116	,	,	PUNCT
ejif-4441	35	117	without	without	ADP
ejif-4441	35	118	issuing	issue	VERB
ejif-4441	35	119	or	or	CCONJ
ejif-4441	35	120	amending	amend	VERB
ejif-4441	35	121	the	the	DET
ejif-4441	35	122	legislation	legislation	NOUN
ejif-4441	35	123	on	on	ADP
ejif-4441	35	124	the	the	DET
ejif-4441	35	125	taxation	taxation	NOUN
ejif-4441	35	126	of	of	ADP
ejif-4441	35	127	financial	financial	ADJ
ejif-4441	35	128	instruments	instrument	NOUN
ejif-4441	35	129	[	[	X
ejif-4441	35	130	2	2	NUM
ejif-4441	35	131	]	]	PUNCT
ejif-4441	35	132	.	.	PUNCT
ejif-4441	36	1	although	although	SCONJ
ejif-4441	36	2	pursuing	pursue	VERB
ejif-4441	36	3	two	two	NUM
ejif-4441	36	4	different	different	ADJ
ejif-4441	36	5	approaches	approach	NOUN
ejif-4441	36	6	,	,	PUNCT
ejif-4441	36	7	those	those	DET
ejif-4441	36	8	countries	country	NOUN
ejif-4441	36	9	which	which	PRON
ejif-4441	36	10	have	have	AUX
ejif-4441	36	11	introduced	introduce	VERB
ejif-4441	36	12	islamic	islamic	ADJ
ejif-4441	36	13	finance	finance	NOUN
ejif-4441	36	14	into	into	ADP
ejif-4441	36	15	their	their	PRON
ejif-4441	36	16	system	system	NOUN
ejif-4441	36	17	are	be	AUX
ejif-4441	36	18	consistent	consistent	ADJ
ejif-4441	36	19	with	with	ADP
ejif-4441	36	20	the	the	DET
ejif-4441	36	21	principle	principle	NOUN
ejif-4441	36	22	of	of	ADP
ejif-4441	36	23	the	the	DET
ejif-4441	36	24	prevalence	prevalence	NOUN
ejif-4441	36	25	of	of	ADP
ejif-4441	36	26	substance	substance	NOUN
ejif-4441	36	27	over	over	ADP
ejif-4441	36	28	form	form	NOUN
ejif-4441	36	29	with	with	ADP
ejif-4441	36	30	respect	respect	NOUN
ejif-4441	36	31	to	to	ADP
ejif-4441	36	32	islamic	islamic	ADJ
ejif-4441	36	33	financial	financial	ADJ
ejif-4441	36	34	instruments	instrument	NOUN
ejif-4441	36	35	,	,	PUNCT
ejif-4441	36	36	the	the	DET
ejif-4441	36	37	purpose	purpose	NOUN
ejif-4441	36	38	of	of	ADP
ejif-4441	36	39	which	which	PRON
ejif-4441	36	40	is	be	AUX
ejif-4441	36	41	to	to	PART
ejif-4441	36	42	avoid	avoid	VERB
ejif-4441	36	43	the	the	DET
ejif-4441	36	44	application	application	NOUN
ejif-4441	36	45	of	of	ADP
ejif-4441	36	46	disproportionate	disproportionate	ADJ
ejif-4441	36	47	tax	tax	NOUN
ejif-4441	36	48	burdens	burden	NOUN
ejif-4441	36	49	,	,	PUNCT
ejif-4441	36	50	thus	thus	ADV
ejif-4441	36	51	favoring	favor	VERB
ejif-4441	36	52	the	the	DET
ejif-4441	36	53	spread	spread	NOUN
ejif-4441	36	54	of	of	ADP
ejif-4441	36	55	such	such	ADJ
ejif-4441	36	56	instruments	instrument	NOUN
ejif-4441	36	57	throughout	throughout	ADP
ejif-4441	36	58	the	the	DET
ejif-4441	36	59	country	country	NOUN
ejif-4441	36	60	.	.	PUNCT
ejif-4441	37	1	the	the	DET
ejif-4441	37	2	united	united	PROPN
ejif-4441	37	3	kingdom	kingdom	PROPN
ejif-4441	37	4	(	(	PUNCT
ejif-4441	37	5	which	which	PRON
ejif-4441	37	6	is	be	AUX
ejif-4441	37	7	no	no	ADV
ejif-4441	37	8	longer	long	ADJ
ejif-4441	37	9	part	part	NOUN
ejif-4441	37	10	of	of	ADP
ejif-4441	37	11	the	the	DET
ejif-4441	37	12	european	european	PROPN
ejif-4441	37	13	union	union	PROPN
ejif-4441	37	14	since	since	SCONJ
ejif-4441	37	15	the	the	DET
ejif-4441	37	16	february	february	PROPN
ejif-4441	37	17	1st	1st	NOUN
ejif-4441	37	18	,	,	PUNCT
ejif-4441	37	19	2020	2020	NUM
ejif-4441	37	20	)	)	PUNCT
ejif-4441	37	21	is	be	AUX
ejif-4441	37	22	undoubtedly	undoubtedly	ADV
ejif-4441	37	23	the	the	DET
ejif-4441	37	24	most	most	ADV
ejif-4441	37	25	cutting	cutting	NOUN
ejif-4441	37	26	edge	edge	NOUN
ejif-4441	37	27	4	4	NUM
ejif-4441	37	28	among	among	ADP
ejif-4441	37	29	all	all	DET
ejif-4441	37	30	the	the	DET
ejif-4441	37	31	countries	country	NOUN
ejif-4441	37	32	in	in	ADP
ejif-4441	37	33	europe	europe	PROPN
ejif-4441	37	34	with	with	ADP
ejif-4441	37	35	the	the	DET
ejif-4441	37	36	strongest	strong	ADJ
ejif-4441	37	37	experience	experience	NOUN
ejif-4441	37	38	in	in	ADP
ejif-4441	37	39	the	the	DET
ejif-4441	37	40	field	field	NOUN
ejif-4441	37	41	of	of	ADP
ejif-4441	37	42	islamic	islamic	ADJ
ejif-4441	37	43	financial	financial	ADJ
ejif-4441	37	44	instruments	instrument	NOUN
ejif-4441	37	45	5	5	NUM
ejif-4441	37	46	.	.	PUNCT
ejif-4441	38	1	as	as	ADP
ejif-4441	38	2	a	a	DET
ejif-4441	38	3	matter	matter	NOUN
ejif-4441	38	4	of	of	ADP
ejif-4441	38	5	fact	fact	NOUN
ejif-4441	38	6	,	,	PUNCT
ejif-4441	38	7	it	it	PRON
ejif-4441	38	8	has	have	AUX
ejif-4441	38	9	been	be	AUX
ejif-4441	38	10	able	able	ADJ
ejif-4441	38	11	to	to	PART
ejif-4441	38	12	attract	attract	VERB
ejif-4441	38	13	the	the	DET
ejif-4441	38	14	most	most	ADV
ejif-4441	38	15	important	important	ADJ
ejif-4441	38	16	islamic	islamic	ADJ
ejif-4441	38	17	banks	bank	NOUN
ejif-4441	38	18	,	,	PUNCT
ejif-4441	38	19	not	not	PART
ejif-4441	38	20	least	least	ADJ
ejif-4441	38	21	,	,	PUNCT
ejif-4441	38	22	thanks	thank	NOUN
ejif-4441	38	23	to	to	ADP
ejif-4441	38	24	the	the	DET
ejif-4441	38	25	considerable	considerable	ADJ
ejif-4441	38	26	islamic	islamic	ADJ
ejif-4441	38	27	resident	resident	ADJ
ejif-4441	38	28	population	population	NOUN
ejif-4441	38	29	(	(	PUNCT
ejif-4441	38	30	a	a	DET
ejif-4441	38	31	direct	direct	ADJ
ejif-4441	38	32	consequence	consequence	NOUN
ejif-4441	38	33	4	4	NUM
ejif-4441	38	34	just	just	ADV
ejif-4441	38	35	think	think	VERB
ejif-4441	38	36	that	that	SCONJ
ejif-4441	38	37	london	london	PROPN
ejif-4441	38	38	launched	launch	VERB
ejif-4441	38	39	the	the	DET
ejif-4441	38	40	first	first	ADJ
ejif-4441	38	41	app	app	NOUN
ejif-4441	38	42	for	for	ADP
ejif-4441	38	43	muslim	muslim	ADJ
ejif-4441	38	44	savers	saver	NOUN
ejif-4441	38	45	[	[	X
ejif-4441	38	46	8	8	X
ejif-4441	38	47	]	]	SYM
ejif-4441	38	48	5	5	NUM
ejif-4441	38	49	the	the	DET
ejif-4441	38	50	most	most	ADV
ejif-4441	38	51	advanced	advanced	ADJ
ejif-4441	38	52	countries	country	NOUN
ejif-4441	38	53	,	,	PUNCT
ejif-4441	38	54	besides	besides	SCONJ
ejif-4441	38	55	great	great	ADJ
ejif-4441	38	56	britain	britain	PROPN
ejif-4441	38	57	,	,	PUNCT
ejif-4441	38	58	are	be	AUX
ejif-4441	38	59	hong	hong	PROPN
ejif-4441	38	60	kong	kong	PROPN
ejif-4441	38	61	and	and	CCONJ
ejif-4441	38	62	malaysia	malaysia	PROPN
ejif-4441	38	63	;	;	PUNCT
ejif-4441	38	64	nevertheless	nevertheless	ADV
ejif-4441	38	65	,	,	PUNCT
ejif-4441	38	66	many	many	ADJ
ejif-4441	38	67	other	other	ADJ
ejif-4441	38	68	countries	country	NOUN
ejif-4441	38	69	are	be	AUX
ejif-4441	38	70	tackling	tackle	VERB
ejif-4441	38	71	"	"	PUNCT
ejif-4441	38	72	the	the	DET
ejif-4441	38	73	issue	issue	NOUN
ejif-4441	38	74	no	no	DET
ejif-4441	38	75	tax	tax	NOUN
ejif-4441	38	76	administration	administration	NOUN
ejif-4441	38	77	in	in	ADP
ejif-4441	38	78	the	the	DET
ejif-4441	38	79	oecd	oecd	PROPN
ejif-4441	38	80	has	have	AUX
ejif-4441	38	81	yet	yet	ADV
ejif-4441	38	82	decided	decide	VERB
ejif-4441	38	83	to	to	PART
ejif-4441	38	84	challenge	challenge	VERB
ejif-4441	38	85	this	this	DET
ejif-4441	38	86	issue	issue	NOUN
ejif-4441	38	87	,	,	PUNCT
ejif-4441	38	88	starting	start	VERB
ejif-4441	38	89	with	with	ADP
ejif-4441	38	90	the	the	DET
ejif-4441	38	91	us	us	PROPN
ejif-4441	38	92	,	,	PUNCT
ejif-4441	38	93	considering	consider	VERB
ejif-4441	38	94	it	it	PRON
ejif-4441	38	95	to	to	PART
ejif-4441	38	96	be	be	AUX
ejif-4441	38	97	off	off	ADP
ejif-4441	38	98	limits	limit	NOUN
ejif-4441	38	99	.	.	PUNCT
ejif-4441	39	1	according	accord	VERB
ejif-4441	39	2	to	to	ADP
ejif-4441	39	3	a	a	DET
ejif-4441	39	4	research	research	NOUN
ejif-4441	39	5	of	of	ADP
ejif-4441	39	6	the	the	DET
ejif-4441	39	7	last	last	ADJ
ejif-4441	39	8	ifa	ifa	PROPN
ejif-4441	39	9	congress	congress	PROPN
ejif-4441	39	10	-international	-international	PROPN
ejif-4441	39	11	fiscal	fiscal	ADJ
ejif-4441	39	12	association	association	NOUN
ejif-4441	39	13	held	hold	VERB
ejif-4441	39	14	in	in	ADP
ejif-4441	39	15	london	london	PROPN
ejif-4441	39	16	in	in	ADP
ejif-4441	39	17	september	september	PROPN
ejif-4441	39	18	2018	2018	NUM
ejif-4441	39	19	,	,	PUNCT
ejif-4441	39	20	roughly	roughly	ADV
ejif-4441	39	21	every	every	DET
ejif-4441	39	22	single	single	ADJ
ejif-4441	39	23	consultant	consultant	NOUN
ejif-4441	39	24	in	in	ADP
ejif-4441	39	25	the	the	DET
ejif-4441	39	26	western	western	ADJ
ejif-4441	39	27	world	world	NOUN
ejif-4441	39	28	will	will	AUX
ejif-4441	39	29	be	be	AUX
ejif-4441	39	30	affected	affect	VERB
ejif-4441	39	31	in	in	ADP
ejif-4441	39	32	the	the	DET
ejif-4441	39	33	coming	come	VERB
ejif-4441	39	34	years	year	NOUN
ejif-4441	39	35	by	by	ADP
ejif-4441	39	36	the	the	DET
ejif-4441	39	37	problem	problem	NOUN
ejif-4441	39	38	of	of	ADP
ejif-4441	39	39	compliance	compliance	NOUN
ejif-4441	39	40	with	with	ADP
ejif-4441	39	41	islamic	islamic	ADJ
ejif-4441	39	42	finance	finance	NOUN
ejif-4441	39	43	.	.	PUNCT
ejif-4441	40	1	just	just	ADV
ejif-4441	40	2	from	from	ADP
ejif-4441	40	3	great	great	ADJ
ejif-4441	40	4	britain	britain	PROPN
ejif-4441	40	5	come	come	VERB
ejif-4441	40	6	the	the	DET
ejif-4441	40	7	first	first	ADJ
ejif-4441	40	8	case	case	NOUN
ejif-4441	40	9	-	-	PUNCT
ejif-4441	40	10	study	study	NOUN
ejif-4441	40	11	about	about	ADP
ejif-4441	40	12	the	the	DET
ejif-4441	40	13	meaning	meaning	NOUN
ejif-4441	40	14	of	of	ADP
ejif-4441	40	15	trying	try	VERB
ejif-4441	40	16	to	to	PART
ejif-4441	40	17	integrate	integrate	VERB
ejif-4441	40	18	,	,	PUNCT
ejif-4441	40	19	from	from	ADP
ejif-4441	40	20	the	the	DET
ejif-4441	40	21	tax	tax	NOUN
ejif-4441	40	22	point	point	NOUN
ejif-4441	40	23	of	of	ADP
ejif-4441	40	24	view	view	NOUN
ejif-4441	40	25	,	,	PUNCT
ejif-4441	40	26	schemes	scheme	NOUN
ejif-4441	40	27	which	which	PRON
ejif-4441	40	28	have	have	VERB
ejif-4441	40	29	nothing	nothing	PRON
ejif-4441	40	30	of	of	ADP
ejif-4441	40	31	homogeneous	homogeneous	ADJ
ejif-4441	40	32	,	,	PUNCT
ejif-4441	40	33	indeed	indeed	ADV
ejif-4441	40	34	[	[	X
ejif-4441	40	35	9	9	X
ejif-4441	40	36	]	]	X
ejif-4441	40	37	ejif	ejif	PROPN
ejif-4441	40	38	–	–	PUNCT
ejif-4441	40	39	european	european	PROPN
ejif-4441	40	40	journal	journal	PROPN
ejif-4441	40	41	of	of	ADP
ejif-4441	40	42	islamic	islamic	PROPN
ejif-4441	40	43	finance	finance	PROPN
ejif-4441	40	44	no	no	DET
ejif-4441	40	45	17	17	NUM
ejif-4441	40	46	,	,	PUNCT
ejif-4441	40	47	april	april	PROPN
ejif-4441	40	48	(	(	PUNCT
ejif-4441	40	49	2021	2021	NUM
ejif-4441	40	50	)	)	PUNCT
ejif-4441	41	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-4441	41	2	issn	issn	VERB
ejif-4441	41	3	2421	2421	NUM
ejif-4441	41	4	-	-	SYM
ejif-4441	41	5	2172	2172	NUM
ejif-4441	41	6	doi	doi	NOUN
ejif-4441	41	7	:	:	PUNCT
ejif-4441	41	8	10.13135/2421	10.13135/2421	NUM
ejif-4441	41	9	-	-	SYM
ejif-4441	41	10	2172/4441	2172/4441	NUM
ejif-4441	41	11	3	3	NUM
ejif-4441	41	12	of	of	ADP
ejif-4441	41	13	the	the	DET
ejif-4441	41	14	strong	strong	ADJ
ejif-4441	41	15	historical	historical	ADJ
ejif-4441	41	16	connections	connection	NOUN
ejif-4441	41	17	with	with	ADP
ejif-4441	41	18	many	many	ADJ
ejif-4441	41	19	middle	middle	ADJ
ejif-4441	41	20	-	-	PUNCT
ejif-4441	41	21	eastern	eastern	ADJ
ejif-4441	41	22	countries	country	NOUN
ejif-4441	41	23	)	)	PUNCT
ejif-4441	41	24	,	,	PUNCT
ejif-4441	41	25	to	to	ADP
ejif-4441	41	26	the	the	DET
ejif-4441	41	27	remarkable	remarkable	ADJ
ejif-4441	41	28	expertise	expertise	NOUN
ejif-4441	41	29	of	of	ADP
ejif-4441	41	30	the	the	DET
ejif-4441	41	31	financial	financial	ADJ
ejif-4441	41	32	professionals	professional	NOUN
ejif-4441	41	33	and	and	CCONJ
ejif-4441	41	34	to	to	ADP
ejif-4441	41	35	the	the	DET
ejif-4441	41	36	high	high	ADJ
ejif-4441	41	37	level	level	NOUN
ejif-4441	41	38	of	of	ADP
ejif-4441	41	39	globalization	globalization	NOUN
ejif-4441	41	40	of	of	ADP
ejif-4441	41	41	the	the	DET
ejif-4441	41	42	english	english	ADJ
ejif-4441	41	43	market	market	NOUN
ejif-4441	41	44	.	.	PUNCT
ejif-4441	42	1	the	the	DET
ejif-4441	42	2	english	english	ADJ
ejif-4441	42	3	lawmakers	lawmaker	NOUN
ejif-4441	42	4	have	have	AUX
ejif-4441	42	5	regulated	regulate	VERB
ejif-4441	42	6	islamic	islamic	ADJ
ejif-4441	42	7	finance	finance	NOUN
ejif-4441	42	8	for	for	ADP
ejif-4441	42	9	tax	tax	NOUN
ejif-4441	42	10	purposes	purpose	NOUN
ejif-4441	42	11	,	,	PUNCT
ejif-4441	42	12	classifying	classify	VERB
ejif-4441	42	13	it	it	PRON
ejif-4441	42	14	among	among	ADP
ejif-4441	42	15	the	the	DET
ejif-4441	42	16	so	so	ADV
ejif-4441	42	17	-	-	PUNCT
ejif-4441	42	18	called	call	VERB
ejif-4441	42	19	“	"	PUNCT
ejif-4441	42	20	alternative	alternative	ADJ
ejif-4441	42	21	finance	finance	NOUN
ejif-4441	42	22	arrangements	arrangement	NOUN
ejif-4441	42	23	”	"	PUNCT
ejif-4441	42	24	transactions	transaction	NOUN
ejif-4441	42	25	,	,	PUNCT
ejif-4441	42	26	including	include	VERB
ejif-4441	42	27	in	in	ADP
ejif-4441	42	28	this	this	DET
ejif-4441	42	29	category	category	NOUN
ejif-4441	42	30	a	a	DET
ejif-4441	42	31	range	range	NOUN
ejif-4441	42	32	of	of	ADP
ejif-4441	42	33	islamic	islamic	ADJ
ejif-4441	42	34	instruments	instrument	NOUN
ejif-4441	42	35	and	and	CCONJ
ejif-4441	42	36	,	,	PUNCT
ejif-4441	42	37	in	in	ADP
ejif-4441	42	38	particular	particular	ADJ
ejif-4441	42	39	:	:	PUNCT
ejif-4441	42	40	transactions	transaction	NOUN
ejif-4441	42	41	for	for	ADP
ejif-4441	42	42	the	the	DET
ejif-4441	42	43	purchase	purchase	NOUN
ejif-4441	42	44	and	and	CCONJ
ejif-4441	42	45	resale	resale	NOUN
ejif-4441	42	46	of	of	ADP
ejif-4441	42	47	goods	good	NOUN
ejif-4441	42	48	and	and	CCONJ
ejif-4441	42	49	properties	property	NOUN
ejif-4441	42	50	(	(	PUNCT
ejif-4441	42	51	murabaha	murabaha	NOUN
ejif-4441	42	52	)	)	PUNCT
ejif-4441	42	53	,	,	PUNCT
ejif-4441	42	54	partnership	partnership	NOUN
ejif-4441	42	55	agreements	agreement	NOUN
ejif-4441	42	56	(	(	PUNCT
ejif-4441	42	57	mudaraba	mudaraba	PROPN
ejif-4441	42	58	)	)	PUNCT
ejif-4441	42	59	,	,	PUNCT
ejif-4441	42	60	diminishing	diminish	VERB
ejif-4441	42	61	shared	share	VERB
ejif-4441	42	62	ownership	ownership	NOUN
ejif-4441	42	63	(	(	PUNCT
ejif-4441	42	64	musharaka	musharaka	NOUN
ejif-4441	42	65	)	)	PUNCT
ejif-4441	42	66	,	,	PUNCT
ejif-4441	42	67	profit	profit	NOUN
ejif-4441	42	68	-	-	PUNCT
ejif-4441	42	69	sharing	share	VERB
ejif-4441	42	70	agreements	agreement	NOUN
ejif-4441	42	71	(	(	PUNCT
ejif-4441	42	72	wakala	wakala	PROPN
ejif-4441	42	73	)	)	PUNCT
ejif-4441	42	74	the	the	DET
ejif-4441	42	75	issue	issue	NOUN
ejif-4441	42	76	of	of	ADP
ejif-4441	42	77	securities	security	NOUN
ejif-4441	42	78	(	(	PUNCT
ejif-4441	42	79	sukuk	sukuk	NOUN
ejif-4441	42	80	)	)	PUNCT
ejif-4441	42	81	6	6	NUM
ejif-4441	42	82	.	.	PUNCT
ejif-4441	43	1	uk	uk	PROPN
ejif-4441	43	2	tax	tax	NOUN
ejif-4441	43	3	law	law	NOUN
ejif-4441	43	4	has	have	AUX
ejif-4441	43	5	evolved	evolve	VERB
ejif-4441	43	6	over	over	ADP
ejif-4441	43	7	time	time	NOUN
ejif-4441	43	8	with	with	ADP
ejif-4441	43	9	several	several	ADJ
ejif-4441	43	10	developments	development	NOUN
ejif-4441	43	11	as	as	SCONJ
ejif-4441	43	12	shown	show	VERB
ejif-4441	43	13	in	in	ADP
ejif-4441	43	14	figure	figure	NOUN
ejif-4441	43	15	1	1	NUM
ejif-4441	43	16	below	below	ADV
ejif-4441	43	17	:	:	PUNCT
ejif-4441	43	18	figure	figure	VERB
ejif-4441	43	19	1	1	NUM
ejif-4441	43	20	:	:	PUNCT
ejif-4441	43	21	regulatory	regulatory	ADJ
ejif-4441	43	22	development	development	NOUN
ejif-4441	43	23	of	of	ADP
ejif-4441	43	24	islamic	islamic	ADJ
ejif-4441	43	25	finance	finance	NOUN
ejif-4441	43	26	in	in	ADP
ejif-4441	43	27	the	the	DET
ejif-4441	43	28	uk	uk	PROPN
ejif-4441	44	1	[	[	X
ejif-4441	44	2	11	11	NUM
ejif-4441	44	3	]	]	PUNCT
ejif-4441	44	4	the	the	DET
ejif-4441	44	5	choice	choice	NOUN
ejif-4441	44	6	to	to	PART
ejif-4441	44	7	make	make	VERB
ejif-4441	44	8	the	the	DET
ejif-4441	44	9	substance	substance	NOUN
ejif-4441	44	10	prevail	prevail	VERB
ejif-4441	44	11	over	over	ADP
ejif-4441	44	12	the	the	DET
ejif-4441	44	13	form	form	NOUN
ejif-4441	44	14	has	have	AUX
ejif-4441	44	15	led	lead	VERB
ejif-4441	44	16	to	to	ADP
ejif-4441	44	17	the	the	DET
ejif-4441	44	18	revenues	revenue	NOUN
ejif-4441	44	19	from	from	ADP
ejif-4441	44	20	islamic	islamic	ADJ
ejif-4441	44	21	financial	financial	ADJ
ejif-4441	44	22	transactions	transaction	NOUN
ejif-4441	44	23	being	be	AUX
ejif-4441	44	24	processed	process	VERB
ejif-4441	44	25	,	,	PUNCT
ejif-4441	44	26	in	in	ADP
ejif-4441	44	27	tax	tax	NOUN
ejif-4441	44	28	terms	term	NOUN
ejif-4441	44	29	,	,	PUNCT
ejif-4441	44	30	in	in	ADP
ejif-4441	44	31	the	the	DET
ejif-4441	44	32	same	same	ADJ
ejif-4441	44	33	way	way	NOUN
ejif-4441	44	34	as	as	ADP
ejif-4441	44	35	interest	interest	NOUN
ejif-4441	44	36	paid	pay	VERB
ejif-4441	44	37	on	on	ADP
ejif-4441	44	38	money	money	NOUN
ejif-4441	44	39	loans	loan	NOUN
ejif-4441	44	40	.	.	PUNCT
ejif-4441	45	1	in	in	ADP
ejif-4441	45	2	short	short	ADJ
ejif-4441	45	3	,	,	PUNCT
ejif-4441	45	4	treating	treat	VERB
ejif-4441	45	5	the	the	DET
ejif-4441	45	6	“	"	PUNCT
ejif-4441	45	7	alternative	alternative	ADJ
ejif-4441	45	8	financing	financing	NOUN
ejif-4441	45	9	arrangements	arrangement	NOUN
ejif-4441	45	10	”	"	PUNCT
ejif-4441	45	11	as	as	SCONJ
ejif-4441	45	12	financing	financing	NOUN
ejif-4441	45	13	transactions	transaction	NOUN
ejif-4441	45	14	makes	make	VERB
ejif-4441	45	15	it	it	PRON
ejif-4441	45	16	possible	possible	ADJ
ejif-4441	45	17	to	to	PART
ejif-4441	45	18	treat	treat	VERB
ejif-4441	45	19	the	the	DET
ejif-4441	45	20	proceeds	proceed	NOUN
ejif-4441	45	21	generated	generate	VERB
ejif-4441	45	22	,	,	PUNCT
ejif-4441	45	23	for	for	ADP
ejif-4441	45	24	example	example	NOUN
ejif-4441	45	25	,	,	PUNCT
ejif-4441	45	26	by	by	ADP
ejif-4441	45	27	murahaba	murahaba	NOUN
ejif-4441	45	28	operations	operation	NOUN
ejif-4441	45	29	as	as	ADP
ejif-4441	45	30	interest	interest	NOUN
ejif-4441	45	31	,	,	PUNCT
ejif-4441	45	32	as	as	ADP
ejif-4441	45	33	results	result	NOUN
ejif-4441	45	34	arising	arise	VERB
ejif-4441	45	35	from	from	ADP
ejif-4441	45	36	the	the	DET
ejif-4441	45	37	provision	provision	NOUN
ejif-4441	45	38	of	of	ADP
ejif-4441	45	39	capital	capital	NOUN
ejif-4441	45	40	rather	rather	ADV
ejif-4441	45	41	than	than	ADP
ejif-4441	45	42	as	as	ADP
ejif-4441	45	43	capital	capital	NOUN
ejif-4441	45	44	gains	gain	NOUN
ejif-4441	45	45	.	.	PUNCT
ejif-4441	46	1	in	in	ADP
ejif-4441	46	2	the	the	DET
ejif-4441	46	3	same	same	ADJ
ejif-4441	46	4	way	way	NOUN
ejif-4441	46	5	,	,	PUNCT
ejif-4441	46	6	the	the	DET
ejif-4441	46	7	proceeds	proceed	NOUN
ejif-4441	46	8	of	of	ADP
ejif-4441	46	9	a	a	DET
ejif-4441	46	10	mudaraba	mudaraba	NOUN
ejif-4441	46	11	transaction	transaction	NOUN
ejif-4441	46	12	,	,	PUNCT
ejif-4441	46	13	which	which	PRON
ejif-4441	46	14	,	,	PUNCT
ejif-4441	46	15	although	although	SCONJ
ejif-4441	46	16	derived	derive	VERB
ejif-4441	46	17	from	from	ADP
ejif-4441	46	18	a	a	DET
ejif-4441	46	19	partnership	partnership	NOUN
ejif-4441	46	20	agreement	agreement	NOUN
ejif-4441	46	21	,	,	PUNCT
ejif-4441	46	22	are	be	AUX
ejif-4441	46	23	not	not	PART
ejif-4441	46	24	treated	treat	VERB
ejif-4441	46	25	as	as	ADP
ejif-4441	46	26	dividends	dividend	NOUN
ejif-4441	46	27	or	or	CCONJ
ejif-4441	46	28	equity	equity	NOUN
ejif-4441	46	29	profits	profit	NOUN
ejif-4441	46	30	,	,	PUNCT
ejif-4441	46	31	but	but	CCONJ
ejif-4441	46	32	rather	rather	ADV
ejif-4441	46	33	as	as	SCONJ
ejif-4441	46	34	income	income	NOUN
ejif-4441	46	35	assimilated	assimilate	VERB
ejif-4441	46	36	to	to	ADP
ejif-4441	46	37	interest	interest	NOUN
ejif-4441	46	38	.	.	PUNCT
ejif-4441	47	1	whereas	whereas	SCONJ
ejif-4441	47	2	sukuk	sukuk	NOUN
ejif-4441	47	3	for	for	ADP
ejif-4441	47	4	tax	tax	NOUN
ejif-4441	47	5	purposes	purpose	NOUN
ejif-4441	47	6	is	be	AUX
ejif-4441	47	7	regarded	regard	VERB
ejif-4441	47	8	as	as	ADP
ejif-4441	47	9	security	security	NOUN
ejif-4441	47	10	when	when	SCONJ
ejif-4441	47	11	specific	specific	ADJ
ejif-4441	47	12	legal	legal	ADJ
ejif-4441	47	13	conditions	condition	NOUN
ejif-4441	47	14	are	be	AUX
ejif-4441	47	15	met	meet	VERB
ejif-4441	47	16	7	7	NUM
ejif-4441	47	17	.	.	PUNCT
ejif-4441	48	1	6	6	NUM
ejif-4441	48	2	ireland	ireland	NOUN
ejif-4441	48	3	is	be	AUX
ejif-4441	48	4	the	the	DET
ejif-4441	48	5	country	country	NOUN
ejif-4441	48	6	whose	whose	DET
ejif-4441	48	7	approach	approach	NOUN
ejif-4441	48	8	has	have	AUX
ejif-4441	48	9	been	be	AUX
ejif-4441	48	10	the	the	DET
ejif-4441	48	11	same	same	ADJ
ejif-4441	48	12	as	as	ADP
ejif-4441	48	13	the	the	DET
ejif-4441	48	14	united	united	ADJ
ejif-4441	48	15	kingdom	kingdom	PROPN
ejif-4441	48	16	,	,	PUNCT
ejif-4441	48	17	i.e.	i.e.	X
ejif-4441	48	18	through	through	ADP
ejif-4441	48	19	the	the	DET
ejif-4441	48	20	implementation	implementation	NOUN
ejif-4441	48	21	of	of	ADP
ejif-4441	48	22	specific	specific	ADJ
ejif-4441	48	23	rules	rule	NOUN
ejif-4441	48	24	in	in	ADP
ejif-4441	48	25	its	its	PRON
ejif-4441	48	26	legal	legal	ADJ
ejif-4441	48	27	system	system	NOUN
ejif-4441	48	28	,	,	PUNCT
ejif-4441	48	29	and	and	CCONJ
ejif-4441	48	30	in	in	ADP
ejif-4441	48	31	fact	fact	NOUN
ejif-4441	48	32	islamic	islamic	ADJ
ejif-4441	48	33	financing	financing	NOUN
ejif-4441	48	34	transactions	transaction	NOUN
ejif-4441	48	35	are	be	AUX
ejif-4441	48	36	treated	treat	VERB
ejif-4441	48	37	in	in	ADP
ejif-4441	48	38	the	the	DET
ejif-4441	48	39	same	same	ADJ
ejif-4441	48	40	favorable	favorable	ADJ
ejif-4441	48	41	way	way	NOUN
ejif-4441	48	42	as	as	ADP
ejif-4441	48	43	conventional	conventional	ADJ
ejif-4441	48	44	financing	financing	NOUN
ejif-4441	48	45	transactions	transaction	NOUN
ejif-4441	48	46	.	.	PUNCT
ejif-4441	49	1	[	[	X
ejif-4441	49	2	10	10	NUM
ejif-4441	49	3	]	]	SYM
ejif-4441	49	4	7	7	NUM
ejif-4441	49	5	in	in	ADP
ejif-4441	49	6	particular	particular	ADJ
ejif-4441	49	7	the	the	DET
ejif-4441	49	8	following	follow	VERB
ejif-4441	49	9	(	(	PUNCT
ejif-4441	49	10	“	"	PUNCT
ejif-4441	49	11	investment	investment	NOUN
ejif-4441	49	12	bond	bond	NOUN
ejif-4441	49	13	arrangements	arrangement	NOUN
ejif-4441	49	14	”	"	PUNCT
ejif-4441	49	15	):	):	PUNCT
ejif-4441	49	16	“	"	PUNCT
ejif-4441	49	17	(	(	PUNCT
ejif-4441	49	18	a	a	X
ejif-4441	49	19	)	)	PUNCT
ejif-4441	49	20	they	they	PRON
ejif-4441	49	21	provide	provide	VERB
ejif-4441	49	22	for	for	ADP
ejif-4441	49	23	one	one	NUM
ejif-4441	49	24	person	person	NOUN
ejif-4441	49	25	(	(	PUNCT
ejif-4441	49	26	“	"	PUNCT
ejif-4441	49	27	the	the	DET
ejif-4441	49	28	bond	bond	NOUN
ejif-4441	49	29	-	-	PUNCT
ejif-4441	49	30	holder	holder	NOUN
ejif-4441	49	31	”	"	PUNCT
ejif-4441	49	32	)	)	PUNCT
ejif-4441	49	33	to	to	PART
ejif-4441	49	34	pay	pay	VERB
ejif-4441	49	35	a	a	DET
ejif-4441	49	36	sum	sum	NOUN
ejif-4441	49	37	of	of	ADP
ejif-4441	49	38	money	money	NOUN
ejif-4441	49	39	(	(	PUNCT
ejif-4441	49	40	“	"	PUNCT
ejif-4441	49	41	the	the	DET
ejif-4441	49	42	capital	capital	NOUN
ejif-4441	49	43	”	"	PUNCT
ejif-4441	49	44	)	)	PUNCT
ejif-4441	49	45	to	to	ADP
ejif-4441	49	46	another	another	PRON
ejif-4441	49	47	(	(	PUNCT
ejif-4441	49	48	“	"	PUNCT
ejif-4441	49	49	the	the	DET
ejif-4441	49	50	bond	bond	NOUN
ejif-4441	49	51	-	-	PUNCT
ejif-4441	49	52	issuer	issuer	NOUN
ejif-4441	49	53	”	"	PUNCT
ejif-4441	49	54	)	)	PUNCT
ejif-4441	49	55	,	,	PUNCT
ejif-4441	49	56	thus	thus	ADV
ejif-4441	49	57	,	,	PUNCT
ejif-4441	49	58	direct	direct	ADJ
ejif-4441	49	59	tax	tax	NOUN
ejif-4441	49	60	legislation	legislation	NOUN
ejif-4441	49	61	does	do	AUX
ejif-4441	49	62	not	not	PART
ejif-4441	49	63	modify	modify	VERB
ejif-4441	49	64	the	the	DET
ejif-4441	49	65	nature	nature	NOUN
ejif-4441	49	66	of	of	ADP
ejif-4441	49	67	the	the	DET
ejif-4441	49	68	financial	financial	ADJ
ejif-4441	49	69	arrangements	arrangement	NOUN
ejif-4441	49	70	,	,	PUNCT
ejif-4441	49	71	nor	nor	CCONJ
ejif-4441	49	72	does	do	AUX
ejif-4441	49	73	it	it	PRON
ejif-4441	49	74	in	in	ADP
ejif-4441	49	75	any	any	DET
ejif-4441	49	76	way	way	NOUN
ejif-4441	49	77	attribute	attribute	NOUN
ejif-4441	49	78	the	the	DET
ejif-4441	49	79	interest	interest	NOUN
ejif-4441	49	80	or	or	CCONJ
ejif-4441	49	81	consider	consider	VERB
ejif-4441	49	82	it	it	PRON
ejif-4441	49	83	to	to	PART
ejif-4441	49	84	arise	arise	VERB
ejif-4441	49	85	where	where	SCONJ
ejif-4441	49	86	it	it	PRON
ejif-4441	49	87	does	do	AUX
ejif-4441	49	88	not	not	PART
ejif-4441	49	89	exist	exist	VERB
ejif-4441	49	90	.	.	PUNCT
ejif-4441	50	1	in	in	ADP
ejif-4441	50	2	other	other	ADJ
ejif-4441	50	3	words	word	NOUN
ejif-4441	50	4	,	,	PUNCT
ejif-4441	50	5	the	the	DET
ejif-4441	50	6	lawmakers	lawmaker	NOUN
ejif-4441	50	7	can	can	AUX
ejif-4441	50	8	be	be	AUX
ejif-4441	50	9	considered	consider	VERB
ejif-4441	50	10	to	to	PART
ejif-4441	50	11	have	have	AUX
ejif-4441	50	12	introduced	introduce	VERB
ejif-4441	50	13	a	a	DET
ejif-4441	50	14	specific	specific	ADJ
ejif-4441	50	15	code	code	NOUN
ejif-4441	50	16	for	for	ADP
ejif-4441	50	17	the	the	DET
ejif-4441	50	18	tax	tax	NOUN
ejif-4441	50	19	treatment	treatment	NOUN
ejif-4441	50	20	of	of	ADP
ejif-4441	50	21	transactions	transaction	NOUN
ejif-4441	50	22	falling	fall	VERB
ejif-4441	50	23	within	within	ADP
ejif-4441	50	24	its	its	PRON
ejif-4441	50	25	definitions	definition	NOUN
ejif-4441	50	26	.	.	PUNCT
ejif-4441	51	1	table	table	NOUN
ejif-4441	51	2	i	i	PRON
ejif-4441	51	3	below	below	ADP
ejif-4441	51	4	sets	set	VERB
ejif-4441	51	5	out	out	ADP
ejif-4441	51	6	the	the	DET
ejif-4441	51	7	concepts	concept	NOUN
ejif-4441	51	8	created	create	VERB
ejif-4441	51	9	by	by	ADP
ejif-4441	51	10	tax	tax	NOUN
ejif-4441	51	11	law	law	NOUN
ejif-4441	51	12	and	and	CCONJ
ejif-4441	51	13	islamic	islamic	ADJ
ejif-4441	51	14	finance	finance	NOUN
ejif-4441	51	15	comparable	comparable	ADJ
ejif-4441	51	16	:	:	PUNCT
ejif-4441	51	17	table	table	NOUN
ejif-4441	51	18	i.	i.	NOUN
ejif-4441	51	19	similarities	similarity	NOUN
ejif-4441	51	20	between	between	ADP
ejif-4441	51	21	the	the	DET
ejif-4441	51	22	english	english	ADJ
ejif-4441	51	23	tax	tax	NOUN
ejif-4441	51	24	law	law	NOUN
ejif-4441	51	25	and	and	CCONJ
ejif-4441	51	26	the	the	DET
ejif-4441	51	27	various	various	ADJ
ejif-4441	51	28	islamic	islamic	ADJ
ejif-4441	51	29	financial	financial	ADJ
ejif-4441	51	30	instruments	instrument	NOUN
ejif-4441	51	31	[	[	X
ejif-4441	51	32	13	13	NUM
ejif-4441	51	33	]	]	SYM
ejif-4441	51	34	tax	tax	NOUN
ejif-4441	51	35	law	law	NOUN
ejif-4441	51	36	islamic	islamic	ADJ
ejif-4441	51	37	finance	finance	NOUN
ejif-4441	51	38	purchase	purchase	NOUN
ejif-4441	51	39	and	and	CCONJ
ejif-4441	51	40	resale	resale	NOUN
ejif-4441	51	41	murabaha	murabaha	NOUN
ejif-4441	51	42	deposit	deposit	NOUN
ejif-4441	51	43	mudaraba	mudaraba	PROPN
ejif-4441	51	44	profit	profit	NOUN
ejif-4441	51	45	share	share	NOUN
ejif-4441	51	46	agency	agency	PROPN
ejif-4441	51	47	wakala	wakala	NOUN
ejif-4441	51	48	diminishing	diminish	VERB
ejif-4441	51	49	shared	share	VERB
ejif-4441	51	50	ownership	ownership	NOUN
ejif-4441	51	51	diminishing	diminishing	NOUN
ejif-4441	51	52	musharaka	musharaka	PROPN
ejif-4441	51	53	alternative	alternative	ADJ
ejif-4441	51	54	finance	finance	NOUN
ejif-4441	51	55	investment	investment	NOUN
ejif-4441	51	56	bond	bond	NOUN
ejif-4441	51	57	sukuk	sukuk	NOUN
ejif-4441	51	58	furthermore	furthermore	ADV
ejif-4441	51	59	,	,	PUNCT
ejif-4441	51	60	it	it	PRON
ejif-4441	51	61	should	should	AUX
ejif-4441	51	62	be	be	AUX
ejif-4441	51	63	noted	note	VERB
ejif-4441	51	64	that	that	SCONJ
ejif-4441	51	65	through	through	ADP
ejif-4441	51	66	this	this	DET
ejif-4441	51	67	assimilation	assimilation	NOUN
ejif-4441	51	68	between	between	ADP
ejif-4441	51	69	islamic	islamic	ADJ
ejif-4441	51	70	and	and	CCONJ
ejif-4441	51	71	traditional	traditional	ADJ
ejif-4441	51	72	instruments	instrument	NOUN
ejif-4441	51	73	,	,	PUNCT
ejif-4441	51	74	the	the	DET
ejif-4441	51	75	avoidance	avoidance	NOUN
ejif-4441	51	76	of	of	ADP
ejif-4441	51	77	double	double	ADJ
ejif-4441	51	78	taxation	taxation	NOUN
ejif-4441	51	79	on	on	ADP
ejif-4441	51	80	transfer	transfer	NOUN
ejif-4441	51	81	taxes	taxis	NOUN
ejif-4441	51	82	has	have	AUX
ejif-4441	51	83	been	be	AUX
ejif-4441	51	84	achieved	achieve	VERB
ejif-4441	51	85	.	.	PUNCT
ejif-4441	52	1	in	in	ADP
ejif-4441	52	2	particular	particular	ADJ
ejif-4441	52	3	,	,	PUNCT
ejif-4441	52	4	the	the	DET
ejif-4441	52	5	transfer	transfer	NOUN
ejif-4441	52	6	of	of	ADP
ejif-4441	52	7	ownership	ownership	NOUN
ejif-4441	52	8	and	and	CCONJ
ejif-4441	52	9	the	the	DET
ejif-4441	52	10	leasing	leasing	NOUN
ejif-4441	52	11	of	of	ADP
ejif-4441	52	12	real	real	ADJ
ejif-4441	52	13	estate	estate	NOUN
ejif-4441	52	14	are	be	AUX
ejif-4441	52	15	subject	subject	ADJ
ejif-4441	52	16	to	to	ADP
ejif-4441	52	17	the	the	DET
ejif-4441	52	18	so	so	ADV
ejif-4441	52	19	-	-	PUNCT
ejif-4441	52	20	called	call	VERB
ejif-4441	52	21	“	"	PUNCT
ejif-4441	52	22	stamp	stamp	NOUN
ejif-4441	52	23	duty	duty	NOUN
ejif-4441	52	24	land	land	NOUN
ejif-4441	52	25	tax	tax	NOUN
ejif-4441	52	26	”	"	PUNCT
ejif-4441	52	27	[	[	X
ejif-4441	52	28	“	"	PUNCT
ejif-4441	52	29	sdlt	sdlt	PROPN
ejif-4441	52	30	”	"	PUNCT
ejif-4441	52	31	]	]	PUNCT
ejif-4441	52	32	,	,	PUNCT
ejif-4441	52	33	therefore	therefore	ADV
ejif-4441	52	34	,	,	PUNCT
ejif-4441	52	35	in	in	ADP
ejif-4441	52	36	the	the	DET
ejif-4441	52	37	case	case	NOUN
ejif-4441	52	38	of	of	ADP
ejif-4441	52	39	islamic	islamic	ADJ
ejif-4441	52	40	finance	finance	NOUN
ejif-4441	52	41	(	(	PUNCT
ejif-4441	52	42	b	b	X
ejif-4441	52	43	)	)	PUNCT
ejif-4441	52	44	they	they	PRON
ejif-4441	52	45	identify	identify	VERB
ejif-4441	52	46	assets	asset	NOUN
ejif-4441	52	47	,	,	PUNCT
ejif-4441	52	48	or	or	CCONJ
ejif-4441	52	49	a	a	DET
ejif-4441	52	50	class	class	NOUN
ejif-4441	52	51	of	of	ADP
ejif-4441	52	52	assets	asset	NOUN
ejif-4441	52	53	,	,	PUNCT
ejif-4441	52	54	which	which	PRON
ejif-4441	52	55	the	the	DET
ejif-4441	52	56	bondissuer	bondissuer	NOUN
ejif-4441	52	57	will	will	AUX
ejif-4441	52	58	acquire	acquire	VERB
ejif-4441	52	59	for	for	ADP
ejif-4441	52	60	the	the	DET
ejif-4441	52	61	purpose	purpose	NOUN
ejif-4441	52	62	of	of	ADP
ejif-4441	52	63	generating	generate	VERB
ejif-4441	52	64	income	income	NOUN
ejif-4441	52	65	or	or	CCONJ
ejif-4441	52	66	gains	gain	NOUN
ejif-4441	52	67	directly	directly	ADV
ejif-4441	52	68	or	or	CCONJ
ejif-4441	52	69	indirectly	indirectly	ADV
ejif-4441	52	70	(	(	PUNCT
ejif-4441	52	71	“	"	PUNCT
ejif-4441	52	72	the	the	DET
ejif-4441	52	73	bond	bond	NOUN
ejif-4441	52	74	assets	asset	NOUN
ejif-4441	52	75	”	"	PUNCT
ejif-4441	52	76	)	)	PUNCT
ejif-4441	52	77	,	,	PUNCT
ejif-4441	52	78	(	(	PUNCT
ejif-4441	52	79	c	c	X
ejif-4441	52	80	)	)	PUNCT
ejif-4441	52	81	they	they	PRON
ejif-4441	52	82	specify	specify	VERB
ejif-4441	52	83	a	a	DET
ejif-4441	52	84	period	period	NOUN
ejif-4441	52	85	at	at	ADP
ejif-4441	52	86	the	the	DET
ejif-4441	52	87	end	end	NOUN
ejif-4441	52	88	of	of	ADP
ejif-4441	52	89	which	which	PRON
ejif-4441	52	90	they	they	PRON
ejif-4441	52	91	cease	cease	VERB
ejif-4441	52	92	to	to	PART
ejif-4441	52	93	have	have	VERB
ejif-4441	52	94	effect	effect	NOUN
ejif-4441	52	95	(	(	PUNCT
ejif-4441	52	96	“	"	PUNCT
ejif-4441	52	97	the	the	DET
ejif-4441	52	98	bond	bond	NOUN
ejif-4441	52	99	term	term	NOUN
ejif-4441	52	100	”	"	PUNCT
ejif-4441	52	101	)	)	PUNCT
ejif-4441	52	102	,	,	PUNCT
ejif-4441	52	103	(	(	PUNCT
ejif-4441	52	104	d	d	X
ejif-4441	52	105	)	)	PUNCT
ejif-4441	52	106	the	the	DET
ejif-4441	52	107	bond	bond	NOUN
ejif-4441	52	108	-	-	PUNCT
ejif-4441	52	109	issuer	issuer	NOUN
ejif-4441	52	110	undertakes	undertake	VERB
ejif-4441	52	111	under	under	ADP
ejif-4441	52	112	the	the	DET
ejif-4441	52	113	arrangements	arrangement	NOUN
ejif-4441	52	114	(	(	PUNCT
ejif-4441	52	115	i	i	NOUN
ejif-4441	52	116	)	)	PUNCT
ejif-4441	52	117	to	to	PART
ejif-4441	52	118	dispose	dispose	VERB
ejif-4441	52	119	at	at	ADP
ejif-4441	52	120	the	the	DET
ejif-4441	52	121	end	end	NOUN
ejif-4441	52	122	of	of	ADP
ejif-4441	52	123	the	the	DET
ejif-4441	52	124	bond	bond	NOUN
ejif-4441	52	125	term	term	NOUN
ejif-4441	52	126	of	of	ADP
ejif-4441	52	127	any	any	DET
ejif-4441	52	128	bond	bond	NOUN
ejif-4441	52	129	assets	asset	NOUN
ejif-4441	52	130	which	which	PRON
ejif-4441	52	131	are	be	AUX
ejif-4441	52	132	still	still	ADV
ejif-4441	52	133	in	in	ADP
ejif-4441	52	134	the	the	DET
ejif-4441	52	135	bond	bond	NOUN
ejif-4441	52	136	-	-	PUNCT
ejif-4441	52	137	issuer	issuer	NOUN
ejif-4441	52	138	’s	’s	PART
ejif-4441	52	139	possession	possession	NOUN
ejif-4441	52	140	,	,	PUNCT
ejif-4441	52	141	(	(	PUNCT
ejif-4441	52	142	ii	ii	NOUN
ejif-4441	52	143	)	)	PUNCT
ejif-4441	52	144	to	to	PART
ejif-4441	52	145	make	make	VERB
ejif-4441	52	146	a	a	DET
ejif-4441	52	147	repayment	repayment	NOUN
ejif-4441	52	148	of	of	ADP
ejif-4441	52	149	the	the	DET
ejif-4441	52	150	capital	capital	NOUN
ejif-4441	52	151	(	(	PUNCT
ejif-4441	52	152	“	"	PUNCT
ejif-4441	52	153	the	the	DET
ejif-4441	52	154	redemption	redemption	NOUN
ejif-4441	52	155	payment	payment	NOUN
ejif-4441	52	156	”	"	PUNCT
ejif-4441	52	157	)	)	PUNCT
ejif-4441	52	158	to	to	ADP
ejif-4441	52	159	the	the	DET
ejif-4441	52	160	bond	bond	NOUN
ejif-4441	52	161	-	-	PUNCT
ejif-4441	52	162	holder	holder	NOUN
ejif-4441	52	163	during	during	ADP
ejif-4441	52	164	or	or	CCONJ
ejif-4441	52	165	at	at	ADP
ejif-4441	52	166	the	the	DET
ejif-4441	52	167	end	end	NOUN
ejif-4441	52	168	of	of	ADP
ejif-4441	52	169	the	the	DET
ejif-4441	52	170	bond	bond	NOUN
ejif-4441	52	171	-	-	PUNCT
ejif-4441	52	172	term	term	NOUN
ejif-4441	52	173	(	(	PUNCT
ejif-4441	52	174	whether	whether	SCONJ
ejif-4441	52	175	or	or	CCONJ
ejif-4441	52	176	not	not	PART
ejif-4441	52	177	in	in	ADP
ejif-4441	52	178	instalments	instalment	NOUN
ejif-4441	52	179	)	)	PUNCT
ejif-4441	52	180	,	,	PUNCT
ejif-4441	52	181	and	and	CCONJ
ejif-4441	52	182	(	(	PUNCT
ejif-4441	52	183	iii	iii	NOUN
ejif-4441	52	184	)	)	PUNCT
ejif-4441	52	185	to	to	PART
ejif-4441	52	186	pay	pay	VERB
ejif-4441	52	187	to	to	ADP
ejif-4441	52	188	the	the	DET
ejif-4441	52	189	bond	bond	NOUN
ejif-4441	52	190	-	-	PUNCT
ejif-4441	52	191	holder	holder	NOUN
ejif-4441	52	192	other	other	ADJ
ejif-4441	52	193	payments	payment	NOUN
ejif-4441	52	194	on	on	ADP
ejif-4441	52	195	one	one	NUM
ejif-4441	52	196	or	or	CCONJ
ejif-4441	52	197	more	more	ADJ
ejif-4441	52	198	occasions	occasion	NOUN
ejif-4441	52	199	during	during	ADP
ejif-4441	52	200	or	or	CCONJ
ejif-4441	52	201	at	at	ADP
ejif-4441	52	202	the	the	DET
ejif-4441	52	203	end	end	NOUN
ejif-4441	52	204	of	of	ADP
ejif-4441	52	205	the	the	DET
ejif-4441	52	206	bond	bond	NOUN
ejif-4441	52	207	term	term	NOUN
ejif-4441	52	208	(	(	PUNCT
ejif-4441	52	209	“	"	PUNCT
ejif-4441	52	210	additional	additional	ADJ
ejif-4441	52	211	payments	payment	NOUN
ejif-4441	52	212	”	"	PUNCT
ejif-4441	52	213	)	)	PUNCT
ejif-4441	52	214	,	,	PUNCT
ejif-4441	52	215	(	(	PUNCT
ejif-4441	52	216	e	e	X
ejif-4441	52	217	)	)	PUNCT
ejif-4441	52	218	the	the	DET
ejif-4441	52	219	amount	amount	NOUN
ejif-4441	52	220	of	of	ADP
ejif-4441	52	221	the	the	DET
ejif-4441	52	222	additional	additional	ADJ
ejif-4441	52	223	payments	payment	NOUN
ejif-4441	52	224	does	do	AUX
ejif-4441	52	225	not	not	PART
ejif-4441	52	226	exceed	exceed	VERB
ejif-4441	52	227	an	an	DET
ejif-4441	52	228	amount	amount	NOUN
ejif-4441	52	229	which	which	PRON
ejif-4441	52	230	would	would	AUX
ejif-4441	52	231	be	be	AUX
ejif-4441	52	232	a	a	DET
ejif-4441	52	233	reasonable	reasonable	ADJ
ejif-4441	52	234	commercial	commercial	ADJ
ejif-4441	52	235	return	return	NOUN
ejif-4441	52	236	on	on	ADP
ejif-4441	52	237	a	a	DET
ejif-4441	52	238	loan	loan	NOUN
ejif-4441	52	239	of	of	ADP
ejif-4441	52	240	the	the	DET
ejif-4441	52	241	capital	capital	NOUN
ejif-4441	52	242	,	,	PUNCT
ejif-4441	52	243	(	(	PUNCT
ejif-4441	52	244	f	f	X
ejif-4441	52	245	)	)	PUNCT
ejif-4441	52	246	under	under	ADP
ejif-4441	52	247	the	the	DET
ejif-4441	52	248	arrangements	arrangement	NOUN
ejif-4441	52	249	the	the	DET
ejif-4441	52	250	bond	bond	NOUN
ejif-4441	52	251	-	-	PUNCT
ejif-4441	52	252	issuer	issuer	NOUN
ejif-4441	52	253	undertakes	undertake	VERB
ejif-4441	52	254	to	to	PART
ejif-4441	52	255	arrange	arrange	VERB
ejif-4441	52	256	for	for	ADP
ejif-4441	52	257	the	the	DET
ejif-4441	52	258	management	management	NOUN
ejif-4441	52	259	of	of	ADP
ejif-4441	52	260	the	the	DET
ejif-4441	52	261	bond	bond	NOUN
ejif-4441	52	262	assets	asset	NOUN
ejif-4441	52	263	with	with	ADP
ejif-4441	52	264	a	a	DET
ejif-4441	52	265	view	view	NOUN
ejif-4441	52	266	to	to	ADP
ejif-4441	52	267	generating	generate	VERB
ejif-4441	52	268	income	income	NOUN
ejif-4441	52	269	sufficient	sufficient	ADJ
ejif-4441	52	270	to	to	PART
ejif-4441	52	271	pay	pay	VERB
ejif-4441	52	272	the	the	DET
ejif-4441	52	273	redemption	redemption	NOUN
ejif-4441	52	274	payment	payment	NOUN
ejif-4441	52	275	and	and	CCONJ
ejif-4441	52	276	additional	additional	ADJ
ejif-4441	52	277	payments	payment	NOUN
ejif-4441	52	278	,	,	PUNCT
ejif-4441	52	279	(	(	PUNCT
ejif-4441	52	280	g	g	NOUN
ejif-4441	52	281	)	)	PUNCT
ejif-4441	52	282	the	the	DET
ejif-4441	52	283	bond	bond	NOUN
ejif-4441	52	284	-	-	PUNCT
ejif-4441	52	285	holder	holder	NOUN
ejif-4441	52	286	is	be	AUX
ejif-4441	52	287	able	able	ADJ
ejif-4441	52	288	to	to	PART
ejif-4441	52	289	transfer	transfer	VERB
ejif-4441	52	290	the	the	DET
ejif-4441	52	291	rights	right	NOUN
ejif-4441	52	292	under	under	ADP
ejif-4441	52	293	the	the	DET
ejif-4441	52	294	arrangements	arrangement	NOUN
ejif-4441	52	295	to	to	ADP
ejif-4441	52	296	another	another	DET
ejif-4441	52	297	person	person	NOUN
ejif-4441	52	298	(	(	PUNCT
ejif-4441	52	299	who	who	PRON
ejif-4441	52	300	becomes	become	VERB
ejif-4441	52	301	the	the	DET
ejif-4441	52	302	bondholder	bondholder	NOUN
ejif-4441	52	303	because	because	SCONJ
ejif-4441	52	304	of	of	ADP
ejif-4441	52	305	the	the	DET
ejif-4441	52	306	transfer	transfer	NOUN
ejif-4441	52	307	)	)	PUNCT
ejif-4441	52	308	,	,	PUNCT
ejif-4441	52	309	(	(	PUNCT
ejif-4441	52	310	h	h	X
ejif-4441	52	311	)	)	PUNCT
ejif-4441	52	312	the	the	DET
ejif-4441	52	313	arrangements	arrangement	NOUN
ejif-4441	52	314	are	be	AUX
ejif-4441	52	315	a	a	DET
ejif-4441	52	316	listed	listed	ADJ
ejif-4441	52	317	security	security	NOUN
ejif-4441	52	318	on	on	ADP
ejif-4441	52	319	a	a	DET
ejif-4441	52	320	recognized	recognize	VERB
ejif-4441	52	321	stock	stock	NOUN
ejif-4441	52	322	exchange	exchange	NOUN
ejif-4441	52	323	,	,	PUNCT
ejif-4441	52	324	and	and	CCONJ
ejif-4441	52	325	(	(	PUNCT
ejif-4441	52	326	i	i	NOUN
ejif-4441	52	327	)	)	PUNCT
ejif-4441	52	328	the	the	DET
ejif-4441	52	329	arrangements	arrangement	NOUN
ejif-4441	52	330	are	be	AUX
ejif-4441	52	331	wholly	wholly	ADV
ejif-4441	52	332	or	or	CCONJ
ejif-4441	52	333	partly	partly	ADV
ejif-4441	52	334	treated	treat	VERB
ejif-4441	52	335	in	in	ADP
ejif-4441	52	336	accordance	accordance	NOUN
ejif-4441	52	337	with	with	ADP
ejif-4441	52	338	international	international	ADJ
ejif-4441	52	339	accounting	accounting	NOUN
ejif-4441	52	340	standards	standard	NOUN
ejif-4441	52	341	as	as	ADP
ejif-4441	52	342	a	a	DET
ejif-4441	52	343	financial	financial	ADJ
ejif-4441	52	344	liability	liability	NOUN
ejif-4441	52	345	of	of	ADP
ejif-4441	52	346	the	the	DET
ejif-4441	52	347	bond	bond	NOUN
ejif-4441	52	348	issuer	issuer	NOUN
ejif-4441	52	349	or	or	CCONJ
ejif-4441	52	350	would	would	AUX
ejif-4441	52	351	be	be	AUX
ejif-4441	52	352	if	if	SCONJ
ejif-4441	52	353	the	the	DET
ejif-4441	52	354	bondissuer	bondissuer	NOUN
ejif-4441	52	355	applied	apply	VERB
ejif-4441	52	356	those	those	DET
ejif-4441	52	357	standards	standard	NOUN
ejif-4441	52	358	.	.	PUNCT
ejif-4441	52	359	”	"	PUNCT
ejif-4441	53	1	[	[	X
ejif-4441	53	2	12	12	NUM
ejif-4441	53	3	]	]	X
ejif-4441	53	4	ejif	ejif	PROPN
ejif-4441	53	5	–	–	PUNCT
ejif-4441	53	6	european	european	PROPN
ejif-4441	53	7	journal	journal	PROPN
ejif-4441	53	8	of	of	ADP
ejif-4441	53	9	islamic	islamic	PROPN
ejif-4441	53	10	finance	finance	PROPN
ejif-4441	53	11	no	no	DET
ejif-4441	53	12	17	17	NUM
ejif-4441	53	13	,	,	PUNCT
ejif-4441	53	14	april	april	PROPN
ejif-4441	53	15	(	(	PUNCT
ejif-4441	53	16	2021	2021	NUM
ejif-4441	53	17	)	)	PUNCT
ejif-4441	53	18	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-4441	53	19	issn	issn	VERB
ejif-4441	53	20	2421	2421	NUM
ejif-4441	53	21	-	-	SYM
ejif-4441	53	22	2172	2172	NUM
ejif-4441	53	23	doi	doi	NOUN
ejif-4441	53	24	:	:	PUNCT
ejif-4441	53	25	10.13135/2421	10.13135/2421	NUM
ejif-4441	53	26	-	-	SYM
ejif-4441	53	27	2172/4441	2172/4441	NUM
ejif-4441	53	28	4	4	NUM
ejif-4441	53	29	operations	operation	NOUN
ejif-4441	53	30	based	base	VERB
ejif-4441	53	31	on	on	ADP
ejif-4441	53	32	the	the	DET
ejif-4441	53	33	“	"	PUNCT
ejif-4441	53	34	transfer	transfer	NOUN
ejif-4441	53	35	”	"	PUNCT
ejif-4441	53	36	of	of	ADP
ejif-4441	53	37	a	a	DET
ejif-4441	53	38	real	real	ADJ
ejif-4441	53	39	estate	estate	NOUN
ejif-4441	53	40	property	property	NOUN
ejif-4441	53	41	,	,	PUNCT
ejif-4441	53	42	the	the	DET
ejif-4441	53	43	sdlt	sdlt	NOUN
ejif-4441	53	44	could	could	AUX
ejif-4441	53	45	have	have	AUX
ejif-4441	53	46	applied	apply	VERB
ejif-4441	53	47	more	more	ADJ
ejif-4441	53	48	than	than	ADP
ejif-4441	53	49	once	once	ADV
ejif-4441	53	50	in	in	ADP
ejif-4441	53	51	a	a	DET
ejif-4441	53	52	single	single	ADJ
ejif-4441	53	53	transaction	transaction	NOUN
ejif-4441	53	54	.	.	PUNCT
ejif-4441	54	1	an	an	DET
ejif-4441	54	2	example	example	NOUN
ejif-4441	54	3	can	can	AUX
ejif-4441	54	4	be	be	AUX
ejif-4441	54	5	found	find	VERB
ejif-4441	54	6	in	in	ADP
ejif-4441	54	7	murabaha	murabaha	NOUN
ejif-4441	54	8	transactions	transaction	NOUN
ejif-4441	54	9	where	where	SCONJ
ejif-4441	54	10	a	a	DET
ejif-4441	54	11	double	double	ADJ
ejif-4441	54	12	transfer	transfer	NOUN
ejif-4441	54	13	of	of	ADP
ejif-4441	54	14	the	the	DET
ejif-4441	54	15	same	same	ADJ
ejif-4441	54	16	asset	asset	NOUN
ejif-4441	54	17	occurs	occur	VERB
ejif-4441	54	18	.	.	PUNCT
ejif-4441	55	1	in	in	ADP
ejif-4441	55	2	cases	case	NOUN
ejif-4441	55	3	as	as	ADP
ejif-4441	55	4	such	such	ADJ
ejif-4441	55	5	,	,	PUNCT
ejif-4441	55	6	the	the	DET
ejif-4441	55	7	regulatory	regulatory	ADJ
ejif-4441	55	8	framework	framework	NOUN
ejif-4441	55	9	required	require	VERB
ejif-4441	55	10	sdlt	sdlt	NOUN
ejif-4441	55	11	to	to	PART
ejif-4441	55	12	be	be	AUX
ejif-4441	55	13	applied	apply	VERB
ejif-4441	55	14	only	only	ADV
ejif-4441	55	15	once	once	ADV
ejif-4441	55	16	,	,	PUNCT
ejif-4441	55	17	specifically	specifically	ADV
ejif-4441	55	18	to	to	ADP
ejif-4441	55	19	the	the	DET
ejif-4441	55	20	original	original	ADJ
ejif-4441	55	21	transaction	transaction	NOUN
ejif-4441	55	22	,	,	PUNCT
ejif-4441	55	23	while	while	SCONJ
ejif-4441	55	24	the	the	DET
ejif-4441	55	25	subsequent	subsequent	ADJ
ejif-4441	55	26	resale	resale	NOUN
ejif-4441	55	27	by	by	ADP
ejif-4441	55	28	the	the	DET
ejif-4441	55	29	lender	lender	NOUN
ejif-4441	55	30	to	to	ADP
ejif-4441	55	31	the	the	DET
ejif-4441	55	32	third	third	ADJ
ejif-4441	55	33	party	party	NOUN
ejif-4441	55	34	(	(	PUNCT
ejif-4441	55	35	the	the	DET
ejif-4441	55	36	beneficiary	beneficiary	NOUN
ejif-4441	55	37	of	of	ADP
ejif-4441	55	38	the	the	DET
ejif-4441	55	39	asset	asset	NOUN
ejif-4441	55	40	)	)	PUNCT
ejif-4441	55	41	is	be	AUX
ejif-4441	55	42	exempt	exempt	ADJ
ejif-4441	55	43	from	from	ADP
ejif-4441	55	44	sdlt	sdlt	PROPN
ejif-4441	55	45	,	,	PUNCT
ejif-4441	55	46	as	as	SCONJ
ejif-4441	55	47	is	be	AUX
ejif-4441	55	48	the	the	DET
ejif-4441	55	49	case	case	NOUN
ejif-4441	55	50	for	for	ADP
ejif-4441	55	51	the	the	DET
ejif-4441	55	52	sale	sale	NOUN
ejif-4441	55	53	with	with	ADP
ejif-4441	55	54	resale	resale	NOUN
ejif-4441	55	55	agreement	agreement	NOUN
ejif-4441	55	56	,	,	PUNCT
ejif-4441	55	57	sdlt	sdlt	NOUN
ejif-4441	55	58	-	-	PUNCT
ejif-4441	55	59	exempt	exempt	ADJ
ejif-4441	55	60	.	.	PUNCT
ejif-4441	56	1	[	[	X
ejif-4441	56	2	14	14	NUM
ejif-4441	56	3	]	]	PUNCT
ejif-4441	56	4	.	.	PUNCT
ejif-4441	57	1	despite	despite	SCONJ
ejif-4441	57	2	the	the	DET
ejif-4441	57	3	financial	financial	ADJ
ejif-4441	57	4	leadership	leadership	NOUN
ejif-4441	57	5	of	of	ADP
ejif-4441	57	6	the	the	DET
ejif-4441	57	7	united	united	PROPN
ejif-4441	57	8	kingdom	kingdom	PROPN
ejif-4441	57	9	,	,	PUNCT
ejif-4441	57	10	france	france	PROPN
ejif-4441	57	11	is	be	AUX
ejif-4441	57	12	the	the	DET
ejif-4441	57	13	leading	lead	VERB
ejif-4441	57	14	european	european	ADJ
ejif-4441	57	15	country	country	NOUN
ejif-4441	57	16	in	in	ADP
ejif-4441	57	17	terms	term	NOUN
ejif-4441	57	18	of	of	ADP
ejif-4441	57	19	resident	resident	ADJ
ejif-4441	57	20	muslims	muslim	NOUN
ejif-4441	57	21	,	,	PUNCT
ejif-4441	57	22	with	with	ADP
ejif-4441	57	23	half	half	NOUN
ejif-4441	57	24	of	of	ADP
ejif-4441	57	25	these	these	DET
ejif-4441	57	26	residents	resident	NOUN
ejif-4441	57	27	being	be	AUX
ejif-4441	57	28	full	full	ADJ
ejif-4441	57	29	-	-	PUNCT
ejif-4441	57	30	fledged	fledge	VERB
ejif-4441	57	31	french	french	ADJ
ejif-4441	57	32	citizens	citizen	NOUN
ejif-4441	57	33	and	and	CCONJ
ejif-4441	57	34	often	often	ADV
ejif-4441	57	35	second	second	ADJ
ejif-4441	57	36	or	or	CCONJ
ejif-4441	57	37	third	third	ADJ
ejif-4441	57	38	generation	generation	NOUN
ejif-4441	57	39	migrants	migrant	NOUN
ejif-4441	57	40	.	.	PUNCT
ejif-4441	58	1	given	give	VERB
ejif-4441	58	2	such	such	DET
ejif-4441	58	3	a	a	DET
ejif-4441	58	4	significant	significant	ADJ
ejif-4441	58	5	muslim	muslim	ADJ
ejif-4441	58	6	population	population	NOUN
ejif-4441	58	7	,	,	PUNCT
ejif-4441	58	8	in	in	ADP
ejif-4441	58	9	2007	2007	NUM
ejif-4441	58	10	the	the	DET
ejif-4441	58	11	authorities	authority	NOUN
ejif-4441	58	12	issued	issue	VERB
ejif-4441	58	13	reforms	reform	NOUN
ejif-4441	58	14	to	to	PART
ejif-4441	58	15	align	align	VERB
ejif-4441	58	16	the	the	DET
ejif-4441	58	17	french	french	ADJ
ejif-4441	58	18	banking	banking	NOUN
ejif-4441	58	19	system	system	NOUN
ejif-4441	58	20	with	with	ADP
ejif-4441	58	21	shari’ah	shari’ah	NOUN
ejif-4441	58	22	law	law	NOUN
ejif-4441	58	23	so	so	SCONJ
ejif-4441	58	24	as	as	SCONJ
ejif-4441	58	25	to	to	PART
ejif-4441	58	26	bring	bring	VERB
ejif-4441	58	27	islamic	islamic	ADJ
ejif-4441	58	28	products	product	NOUN
ejif-4441	58	29	onto	onto	ADP
ejif-4441	58	30	the	the	DET
ejif-4441	58	31	market	market	NOUN
ejif-4441	58	32	.	.	PUNCT
ejif-4441	59	1	afterwards	afterwards	ADV
ejif-4441	59	2	,	,	PUNCT
ejif-4441	59	3	the	the	DET
ejif-4441	59	4	french	french	ADJ
ejif-4441	59	5	ministry	ministry	PROPN
ejif-4441	59	6	of	of	ADP
ejif-4441	59	7	economy	economy	NOUN
ejif-4441	59	8	addressed	address	VERB
ejif-4441	59	9	tax	tax	NOUN
ejif-4441	59	10	issues	issue	NOUN
ejif-4441	59	11	by	by	ADP
ejif-4441	59	12	issuing	issue	VERB
ejif-4441	59	13	a	a	DET
ejif-4441	59	14	number	number	NOUN
ejif-4441	59	15	of	of	ADP
ejif-4441	59	16	interpretations	interpretation	NOUN
ejif-4441	59	17	designed	design	VERB
ejif-4441	59	18	to	to	PART
ejif-4441	59	19	favor	favor	VERB
ejif-4441	59	20	islamic	islamic	ADJ
ejif-4441	59	21	financial	financial	ADJ
ejif-4441	59	22	instruments	instrument	NOUN
ejif-4441	59	23	at	at	ADP
ejif-4441	59	24	the	the	DET
ejif-4441	59	25	beginning	beginning	NOUN
ejif-4441	59	26	of	of	ADP
ejif-4441	59	27	2008	2008	NUM
ejif-4441	59	28	.	.	PUNCT
ejif-4441	60	1	indeed	indeed	ADV
ejif-4441	60	2	,	,	PUNCT
ejif-4441	60	3	on	on	ADP
ejif-4441	60	4	december	december	PROPN
ejif-4441	60	5	18th	18th	NOUN
ejif-4441	60	6	,	,	PUNCT
ejif-4441	60	7	2008	2008	NUM
ejif-4441	60	8	,	,	PUNCT
ejif-4441	60	9	the	the	DET
ejif-4441	60	10	ministry	ministry	NOUN
ejif-4441	60	11	published	publish	VERB
ejif-4441	60	12	a	a	DET
ejif-4441	60	13	set	set	NOUN
ejif-4441	60	14	of	of	ADP
ejif-4441	60	15	interpretations	interpretation	NOUN
ejif-4441	60	16	relating	relate	VERB
ejif-4441	60	17	to	to	ADP
ejif-4441	60	18	two	two	NUM
ejif-4441	60	19	types	type	NOUN
ejif-4441	60	20	of	of	ADP
ejif-4441	60	21	islamic	islamic	ADJ
ejif-4441	60	22	financial	financial	ADJ
ejif-4441	60	23	transactions	transaction	NOUN
ejif-4441	60	24	,	,	PUNCT
ejif-4441	60	25	murabaha	murabaha	NOUN
ejif-4441	60	26	and	and	CCONJ
ejif-4441	60	27	sukuk	sukuk	NOUN
ejif-4441	60	28	,	,	PUNCT
ejif-4441	60	29	thereby	thereby	ADV
ejif-4441	60	30	structuring	structure	VERB
ejif-4441	60	31	a	a	DET
ejif-4441	60	32	favorable	favorable	ADJ
ejif-4441	60	33	interpretation	interpretation	NOUN
ejif-4441	60	34	of	of	ADP
ejif-4441	60	35	the	the	DET
ejif-4441	60	36	current	current	ADJ
ejif-4441	60	37	rules	rule	NOUN
ejif-4441	60	38	of	of	ADP
ejif-4441	60	39	the	the	DET
ejif-4441	60	40	french	french	ADJ
ejif-4441	60	41	tax	tax	NOUN
ejif-4441	60	42	code	code	NOUN
ejif-4441	60	43	(	(	PUNCT
ejif-4441	60	44	code	code	NOUN
ejif-4441	60	45	général	général	X
ejif-4441	60	46	des	des	X
ejif-4441	60	47	impôts	impôts	PROPN
ejif-4441	60	48	,	,	PUNCT
ejif-4441	60	49	cgi	cgi	PROPN
ejif-4441	60	50	)	)	PUNCT
ejif-4441	60	51	with	with	ADP
ejif-4441	60	52	regard	regard	NOUN
ejif-4441	60	53	to	to	ADP
ejif-4441	60	54	such	such	ADJ
ejif-4441	60	55	transaction	transaction	NOUN
ejif-4441	60	56	.	.	PUNCT
ejif-4441	61	1	such	such	ADJ
ejif-4441	61	2	interpretations	interpretation	NOUN
ejif-4441	61	3	were	be	AUX
ejif-4441	61	4	finally	finally	ADV
ejif-4441	61	5	published	publish	VERB
ejif-4441	61	6	as	as	ADP
ejif-4441	61	7	official	official	ADJ
ejif-4441	61	8	administrative	administrative	ADJ
ejif-4441	61	9	guidelines	guideline	NOUN
ejif-4441	61	10	in	in	ADP
ejif-4441	61	11	the	the	DET
ejif-4441	61	12	bulletin	bulletin	NOUN
ejif-4441	61	13	officiel	officiel	PROPN
ejif-4441	61	14	des	des	PROPN
ejif-4441	61	15	impôts	impôts	PROPN
ejif-4441	61	16	on	on	ADP
ejif-4441	61	17	february	february	PROPN
ejif-4441	61	18	25th	25th	NOUN
ejif-4441	61	19	,	,	PUNCT
ejif-4441	61	20	2009	2009	NUM
ejif-4441	61	21	.	.	PUNCT
ejif-4441	62	1	such	such	ADJ
ejif-4441	62	2	guidelines	guideline	NOUN
ejif-4441	62	3	were	be	AUX
ejif-4441	62	4	thoroughly	thoroughly	ADV
ejif-4441	62	5	revised	revise	VERB
ejif-4441	62	6	during	during	ADP
ejif-4441	62	7	an	an	DET
ejif-4441	62	8	extensive	extensive	ADJ
ejif-4441	62	9	industry	industry	NOUN
ejif-4441	62	10	-	-	PUNCT
ejif-4441	62	11	wide	wide	ADJ
ejif-4441	62	12	consultation	consultation	NOUN
ejif-4441	62	13	that	that	PRON
ejif-4441	62	14	led	lead	VERB
ejif-4441	62	15	to	to	ADP
ejif-4441	62	16	the	the	DET
ejif-4441	62	17	release	release	NOUN
ejif-4441	62	18	of	of	ADP
ejif-4441	62	19	updated	update	VERB
ejif-4441	62	20	guidelines	guideline	NOUN
ejif-4441	62	21	for	for	ADP
ejif-4441	62	22	murabaha	murabaha	NOUN
ejif-4441	62	23	and	and	CCONJ
ejif-4441	62	24	sukuk	sukuk	NOUN
ejif-4441	62	25	transactions	transaction	NOUN
ejif-4441	62	26	and	and	CCONJ
ejif-4441	62	27	new	new	ADJ
ejif-4441	62	28	guidelines	guideline	NOUN
ejif-4441	62	29	for	for	ADP
ejif-4441	62	30	ijara	ijara	NOUN
ejif-4441	62	31	and	and	CCONJ
ejif-4441	62	32	istisna	istisna	NOUN
ejif-4441	62	33	transactions	transaction	NOUN
ejif-4441	62	34	on	on	ADP
ejif-4441	62	35	august	august	PROPN
ejif-4441	62	36	24th	24th	NOUN
ejif-4441	62	37	,	,	PUNCT
ejif-4441	62	38	2010	2010	NUM
ejif-4441	63	1	[	[	X
ejif-4441	63	2	15	15	NUM
ejif-4441	63	3	]	]	PUNCT
ejif-4441	63	4	.	.	PUNCT
ejif-4441	64	1	eventually	eventually	ADV
ejif-4441	64	2	,	,	PUNCT
ejif-4441	64	3	further	further	ADJ
ejif-4441	64	4	clarifications	clarification	NOUN
ejif-4441	64	5	were	be	AUX
ejif-4441	64	6	examined	examine	VERB
ejif-4441	64	7	in	in	ADP
ejif-4441	64	8	2012	2012	NUM
ejif-4441	64	9	[	[	X
ejif-4441	64	10	16	16	NUM
ejif-4441	64	11	]	]	PUNCT
ejif-4441	64	12	.	.	PUNCT
ejif-4441	65	1	these	these	DET
ejif-4441	65	2	administrative	administrative	ADJ
ejif-4441	65	3	guidelines	guideline	NOUN
ejif-4441	65	4	,	,	PUNCT
ejif-4441	65	5	while	while	SCONJ
ejif-4441	65	6	complying	comply	VERB
ejif-4441	65	7	with	with	ADP
ejif-4441	65	8	the	the	DET
ejif-4441	65	9	existing	exist	VERB
ejif-4441	65	10	rules	rule	NOUN
ejif-4441	65	11	of	of	ADP
ejif-4441	65	12	the	the	DET
ejif-4441	65	13	french	french	ADJ
ejif-4441	65	14	tax	tax	NOUN
ejif-4441	65	15	code	code	NOUN
ejif-4441	65	16	without	without	ADP
ejif-4441	65	17	modifying	modify	VERB
ejif-4441	65	18	its	its	PRON
ejif-4441	65	19	content	content	NOUN
ejif-4441	65	20	,	,	PUNCT
ejif-4441	65	21	define	define	VERB
ejif-4441	65	22	the	the	DET
ejif-4441	65	23	conditions	condition	NOUN
ejif-4441	65	24	to	to	PART
ejif-4441	65	25	be	be	AUX
ejif-4441	65	26	met	meet	VERB
ejif-4441	65	27	in	in	ADP
ejif-4441	65	28	order	order	NOUN
ejif-4441	65	29	for	for	SCONJ
ejif-4441	65	30	these	these	DET
ejif-4441	65	31	specific	specific	ADJ
ejif-4441	65	32	islamic	islamic	ADJ
ejif-4441	65	33	financial	financial	ADJ
ejif-4441	65	34	instruments	instrument	NOUN
ejif-4441	65	35	to	to	PART
ejif-4441	65	36	benefit	benefit	VERB
ejif-4441	65	37	from	from	ADP
ejif-4441	65	38	the	the	DET
ejif-4441	65	39	same	same	ADJ
ejif-4441	65	40	tax	tax	NOUN
ejif-4441	65	41	treatment	treatment	NOUN
ejif-4441	65	42	as	as	ADP
ejif-4441	65	43	comparable	comparable	ADJ
ejif-4441	65	44	conventional	conventional	ADJ
ejif-4441	65	45	financial	financial	ADJ
ejif-4441	65	46	instruments	instrument	NOUN
ejif-4441	65	47	[	[	X
ejif-4441	65	48	17	17	NUM
ejif-4441	65	49	]	]	PUNCT
ejif-4441	65	50	.	.	PUNCT
ejif-4441	66	1	as	as	SCONJ
ejif-4441	66	2	pointed	point	VERB
ejif-4441	66	3	out	out	ADP
ejif-4441	66	4	above	above	ADV
ejif-4441	66	5	,	,	PUNCT
ejif-4441	66	6	the	the	DET
ejif-4441	66	7	french	french	ADJ
ejif-4441	66	8	ministry	ministry	PROPN
ejif-4441	66	9	of	of	ADP
ejif-4441	66	10	finance	finance	PROPN
ejif-4441	66	11	has	have	AUX
ejif-4441	66	12	also	also	ADV
ejif-4441	66	13	elected	elect	VERB
ejif-4441	66	14	to	to	PART
ejif-4441	66	15	maintain	maintain	VERB
ejif-4441	66	16	the	the	DET
ejif-4441	66	17	principle	principle	NOUN
ejif-4441	66	18	of	of	ADP
ejif-4441	66	19	substance	substance	NOUN
ejif-4441	66	20	over	over	ADP
ejif-4441	66	21	form	form	NOUN
ejif-4441	66	22	,	,	PUNCT
ejif-4441	66	23	since	since	SCONJ
ejif-4441	66	24	sukuk	sukuk	NOUN
ejif-4441	66	25	are	be	AUX
ejif-4441	66	26	considered	consider	VERB
ejif-4441	66	27	for	for	ADP
ejif-4441	66	28	tax	tax	NOUN
ejif-4441	66	29	purposes	purpose	NOUN
ejif-4441	66	30	until	until	ADP
ejif-4441	66	31	any	any	DET
ejif-4441	66	32	conversion	conversion	NOUN
ejif-4441	66	33	into	into	ADP
ejif-4441	66	34	shares	share	NOUN
ejif-4441	66	35	as	as	ADP
ejif-4441	66	36	debt	debt	NOUN
ejif-4441	66	37	securities	security	NOUN
ejif-4441	66	38	,	,	PUNCT
ejif-4441	66	39	so	so	SCONJ
ejif-4441	66	40	that	that	SCONJ
ejif-4441	66	41	the	the	DET
ejif-4441	66	42	remuneration	remuneration	NOUN
ejif-4441	66	43	paid	pay	VERB
ejif-4441	66	44	to	to	PART
ejif-4441	66	45	sukuk	sukuk	NOUN
ejif-4441	66	46	investment	investment	NOUN
ejif-4441	66	47	holders	holder	NOUN
ejif-4441	66	48	is	be	AUX
ejif-4441	66	49	treated	treat	VERB
ejif-4441	66	50	for	for	ADP
ejif-4441	66	51	tax	tax	NOUN
ejif-4441	66	52	purposes	purpose	NOUN
ejif-4441	66	53	as	as	ADP
ejif-4441	66	54	interest	interest	NOUN
ejif-4441	66	55	according	accord	VERB
ejif-4441	66	56	to	to	ADP
ejif-4441	66	57	the	the	DET
ejif-4441	66	58	standard	standard	ADJ
ejif-4441	66	59	rules	rule	NOUN
ejif-4441	66	60	8	8	NUM
ejif-4441	66	61	.	.	PUNCT
ejif-4441	67	1	while	while	SCONJ
ejif-4441	67	2	in	in	ADP
ejif-4441	67	3	the	the	DET
ejif-4441	67	4	case	case	NOUN
ejif-4441	67	5	of	of	ADP
ejif-4441	67	6	murabaha	murabaha	NOUN
ejif-4441	67	7	,	,	PUNCT
ejif-4441	67	8	the	the	DET
ejif-4441	67	9	lender	lender	NOUN
ejif-4441	67	10	is	be	AUX
ejif-4441	67	11	considered	consider	VERB
ejif-4441	67	12	to	to	PART
ejif-4441	67	13	be	be	AUX
ejif-4441	67	14	a	a	DET
ejif-4441	67	15	real	real	ADJ
ejif-4441	67	16	intermediary	intermediary	NOUN
ejif-4441	67	17	in	in	ADP
ejif-4441	67	18	a	a	DET
ejif-4441	67	19	financing	financing	NOUN
ejif-4441	67	20	transaction	transaction	NOUN
ejif-4441	67	21	and	and	CCONJ
ejif-4441	67	22	the	the	DET
ejif-4441	67	23	income	income	NOUN
ejif-4441	67	24	8	8	NUM
ejif-4441	67	25	in	in	ADP
ejif-4441	67	26	particular	particular	ADJ
ejif-4441	67	27	,	,	PUNCT
ejif-4441	67	28	if	if	SCONJ
ejif-4441	67	29	:	:	PUNCT
ejif-4441	67	30	“	"	PUNCT
ejif-4441	67	31	(	(	PUNCT
ejif-4441	67	32	i	i	NOUN
ejif-4441	67	33	)	)	PUNCT
ejif-4441	67	34	sukuk	sukuk	NOUN
ejif-4441	67	35	should	should	AUX
ejif-4441	67	36	entitle	entitle	VERB
ejif-4441	67	37	their	their	PRON
ejif-4441	67	38	owners	owner	NOUN
ejif-4441	67	39	to	to	PART
ejif-4441	67	40	be	be	AUX
ejif-4441	67	41	reimbursed	reimburse	VERB
ejif-4441	67	42	before	before	ADP
ejif-4441	67	43	the	the	DET
ejif-4441	67	44	shareholders	shareholder	NOUN
ejif-4441	67	45	of	of	ADP
ejif-4441	67	46	the	the	DET
ejif-4441	67	47	issuer	issuer	NOUN
ejif-4441	67	48	;	;	PUNCT
ejif-4441	67	49	(	(	PUNCT
ejif-4441	67	50	ii	ii	NOUN
ejif-4441	67	51	)	)	PUNCT
ejif-4441	67	52	sukuk	sukuk	NOUN
ejif-4441	67	53	should	should	AUX
ejif-4441	67	54	not	not	PART
ejif-4441	67	55	grant	grant	VERB
ejif-4441	67	56	any	any	DET
ejif-4441	67	57	voting	voting	NOUN
ejif-4441	67	58	right	right	NOUN
ejif-4441	67	59	or	or	CCONJ
ejif-4441	67	60	any	any	DET
ejif-4441	67	61	right	right	NOUN
ejif-4441	67	62	in	in	ADP
ejif-4441	67	63	the	the	DET
ejif-4441	67	64	liquidation	liquidation	NOUN
ejif-4441	67	65	profits	profit	NOUN
ejif-4441	67	66	to	to	ADP
ejif-4441	67	67	them	they	PRON
ejif-4441	67	68	;	;	PUNCT
ejif-4441	67	69	(	(	PUNCT
ejif-4441	67	70	iii	iii	X
ejif-4441	67	71	)	)	PUNCT
ejif-4441	67	72	the	the	DET
ejif-4441	67	73	amount	amount	NOUN
ejif-4441	67	74	of	of	ADP
ejif-4441	67	75	the	the	DET
ejif-4441	67	76	remuneration	remuneration	NOUN
ejif-4441	67	77	paid	pay	VERB
ejif-4441	67	78	to	to	ADP
ejif-4441	67	79	investors	investor	NOUN
ejif-4441	67	80	should	should	AUX
ejif-4441	67	81	be	be	AUX
ejif-4441	67	82	based	base	VERB
ejif-4441	67	83	on	on	ADP
ejif-4441	67	84	the	the	DET
ejif-4441	67	85	underlying	underlie	VERB
ejif-4441	67	86	asset	asset	NOUN
ejif-4441	67	87	and	and	CCONJ
ejif-4441	67	88	remain	remain	VERB
ejif-4441	67	89	limited	limited	ADJ
ejif-4441	67	90	to	to	ADP
ejif-4441	67	91	a	a	DET
ejif-4441	67	92	market	market	NOUN
ejif-4441	67	93	rate	rate	NOUN
ejif-4441	67	94	with	with	ADP
ejif-4441	67	95	a	a	DET
ejif-4441	67	96	markup	markup	NOUN
ejif-4441	67	97	;	;	PUNCT
ejif-4441	67	98	(	(	PUNCT
ejif-4441	67	99	iv	iv	X
ejif-4441	67	100	)	)	PUNCT
ejif-4441	67	101	the	the	DET
ejif-4441	67	102	reimbursement	reimbursement	NOUN
ejif-4441	67	103	of	of	ADP
ejif-4441	67	104	sukuk	sukuk	NOUN
ejif-4441	67	105	may	may	AUX
ejif-4441	67	106	be	be	AUX
ejif-4441	67	107	partial	partial	ADJ
ejif-4441	67	108	”	"	PUNCT
ejif-4441	68	1	[	[	X
ejif-4441	68	2	18	18	NUM
ejif-4441	68	3	]	]	PUNCT
ejif-4441	68	4	.	.	PUNCT
ejif-4441	69	1	received	receive	VERB
ejif-4441	69	2	from	from	ADP
ejif-4441	69	3	the	the	DET
ejif-4441	69	4	latter	latter	NOUN
ejif-4441	69	5	as	as	ADP
ejif-4441	69	6	a	a	DET
ejif-4441	69	7	result	result	NOUN
ejif-4441	69	8	of	of	ADP
ejif-4441	69	9	this	this	DET
ejif-4441	69	10	activity	activity	NOUN
ejif-4441	69	11	is	be	AUX
ejif-4441	69	12	considered	consider	VERB
ejif-4441	69	13	as	as	ADP
ejif-4441	69	14	interest	interest	NOUN
ejif-4441	69	15	,	,	PUNCT
ejif-4441	69	16	attributable	attributable	ADJ
ejif-4441	69	17	for	for	ADP
ejif-4441	69	18	tax	tax	NOUN
ejif-4441	69	19	purposes	purpose	NOUN
ejif-4441	69	20	according	accord	VERB
ejif-4441	69	21	to	to	ADP
ejif-4441	69	22	a	a	DET
ejif-4441	69	23	maturity	maturity	NOUN
ejif-4441	69	24	principle	principle	NOUN
ejif-4441	69	25	.	.	PUNCT
ejif-4441	70	1	from	from	ADP
ejif-4441	70	2	this	this	DET
ejif-4441	70	3	study	study	NOUN
ejif-4441	70	4	it	it	PRON
ejif-4441	70	5	emerged	emerge	VERB
ejif-4441	70	6	that	that	SCONJ
ejif-4441	70	7	the	the	DET
ejif-4441	70	8	different	different	ADJ
ejif-4441	70	9	countries	country	NOUN
ejif-4441	70	10	regulate	regulate	VERB
ejif-4441	70	11	the	the	DET
ejif-4441	70	12	taxation	taxation	NOUN
ejif-4441	70	13	of	of	ADP
ejif-4441	70	14	islamic	islamic	ADJ
ejif-4441	70	15	financial	financial	ADJ
ejif-4441	70	16	instruments	instrument	NOUN
ejif-4441	70	17	by	by	ADP
ejif-4441	70	18	identifying	identify	VERB
ejif-4441	70	19	two	two	NUM
ejif-4441	70	20	types	type	NOUN
ejif-4441	70	21	of	of	ADP
ejif-4441	70	22	different	different	ADJ
ejif-4441	70	23	approaches	approach	NOUN
ejif-4441	70	24	:	:	PUNCT
ejif-4441	70	25	one	one	NUM
ejif-4441	70	26	of	of	ADP
ejif-4441	70	27	them	they	PRON
ejif-4441	70	28	consists	consist	VERB
ejif-4441	70	29	in	in	ADP
ejif-4441	70	30	the	the	DET
ejif-4441	70	31	adoption	adoption	NOUN
ejif-4441	70	32	of	of	ADP
ejif-4441	70	33	specific	specific	ADJ
ejif-4441	70	34	legislation	legislation	NOUN
ejif-4441	70	35	for	for	ADP
ejif-4441	70	36	islamic	islamic	ADJ
ejif-4441	70	37	finance	finance	NOUN
ejif-4441	70	38	with	with	ADP
ejif-4441	70	39	significant	significant	ADJ
ejif-4441	70	40	changes	change	NOUN
ejif-4441	70	41	to	to	ADP
ejif-4441	70	42	the	the	DET
ejif-4441	70	43	relevant	relevant	ADJ
ejif-4441	70	44	tax	tax	NOUN
ejif-4441	70	45	rules	rule	NOUN
ejif-4441	70	46	while	while	SCONJ
ejif-4441	70	47	the	the	DET
ejif-4441	70	48	other	other	ADJ
ejif-4441	70	49	consists	consist	VERB
ejif-4441	70	50	in	in	ADP
ejif-4441	70	51	providing	provide	VERB
ejif-4441	70	52	only	only	ADV
ejif-4441	70	53	some	some	DET
ejif-4441	70	54	clarifications	clarification	NOUN
ejif-4441	70	55	from	from	ADP
ejif-4441	70	56	the	the	DET
ejif-4441	70	57	tax	tax	NOUN
ejif-4441	70	58	authorities	authority	NOUN
ejif-4441	70	59	,	,	PUNCT
ejif-4441	70	60	without	without	ADP
ejif-4441	70	61	issuing	issue	VERB
ejif-4441	70	62	or	or	CCONJ
ejif-4441	70	63	changing	change	VERB
ejif-4441	70	64	the	the	DET
ejif-4441	70	65	legislation	legislation	NOUN
ejif-4441	70	66	concerning	concern	VERB
ejif-4441	70	67	the	the	DET
ejif-4441	70	68	taxation	taxation	NOUN
ejif-4441	70	69	of	of	ADP
ejif-4441	70	70	financial	financial	ADJ
ejif-4441	70	71	instruments	instrument	NOUN
ejif-4441	70	72	[	[	X
ejif-4441	70	73	19	19	NUM
ejif-4441	70	74	]	]	PUNCT
ejif-4441	70	75	.	.	PUNCT
ejif-4441	71	1	however	however	ADV
ejif-4441	71	2	,	,	PUNCT
ejif-4441	71	3	while	while	SCONJ
ejif-4441	71	4	following	follow	VERB
ejif-4441	71	5	two	two	NUM
ejif-4441	71	6	different	different	ADJ
ejif-4441	71	7	approaches	approach	NOUN
ejif-4441	71	8	,	,	PUNCT
ejif-4441	71	9	the	the	DET
ejif-4441	71	10	states	state	NOUN
ejif-4441	71	11	that	that	PRON
ejif-4441	71	12	have	have	AUX
ejif-4441	71	13	introduced	introduce	VERB
ejif-4441	71	14	islamic	islamic	ADJ
ejif-4441	71	15	finance	finance	NOUN
ejif-4441	71	16	into	into	ADP
ejif-4441	71	17	their	their	PRON
ejif-4441	71	18	system	system	NOUN
ejif-4441	71	19	are	be	AUX
ejif-4441	71	20	in	in	ADP
ejif-4441	71	21	line	line	NOUN
ejif-4441	71	22	in	in	ADP
ejif-4441	71	23	asserting	assert	VERB
ejif-4441	71	24	the	the	DET
ejif-4441	71	25	principle	principle	NOUN
ejif-4441	71	26	of	of	ADP
ejif-4441	71	27	the	the	DET
ejif-4441	71	28	“	"	PUNCT
ejif-4441	71	29	prevalence	prevalence	NOUN
ejif-4441	71	30	of	of	ADP
ejif-4441	71	31	substance	substance	NOUN
ejif-4441	71	32	over	over	ADP
ejif-4441	71	33	form	form	NOUN
ejif-4441	71	34	”	"	PUNCT
ejif-4441	71	35	on	on	ADP
ejif-4441	71	36	islamic	islamic	ADJ
ejif-4441	71	37	financial	financial	ADJ
ejif-4441	71	38	instruments	instrument	NOUN
ejif-4441	71	39	whose	whose	DET
ejif-4441	71	40	purpose	purpose	NOUN
ejif-4441	71	41	is	be	AUX
ejif-4441	71	42	to	to	PART
ejif-4441	71	43	avoid	avoid	VERB
ejif-4441	71	44	the	the	DET
ejif-4441	71	45	application	application	NOUN
ejif-4441	71	46	of	of	ADP
ejif-4441	71	47	excessive	excessive	ADJ
ejif-4441	71	48	charges	charge	NOUN
ejif-4441	71	49	of	of	ADP
ejif-4441	71	50	a	a	DET
ejif-4441	71	51	fiscal	fiscal	ADJ
ejif-4441	71	52	nature	nature	NOUN
ejif-4441	71	53	,	,	PUNCT
ejif-4441	71	54	thus	thus	ADV
ejif-4441	71	55	favoring	favor	VERB
ejif-4441	71	56	their	their	PRON
ejif-4441	71	57	diffusion	diffusion	NOUN
ejif-4441	71	58	in	in	ADP
ejif-4441	71	59	the	the	DET
ejif-4441	71	60	territory	territory	NOUN
ejif-4441	71	61	.	.	PUNCT
ejif-4441	72	1	iii	iii	X
ejif-4441	72	2	.	.	PUNCT
ejif-4441	73	1	the	the	DET
ejif-4441	73	2	italian	italian	ADJ
ejif-4441	73	3	tax	tax	NOUN
ejif-4441	73	4	situation	situation	NOUN
ejif-4441	73	5	for	for	ADP
ejif-4441	73	6	islamic	islamic	ADJ
ejif-4441	73	7	financial	financial	ADJ
ejif-4441	73	8	instruments	instrument	NOUN
ejif-4441	73	9	nowadays	nowadays	ADV
ejif-4441	73	10	in	in	ADP
ejif-4441	73	11	italy	italy	PROPN
ejif-4441	73	12	,	,	PUNCT
ejif-4441	73	13	islamic	islamic	ADJ
ejif-4441	73	14	finance	finance	PROPN
ejif-4441	73	15	is	be	AUX
ejif-4441	73	16	experiencing	experience	VERB
ejif-4441	73	17	greater	great	ADJ
ejif-4441	73	18	interest	interest	NOUN
ejif-4441	73	19	9	9	NUM
ejif-4441	73	20	,	,	PUNCT
ejif-4441	73	21	since	since	SCONJ
ejif-4441	73	22	the	the	DET
ejif-4441	73	23	last	last	ADJ
ejif-4441	73	24	parliamentary	parliamentary	ADJ
ejif-4441	73	25	activity	activity	NOUN
ejif-4441	73	26	which	which	PRON
ejif-4441	73	27	had	have	VERB
ejif-4441	73	28	no	no	DET
ejif-4441	73	29	further	further	ADJ
ejif-4441	73	30	results	result	NOUN
ejif-4441	73	31	dates	date	VERB
ejif-4441	73	32	back	back	ADV
ejif-4441	73	33	to	to	ADP
ejif-4441	73	34	law	law	NOUN
ejif-4441	73	35	proposal	proposal	NOUN
ejif-4441	73	36	c.	c.	PROPN
ejif-4441	73	37	4453	4453	NUM
ejif-4441	73	38	submitted	submit	VERB
ejif-4441	73	39	to	to	ADP
ejif-4441	73	40	parliament	parliament	NOUN
ejif-4441	73	41	on	on	ADP
ejif-4441	73	42	may	may	PROPN
ejif-4441	73	43	2nd	2nd	NOUN
ejif-4441	73	44	,	,	PUNCT
ejif-4441	73	45	2017	2017	NUM
ejif-4441	73	46	,	,	PUNCT
ejif-4441	73	47	which	which	PRON
ejif-4441	73	48	dealt	deal	VERB
ejif-4441	73	49	with	with	ADP
ejif-4441	73	50	the	the	DET
ejif-4441	73	51	“	"	PUNCT
ejif-4441	73	52	provisions	provision	NOUN
ejif-4441	73	53	regarding	regard	VERB
ejif-4441	73	54	the	the	DET
ejif-4441	73	55	tax	tax	NOUN
ejif-4441	73	56	treatment	treatment	NOUN
ejif-4441	73	57	for	for	ADP
ejif-4441	73	58	islamic	islamic	ADJ
ejif-4441	73	59	financial	financial	ADJ
ejif-4441	73	60	transactions	transaction	NOUN
ejif-4441	73	61	”	"	PUNCT
ejif-4441	73	62	10	10	NUM
ejif-4441	73	63	whose	whose	DET
ejif-4441	73	64	purpose	purpose	NOUN
ejif-4441	73	65	was	be	AUX
ejif-4441	73	66	to	to	PART
ejif-4441	73	67	identify	identify	VERB
ejif-4441	73	68	some	some	PRON
ejif-4441	73	69	of	of	ADP
ejif-4441	73	70	the	the	DET
ejif-4441	73	71	9	9	NUM
ejif-4441	73	72	however	however	ADV
ejif-4441	73	73	,	,	PUNCT
ejif-4441	73	74	it	it	PRON
ejif-4441	73	75	is	be	AUX
ejif-4441	73	76	a	a	DET
ejif-4441	73	77	strongly	strongly	ADV
ejif-4441	73	78	growing	grow	VERB
ejif-4441	73	79	sector	sector	NOUN
ejif-4441	73	80	:	:	PUNCT
ejif-4441	73	81	according	accord	VERB
ejif-4441	73	82	to	to	ADP
ejif-4441	73	83	the	the	DET
ejif-4441	73	84	islamic	islamic	PROPN
ejif-4441	73	85	finance	finance	PROPN
ejif-4441	73	86	outlook	outlook	NOUN
ejif-4441	73	87	2020	2020	NUM
ejif-4441	73	88	edition	edition	NOUN
ejif-4441	73	89	the	the	DET
ejif-4441	73	90	islamic	islamic	PROPN
ejif-4441	73	91	finance	finance	NOUN
ejif-4441	73	92	is	be	AUX
ejif-4441	73	93	worth	worth	ADJ
ejif-4441	73	94	almost	almost	ADV
ejif-4441	73	95	2100	2100	NUM
ejif-4441	73	96	billion	billion	NUM
ejif-4441	73	97	,	,	PUNCT
ejif-4441	73	98	resulting	result	VERB
ejif-4441	73	99	in	in	ADP
ejif-4441	73	100	a	a	DET
ejif-4441	73	101	growth	growth	NOUN
ejif-4441	73	102	in	in	ADP
ejif-4441	73	103	the	the	DET
ejif-4441	73	104	twoyear	twoyear	ADJ
ejif-4441	73	105	period	period	NOUN
ejif-4441	73	106	2019	2019	NUM
ejif-4441	73	107	-	-	SYM
ejif-4441	73	108	2020	2020	NUM
ejif-4441	73	109	thanks	thank	NOUN
ejif-4441	73	110	to	to	ADP
ejif-4441	73	111	3	3	NUM
ejif-4441	73	112	important	important	ADJ
ejif-4441	73	113	factors	factor	NOUN
ejif-4441	73	114	:	:	PUNCT
ejif-4441	73	115	standardization	standardization	NOUN
ejif-4441	73	116	;	;	PUNCT
ejif-4441	73	117	the	the	DET
ejif-4441	73	118	use	use	NOUN
ejif-4441	73	119	of	of	ADP
ejif-4441	73	120	technology	technology	NOUN
ejif-4441	73	121	in	in	ADP
ejif-4441	73	122	the	the	DET
ejif-4441	73	123	financial	financial	ADJ
ejif-4441	73	124	sectors	sector	NOUN
ejif-4441	73	125	;	;	PUNCT
ejif-4441	73	126	alignment	alignment	NOUN
ejif-4441	73	127	between	between	ADP
ejif-4441	73	128	islamic	islamic	ADJ
ejif-4441	73	129	finance	finance	NOUN
ejif-4441	73	130	and	and	CCONJ
ejif-4441	73	131	the	the	DET
ejif-4441	73	132	principles	principle	NOUN
ejif-4441	73	133	of	of	ADP
ejif-4441	73	134	sustainability	sustainability	NOUN
ejif-4441	73	135	,	,	PUNCT
ejif-4441	73	136	also	also	ADV
ejif-4441	73	137	environmental	environmental	ADJ
ejif-4441	73	138	,	,	PUNCT
ejif-4441	73	139	of	of	ADP
ejif-4441	73	140	the	the	DET
ejif-4441	73	141	traditional	traditional	ADJ
ejif-4441	73	142	financial	financial	ADJ
ejif-4441	73	143	sector	sector	NOUN
ejif-4441	73	144	[	[	X
ejif-4441	73	145	20	20	NUM
ejif-4441	73	146	]	]	PUNCT
ejif-4441	73	147	.	.	PUNCT
ejif-4441	74	1	it	it	PRON
ejif-4441	74	2	should	should	AUX
ejif-4441	74	3	also	also	ADV
ejif-4441	74	4	be	be	AUX
ejif-4441	74	5	noted	note	VERB
ejif-4441	74	6	that	that	SCONJ
ejif-4441	74	7	a	a	DET
ejif-4441	74	8	further	further	ADJ
ejif-4441	74	9	research	research	NOUN
ejif-4441	74	10	has	have	AUX
ejif-4441	74	11	provided	provide	VERB
ejif-4441	74	12	evidence	evidence	NOUN
ejif-4441	74	13	that	that	SCONJ
ejif-4441	74	14	by	by	ADP
ejif-4441	74	15	2030	2030	NUM
ejif-4441	74	16	most	most	ADJ
ejif-4441	74	17	of	of	ADP
ejif-4441	74	18	the	the	DET
ejif-4441	74	19	muslim	muslim	ADJ
ejif-4441	74	20	population	population	NOUN
ejif-4441	74	21	will	will	AUX
ejif-4441	74	22	be	be	AUX
ejif-4441	74	23	located	locate	VERB
ejif-4441	74	24	between	between	ADP
ejif-4441	74	25	asia	asia	PROPN
ejif-4441	74	26	and	and	CCONJ
ejif-4441	74	27	africa	africa	PROPN
ejif-4441	74	28	,	,	PUNCT
ejif-4441	74	29	countries	country	NOUN
ejif-4441	74	30	with	with	ADP
ejif-4441	74	31	strong	strong	ADJ
ejif-4441	74	32	growth	growth	NOUN
ejif-4441	74	33	in	in	ADP
ejif-4441	74	34	development	development	NOUN
ejif-4441	74	35	[	[	X
ejif-4441	74	36	21	21	NUM
ejif-4441	74	37	]	]	PUNCT
ejif-4441	74	38	.	.	PUNCT
ejif-4441	75	1	10	10	NUM
ejif-4441	75	2	specifically	specifically	ADV
ejif-4441	75	3	,	,	PUNCT
ejif-4441	75	4	"	"	PUNCT
ejif-4441	75	5	article	article	NOUN
ejif-4441	75	6	1	1	NUM
ejif-4441	75	7	of	of	ADP
ejif-4441	75	8	the	the	DET
ejif-4441	75	9	bill	bill	NOUN
ejif-4441	75	10	sets	set	VERB
ejif-4441	75	11	out	out	ADP
ejif-4441	75	12	the	the	DET
ejif-4441	75	13	aims	aim	NOUN
ejif-4441	75	14	of	of	ADP
ejif-4441	75	15	the	the	DET
ejif-4441	75	16	law	law	NOUN
ejif-4441	75	17	,	,	PUNCT
ejif-4441	75	18	which	which	PRON
ejif-4441	75	19	is	be	AUX
ejif-4441	75	20	intended	intend	VERB
ejif-4441	75	21	to	to	PART
ejif-4441	75	22	regulate	regulate	VERB
ejif-4441	75	23	for	for	ADP
ejif-4441	75	24	tax	tax	NOUN
ejif-4441	75	25	purposes	purpose	NOUN
ejif-4441	75	26	specific	specific	ADJ
ejif-4441	75	27	transactions	transaction	NOUN
ejif-4441	75	28	that	that	PRON
ejif-4441	75	29	otherwise	otherwise	ADV
ejif-4441	75	30	would	would	AUX
ejif-4441	75	31	not	not	PART
ejif-4441	75	32	be	be	AUX
ejif-4441	75	33	carried	carry	VERB
ejif-4441	75	34	out	out	ADP
ejif-4441	75	35	in	in	ADP
ejif-4441	75	36	our	our	PRON
ejif-4441	75	37	country	country	NOUN
ejif-4441	75	38	.	.	PUNCT
ejif-4441	76	1	article	article	NOUN
ejif-4441	76	2	2	2	NUM
ejif-4441	76	3	provides	provide	VERB
ejif-4441	76	4	the	the	DET
ejif-4441	76	5	definitions	definition	NOUN
ejif-4441	76	6	governing	govern	VERB
ejif-4441	76	7	the	the	DET
ejif-4441	76	8	transactions	transaction	NOUN
ejif-4441	76	9	examined	examine	VERB
ejif-4441	76	10	,	,	PUNCT
ejif-4441	76	11	aligning	align	VERB
ejif-4441	76	12	them	they	PRON
ejif-4441	76	13	with	with	ADP
ejif-4441	76	14	the	the	DET
ejif-4441	76	15	current	current	ADJ
ejif-4441	76	16	legislation	legislation	NOUN
ejif-4441	76	17	;	;	PUNCT
ejif-4441	76	18	in	in	ADP
ejif-4441	76	19	particular	particular	ADJ
ejif-4441	76	20	,	,	PUNCT
ejif-4441	76	21	it	it	PRON
ejif-4441	76	22	defines	define	VERB
ejif-4441	76	23	:	:	PUNCT
ejif-4441	76	24	a	a	X
ejif-4441	76	25	)	)	PUNCT
ejif-4441	76	26	the	the	DET
ejif-4441	76	27	bank	bank	NOUN
ejif-4441	76	28	or	or	CCONJ
ejif-4441	76	29	financial	financial	ADJ
ejif-4441	76	30	intermediary	intermediary	NOUN
ejif-4441	76	31	carrying	carry	VERB
ejif-4441	76	32	out	out	ADP
ejif-4441	76	33	the	the	DET
ejif-4441	76	34	transaction	transaction	NOUN
ejif-4441	76	35	;	;	PUNCT
ejif-4441	76	36	b	b	X
ejif-4441	76	37	)	)	PUNCT
ejif-4441	76	38	the	the	DET
ejif-4441	76	39	user	user	NOUN
ejif-4441	76	40	;	;	PUNCT
ejif-4441	76	41	c	c	X
ejif-4441	76	42	)	)	PUNCT
ejif-4441	76	43	the	the	DET
ejif-4441	76	44	fee	fee	NOUN
ejif-4441	76	45	received	receive	VERB
ejif-4441	76	46	by	by	ADP
ejif-4441	76	47	the	the	DET
ejif-4441	76	48	bank	bank	NOUN
ejif-4441	76	49	,	,	PUNCT
ejif-4441	76	50	which	which	PRON
ejif-4441	76	51	must	must	AUX
ejif-4441	76	52	not	not	PART
ejif-4441	76	53	in	in	ADP
ejif-4441	76	54	any	any	DET
ejif-4441	76	55	case	case	NOUN
ejif-4441	76	56	exceed	exceed	VERB
ejif-4441	76	57	the	the	DET
ejif-4441	76	58	limits	limit	NOUN
ejif-4441	76	59	set	set	VERB
ejif-4441	76	60	out	out	ADP
ejif-4441	76	61	in	in	ADP
ejif-4441	76	62	article	article	NOUN
ejif-4441	76	63	2	2	NUM
ejif-4441	76	64	,	,	PUNCT
ejif-4441	76	65	law	law	NOUN
ejif-4441	76	66	no	no	DET
ejif-4441	76	67	108	108	NUM
ejif-4441	76	68	march	march	NOUN
ejif-4441	76	69	7th	7th	NOUN
ejif-4441	76	70	,	,	PUNCT
ejif-4441	76	71	1996	1996	NUM
ejif-4441	76	72	;	;	PUNCT
ejif-4441	76	73	d	d	X
ejif-4441	76	74	)	)	PUNCT
ejif-4441	76	75	the	the	DET
ejif-4441	76	76	manufacturer	manufacturer	NOUN
ejif-4441	76	77	,	,	PUNCT
ejif-4441	76	78	producer	producer	NOUN
ejif-4441	76	79	or	or	CCONJ
ejif-4441	76	80	supplier	supplier	NOUN
ejif-4441	76	81	as	as	ADP
ejif-4441	76	82	a	a	DET
ejif-4441	76	83	natural	natural	ADJ
ejif-4441	76	84	or	or	CCONJ
ejif-4441	76	85	legal	legal	ADJ
ejif-4441	76	86	person	person	NOUN
ejif-4441	76	87	manufacturing	manufacture	VERB
ejif-4441	76	88	or	or	CCONJ
ejif-4441	76	89	selling	sell	VERB
ejif-4441	76	90	the	the	DET
ejif-4441	76	91	goods	good	NOUN
ejif-4441	76	92	to	to	PART
ejif-4441	76	93	be	be	AUX
ejif-4441	76	94	financed	finance	VERB
ejif-4441	76	95	;	;	PUNCT
ejif-4441	76	96	e	e	X
ejif-4441	76	97	)	)	PUNCT
ejif-4441	76	98	the	the	DET
ejif-4441	76	99	item	item	NOUN
ejif-4441	76	100	covered	cover	VERB
ejif-4441	76	101	by	by	ADP
ejif-4441	76	102	the	the	DET
ejif-4441	76	103	transaction	transaction	NOUN
ejif-4441	76	104	;	;	PUNCT
ejif-4441	76	105	ejif	ejif	PROPN
ejif-4441	76	106	–	–	PUNCT
ejif-4441	76	107	european	european	PROPN
ejif-4441	76	108	journal	journal	PROPN
ejif-4441	76	109	of	of	ADP
ejif-4441	76	110	islamic	islamic	PROPN
ejif-4441	76	111	finance	finance	PROPN
ejif-4441	76	112	no	no	DET
ejif-4441	76	113	17	17	NUM
ejif-4441	76	114	,	,	PUNCT
ejif-4441	76	115	april	april	PROPN
ejif-4441	76	116	(	(	PUNCT
ejif-4441	76	117	2021	2021	NUM
ejif-4441	76	118	)	)	PUNCT
ejif-4441	77	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-4441	77	2	issn	issn	VERB
ejif-4441	77	3	2421	2421	NUM
ejif-4441	77	4	-	-	SYM
ejif-4441	77	5	2172	2172	NUM
ejif-4441	77	6	doi	doi	NOUN
ejif-4441	77	7	:	:	PUNCT
ejif-4441	77	8	10.13135/2421	10.13135/2421	NUM
ejif-4441	77	9	-	-	SYM
ejif-4441	77	10	2172/4441	2172/4441	NUM
ejif-4441	77	11	5	5	NUM
ejif-4441	77	12	most	most	ADV
ejif-4441	77	13	important	important	ADJ
ejif-4441	77	14	transactions	transaction	NOUN
ejif-4441	77	15	provided	provide	VERB
ejif-4441	77	16	for	for	ADP
ejif-4441	77	17	by	by	ADP
ejif-4441	77	18	islamic	islamic	ADJ
ejif-4441	77	19	finance	finance	NOUN
ejif-4441	77	20	consistent	consistent	ADJ
ejif-4441	77	21	with	with	ADP
ejif-4441	77	22	the	the	DET
ejif-4441	77	23	principles	principle	NOUN
ejif-4441	77	24	of	of	ADP
ejif-4441	77	25	islamic	islamic	ADJ
ejif-4441	77	26	law	law	NOUN
ejif-4441	77	27	(	(	PUNCT
ejif-4441	77	28	shari’ah	shari’ah	NOUN
ejif-4441	77	29	)	)	PUNCT
ejif-4441	77	30	so	so	SCONJ
ejif-4441	77	31	as	as	SCONJ
ejif-4441	77	32	to	to	PART
ejif-4441	77	33	provide	provide	VERB
ejif-4441	77	34	for	for	ADP
ejif-4441	77	35	their	their	PRON
ejif-4441	77	36	regulation	regulation	NOUN
ejif-4441	77	37	within	within	ADP
ejif-4441	77	38	the	the	DET
ejif-4441	77	39	italian	italian	ADJ
ejif-4441	77	40	legal	legal	ADJ
ejif-4441	77	41	system	system	NOUN
ejif-4441	77	42	to	to	PART
ejif-4441	77	43	attract	attract	VERB
ejif-4441	77	44	huge	huge	ADJ
ejif-4441	77	45	amounts	amount	NOUN
ejif-4441	77	46	of	of	ADP
ejif-4441	77	47	capital	capital	NOUN
ejif-4441	77	48	that	that	PRON
ejif-4441	77	49	would	would	AUX
ejif-4441	77	50	otherwise	otherwise	ADV
ejif-4441	77	51	have	have	AUX
ejif-4441	77	52	passed	pass	VERB
ejif-4441	77	53	elsewhere	elsewhere	ADV
ejif-4441	77	54	;	;	PUNCT
ejif-4441	77	55	in	in	ADP
ejif-4441	77	56	other	other	ADJ
ejif-4441	77	57	words	word	NOUN
ejif-4441	77	58	,	,	PUNCT
ejif-4441	77	59	greater	great	ADJ
ejif-4441	77	60	tax	tax	NOUN
ejif-4441	77	61	revenue	revenue	NOUN
ejif-4441	77	62	would	would	AUX
ejif-4441	77	63	have	have	AUX
ejif-4441	77	64	been	be	AUX
ejif-4441	77	65	achieved	achieve	VERB
ejif-4441	77	66	through	through	ADP
ejif-4441	77	67	such	such	ADJ
ejif-4441	77	68	regulations	regulation	NOUN
ejif-4441	77	69	.	.	PUNCT
ejif-4441	78	1	therefore	therefore	ADV
ejif-4441	78	2	,	,	PUNCT
ejif-4441	78	3	the	the	DET
ejif-4441	78	4	italian	italian	ADJ
ejif-4441	78	5	legal	legal	ADJ
ejif-4441	78	6	system	system	NOUN
ejif-4441	78	7	as	as	SCONJ
ejif-4441	78	8	mentioned	mention	VERB
ejif-4441	78	9	above	above	ADV
ejif-4441	78	10	has	have	VERB
ejif-4441	78	11	no	no	DET
ejif-4441	78	12	regulatory	regulatory	ADJ
ejif-4441	78	13	structure	structure	NOUN
ejif-4441	78	14	as	as	ADP
ejif-4441	78	15	in	in	ADP
ejif-4441	78	16	the	the	DET
ejif-4441	78	17	united	united	PROPN
ejif-4441	78	18	kingdom	kingdom	PROPN
ejif-4441	78	19	and	and	CCONJ
ejif-4441	78	20	ireland	ireland	PROPN
ejif-4441	78	21	and	and	CCONJ
ejif-4441	78	22	there	there	PRON
ejif-4441	78	23	are	be	VERB
ejif-4441	78	24	no	no	DET
ejif-4441	78	25	administrative	administrative	ADJ
ejif-4441	78	26	documents	document	NOUN
ejif-4441	78	27	governing	govern	VERB
ejif-4441	78	28	tax	tax	NOUN
ejif-4441	78	29	treatment	treatment	NOUN
ejif-4441	78	30	as	as	ADP
ejif-4441	78	31	in	in	ADP
ejif-4441	78	32	france	france	PROPN
ejif-4441	78	33	.	.	PUNCT
ejif-4441	79	1	on	on	ADP
ejif-4441	79	2	that	that	DET
ejif-4441	79	3	point	point	NOUN
ejif-4441	79	4	,	,	PUNCT
ejif-4441	79	5	it	it	PRON
ejif-4441	79	6	is	be	AUX
ejif-4441	79	7	worth	worth	ADJ
ejif-4441	79	8	pointing	point	VERB
ejif-4441	79	9	out	out	ADP
ejif-4441	79	10	that	that	SCONJ
ejif-4441	79	11	in	in	ADP
ejif-4441	79	12	italy	italy	PROPN
ejif-4441	79	13	the	the	DET
ejif-4441	79	14	ministerial	ministerial	ADJ
ejif-4441	79	15	approach	approach	NOUN
ejif-4441	79	16	,	,	PUNCT
ejif-4441	79	17	which	which	PRON
ejif-4441	79	18	derives	derive	VERB
ejif-4441	79	19	mainly	mainly	ADV
ejif-4441	79	20	from	from	ADP
ejif-4441	79	21	the	the	DET
ejif-4441	79	22	tax	tax	NOUN
ejif-4441	79	23	authorities	authority	NOUN
ejif-4441	79	24	,	,	PUNCT
ejif-4441	79	25	is	be	AUX
ejif-4441	79	26	not	not	PART
ejif-4441	79	27	binding	bind	VERB
ejif-4441	79	28	on	on	ADP
ejif-4441	79	29	either	either	CCONJ
ejif-4441	79	30	the	the	DET
ejif-4441	79	31	taxpayer	taxpayer	NOUN
ejif-4441	79	32	or	or	CCONJ
ejif-4441	79	33	the	the	DET
ejif-4441	79	34	court	court	NOUN
ejif-4441	79	35	and	and	CCONJ
ejif-4441	79	36	does	do	AUX
ejif-4441	79	37	not	not	PART
ejif-4441	79	38	,	,	PUNCT
ejif-4441	79	39	above	above	ADP
ejif-4441	79	40	all	all	PRON
ejif-4441	79	41	,	,	PUNCT
ejif-4441	79	42	provide	provide	VERB
ejif-4441	79	43	a	a	DET
ejif-4441	79	44	source	source	NOUN
ejif-4441	79	45	of	of	ADP
ejif-4441	79	46	law	law	NOUN
ejif-4441	79	47	11	11	NUM
ejif-4441	79	48	.	.	PUNCT
ejif-4441	80	1	this	this	DET
ejif-4441	80	2	principle	principle	NOUN
ejif-4441	80	3	has	have	AUX
ejif-4441	80	4	frequently	frequently	ADV
ejif-4441	80	5	been	be	AUX
ejif-4441	80	6	reiterated	reiterate	VERB
ejif-4441	80	7	by	by	ADP
ejif-4441	80	8	the	the	DET
ejif-4441	80	9	italian	italian	ADJ
ejif-4441	80	10	supreme	supreme	PROPN
ejif-4441	80	11	court	court	PROPN
ejif-4441	80	12	having	having	AUX
ejif-4441	80	13	ruled	rule	VERB
ejif-4441	80	14	on	on	ADP
ejif-4441	80	15	the	the	DET
ejif-4441	80	16	legal	legal	ADJ
ejif-4441	80	17	effectiveness	effectiveness	NOUN
ejif-4441	80	18	and	and	CCONJ
ejif-4441	80	19	the	the	DET
ejif-4441	80	20	possibility	possibility	NOUN
ejif-4441	80	21	of	of	ADP
ejif-4441	80	22	challenging	challenge	VERB
ejif-4441	80	23	such	such	ADJ
ejif-4441	80	24	activities	activity	NOUN
ejif-4441	80	25	12	12	NUM
ejif-4441	80	26	.	.	PUNCT
ejif-4441	81	1	as	as	ADP
ejif-4441	81	2	a	a	DET
ejif-4441	81	3	consequence	consequence	NOUN
ejif-4441	81	4	,	,	PUNCT
ejif-4441	81	5	a	a	DET
ejif-4441	81	6	french	french	ADJ
ejif-4441	81	7	-	-	PUNCT
ejif-4441	81	8	like	like	ADJ
ejif-4441	81	9	approach	approach	NOUN
ejif-4441	81	10	in	in	ADP
ejif-4441	81	11	an	an	DET
ejif-4441	81	12	italian	italian	ADJ
ejif-4441	81	13	system	system	NOUN
ejif-4441	81	14	is	be	AUX
ejif-4441	81	15	certainly	certainly	ADV
ejif-4441	81	16	not	not	PART
ejif-4441	81	17	applicable	applicable	ADJ
ejif-4441	81	18	;	;	PUNCT
ejif-4441	81	19	on	on	ADP
ejif-4441	81	20	the	the	DET
ejif-4441	81	21	contrary	contrary	NOUN
ejif-4441	81	22	,	,	PUNCT
ejif-4441	81	23	a	a	DET
ejif-4441	81	24	system	system	NOUN
ejif-4441	81	25	such	such	ADJ
ejif-4441	81	26	as	as	ADP
ejif-4441	81	27	the	the	DET
ejif-4441	81	28	british	british	ADJ
ejif-4441	81	29	and	and	CCONJ
ejif-4441	81	30	irish	irish	ADJ
ejif-4441	81	31	ones	one	NOUN
ejif-4441	81	32	is	be	AUX
ejif-4441	81	33	more	more	ADV
ejif-4441	81	34	suitable	suitable	ADJ
ejif-4441	81	35	.	.	PUNCT
ejif-4441	82	1	in	in	ADP
ejif-4441	82	2	this	this	DET
ejif-4441	82	3	respect	respect	NOUN
ejif-4441	82	4	,	,	PUNCT
ejif-4441	82	5	the	the	DET
ejif-4441	82	6	aforementioned	aforementioned	ADJ
ejif-4441	82	7	proposal	proposal	NOUN
ejif-4441	82	8	for	for	ADP
ejif-4441	82	9	a	a	DET
ejif-4441	82	10	law	law	NOUN
ejif-4441	82	11	to	to	PART
ejif-4441	82	12	create	create	VERB
ejif-4441	82	13	specific	specific	ADJ
ejif-4441	82	14	rules	rule	NOUN
ejif-4441	82	15	in	in	ADP
ejif-4441	82	16	order	order	NOUN
ejif-4441	82	17	to	to	PART
ejif-4441	82	18	finally	finally	ADV
ejif-4441	82	19	“	"	PUNCT
ejif-4441	82	20	seal	seal	VERB
ejif-4441	82	21	”	"	PUNCT
ejif-4441	82	22	the	the	DET
ejif-4441	82	23	civil	civil	ADJ
ejif-4441	82	24	-	-	PUNCT
ejif-4441	82	25	tax	tax	NOUN
ejif-4441	82	26	treatment	treatment	NOUN
ejif-4441	82	27	of	of	ADP
ejif-4441	82	28	islamic	islamic	ADJ
ejif-4441	82	29	finance	finance	NOUN
ejif-4441	82	30	appears	appear	VERB
ejif-4441	82	31	to	to	PART
ejif-4441	82	32	be	be	AUX
ejif-4441	82	33	more	more	ADV
ejif-4441	82	34	appropriate	appropriate	ADJ
ejif-4441	82	35	.	.	PUNCT
ejif-4441	83	1	actually	actually	ADV
ejif-4441	83	2	,	,	PUNCT
ejif-4441	83	3	in	in	ADP
ejif-4441	83	4	the	the	DET
ejif-4441	83	5	opinion	opinion	NOUN
ejif-4441	83	6	of	of	ADP
ejif-4441	83	7	the	the	DET
ejif-4441	83	8	authors	author	NOUN
ejif-4441	83	9	,	,	PUNCT
ejif-4441	83	10	a	a	DET
ejif-4441	83	11	specific	specific	ADJ
ejif-4441	83	12	set	set	NOUN
ejif-4441	83	13	of	of	ADP
ejif-4441	83	14	provisions	provision	NOUN
ejif-4441	83	15	can	can	AUX
ejif-4441	83	16	be	be	AUX
ejif-4441	83	17	identified	identify	VERB
ejif-4441	83	18	through	through	ADP
ejif-4441	83	19	a	a	DET
ejif-4441	83	20	root	root	NOUN
ejif-4441	83	21	and	and	CCONJ
ejif-4441	83	22	branch	branch	NOUN
ejif-4441	83	23	reform	reform	NOUN
ejif-4441	83	24	of	of	ADP
ejif-4441	83	25	the	the	DET
ejif-4441	83	26	entire	entire	ADJ
ejif-4441	83	27	italian	italian	ADJ
ejif-4441	83	28	tax	tax	NOUN
ejif-4441	83	29	system	system	NOUN
ejif-4441	83	30	.	.	PUNCT
ejif-4441	84	1	undoubtedly	undoubtedly	ADV
ejif-4441	84	2	,	,	PUNCT
ejif-4441	84	3	the	the	DET
ejif-4441	84	4	system	system	NOUN
ejif-4441	84	5	is	be	AUX
ejif-4441	84	6	f	f	NOUN
ejif-4441	84	7	)	)	PUNCT
ejif-4441	84	8	the	the	DET
ejif-4441	84	9	margin	margin	NOUN
ejif-4441	84	10	,	,	PUNCT
ejif-4441	84	11	as	as	ADP
ejif-4441	84	12	remuneration	remuneration	NOUN
ejif-4441	84	13	received	receive	VERB
ejif-4441	84	14	by	by	ADP
ejif-4441	84	15	the	the	DET
ejif-4441	84	16	bank	bank	NOUN
ejif-4441	84	17	;	;	PUNCT
ejif-4441	84	18	g	g	X
ejif-4441	84	19	)	)	PUNCT
ejif-4441	84	20	the	the	DET
ejif-4441	84	21	transaction	transaction	NOUN
ejif-4441	84	22	.	.	PUNCT
ejif-4441	85	1	article	article	NOUN
ejif-4441	85	2	3	3	NUM
ejif-4441	85	3	deals	deal	NOUN
ejif-4441	85	4	with	with	ADP
ejif-4441	85	5	three	three	NUM
ejif-4441	85	6	financial	financial	ADJ
ejif-4441	85	7	transactions	transaction	NOUN
ejif-4441	85	8	,	,	PUNCT
ejif-4441	85	9	currently	currently	ADV
ejif-4441	85	10	not	not	PART
ejif-4441	85	11	considered	consider	VERB
ejif-4441	85	12	in	in	ADP
ejif-4441	85	13	the	the	DET
ejif-4441	85	14	italian	italian	ADJ
ejif-4441	85	15	legal	legal	ADJ
ejif-4441	85	16	system	system	NOUN
ejif-4441	85	17	,	,	PUNCT
ejif-4441	85	18	murabaha	murabaha	NOUN
ejif-4441	85	19	,	,	PUNCT
ejif-4441	85	20	ijarah	ijarah	PROPN
ejif-4441	85	21	and	and	CCONJ
ejif-4441	85	22	istisna'a	istisna'a	NOUN
ejif-4441	85	23	,	,	PUNCT
ejif-4441	85	24	regulating	regulate	VERB
ejif-4441	85	25	their	their	PRON
ejif-4441	85	26	tax	tax	NOUN
ejif-4441	85	27	treatment	treatment	NOUN
ejif-4441	85	28	and	and	CCONJ
ejif-4441	85	29	classifying	classify	VERB
ejif-4441	85	30	them	they	PRON
ejif-4441	85	31	in	in	ADP
ejif-4441	85	32	our	our	PRON
ejif-4441	85	33	legal	legal	ADJ
ejif-4441	85	34	system	system	NOUN
ejif-4441	85	35	.	.	PUNCT
ejif-4441	86	1	article	article	NOUN
ejif-4441	86	2	4	4	NUM
ejif-4441	86	3	defines	define	VERB
ejif-4441	86	4	the	the	DET
ejif-4441	86	5	sukuk	sukuk	NOUN
ejif-4441	86	6	as	as	ADP
ejif-4441	86	7	securities	security	NOUN
ejif-4441	86	8	,	,	PUNCT
ejif-4441	86	9	framing	frame	VERB
ejif-4441	86	10	them	they	PRON
ejif-4441	86	11	in	in	ADP
ejif-4441	86	12	the	the	DET
ejif-4441	86	13	single	single	ADJ
ejif-4441	86	14	text	text	NOUN
ejif-4441	86	15	of	of	ADP
ejif-4441	86	16	financial	financial	ADJ
ejif-4441	86	17	brokerage	brokerage	NOUN
ejif-4441	86	18	provisions	provision	NOUN
ejif-4441	86	19	under	under	ADP
ejif-4441	86	20	legislative	legislative	ADJ
ejif-4441	86	21	decree	decree	NOUN
ejif-4441	86	22	no	no	INTJ
ejif-4441	86	23	.	.	PUNCT
ejif-4441	87	1	58/1998	58/1998	ADV
ejif-4441	87	2	,	,	PUNCT
ejif-4441	87	3	and	and	CCONJ
ejif-4441	87	4	regulating	regulate	VERB
ejif-4441	87	5	the	the	DET
ejif-4441	87	6	public	public	ADJ
ejif-4441	87	7	offer	offer	NOUN
ejif-4441	87	8	thereof	thereof	ADV
ejif-4441	87	9	.	.	PUNCT
ejif-4441	88	1	again	again	ADV
ejif-4441	88	2	with	with	ADP
ejif-4441	88	3	regard	regard	NOUN
ejif-4441	88	4	to	to	ADP
ejif-4441	88	5	sukuk	sukuk	NOUN
ejif-4441	88	6	,	,	PUNCT
ejif-4441	88	7	article	article	NOUN
ejif-4441	88	8	5	5	NUM
ejif-4441	88	9	regulates	regulate	VERB
ejif-4441	88	10	the	the	DET
ejif-4441	88	11	characteristics	characteristic	NOUN
ejif-4441	88	12	and	and	CCONJ
ejif-4441	88	13	tax	tax	NOUN
ejif-4441	88	14	aspects	aspect	NOUN
ejif-4441	88	15	of	of	ADP
ejif-4441	88	16	sukuk	sukuk	NOUN
ejif-4441	88	17	,	,	PUNCT
ejif-4441	88	18	including	include	VERB
ejif-4441	88	19	the	the	DET
ejif-4441	88	20	provisions	provision	NOUN
ejif-4441	88	21	relating	relate	VERB
ejif-4441	88	22	to	to	ADP
ejif-4441	88	23	the	the	DET
ejif-4441	88	24	tax	tax	NOUN
ejif-4441	88	25	treatment	treatment	NOUN
ejif-4441	88	26	of	of	ADP
ejif-4441	88	27	sukuk	sukuk	ADJ
ejif-4441	88	28	issues	issue	NOUN
ejif-4441	88	29	,	,	PUNCT
ejif-4441	88	30	consistent	consistent	ADJ
ejif-4441	88	31	with	with	ADP
ejif-4441	88	32	the	the	DET
ejif-4441	88	33	current	current	ADJ
ejif-4441	88	34	regulations	regulation	NOUN
ejif-4441	88	35	.	.	PUNCT
ejif-4441	89	1	article	article	NOUN
ejif-4441	89	2	6	6	NUM
ejif-4441	89	3	states	state	VERB
ejif-4441	89	4	that	that	SCONJ
ejif-4441	89	5	the	the	DET
ejif-4441	89	6	transactions	transaction	NOUN
ejif-4441	89	7	referred	refer	VERB
ejif-4441	89	8	to	to	ADP
ejif-4441	89	9	in	in	ADP
ejif-4441	89	10	articles	article	NOUN
ejif-4441	89	11	3	3	NUM
ejif-4441	89	12	,	,	PUNCT
ejif-4441	89	13	4	4	NUM
ejif-4441	89	14	and	and	CCONJ
ejif-4441	89	15	5	5	NUM
ejif-4441	89	16	,	,	PUNCT
ejif-4441	89	17	in	in	ADP
ejif-4441	89	18	any	any	DET
ejif-4441	89	19	case	case	NOUN
ejif-4441	89	20	,	,	PUNCT
ejif-4441	89	21	shall	shall	AUX
ejif-4441	89	22	be	be	AUX
ejif-4441	89	23	subject	subject	ADJ
ejif-4441	89	24	to	to	ADP
ejif-4441	89	25	ongoing	ongoing	ADJ
ejif-4441	89	26	monitoring	monitoring	NOUN
ejif-4441	89	27	and	and	CCONJ
ejif-4441	89	28	to	to	ADP
ejif-4441	89	29	the	the	DET
ejif-4441	89	30	obligation	obligation	NOUN
ejif-4441	89	31	of	of	ADP
ejif-4441	89	32	suitable	suitable	ADJ
ejif-4441	89	33	control	control	NOUN
ejif-4441	89	34	,	,	PUNCT
ejif-4441	89	35	enhanced	enhance	VERB
ejif-4441	89	36	,	,	PUNCT
ejif-4441	89	37	pursuant	pursuant	ADJ
ejif-4441	89	38	to	to	ADP
ejif-4441	89	39	and	and	CCONJ
ejif-4441	89	40	for	for	ADP
ejif-4441	89	41	the	the	DET
ejif-4441	89	42	purposes	purpose	NOUN
ejif-4441	89	43	of	of	ADP
ejif-4441	89	44	article	article	NOUN
ejif-4441	89	45	28	28	NUM
ejif-4441	89	46	of	of	ADP
ejif-4441	89	47	legislative	legislative	ADJ
ejif-4441	89	48	decree	decree	NOUN
ejif-4441	89	49	no	no	INTJ
ejif-4441	89	50	.	.	NOUN
ejif-4441	89	51	231	231	NUM
ejif-4441	89	52	dated	date	VERB
ejif-4441	89	53	november	november	PROPN
ejif-4441	89	54	21st	21st	NOUN
ejif-4441	89	55	,	,	PUNCT
ejif-4441	89	56	2007	2007	NUM
ejif-4441	89	57	.	.	PUNCT
ejif-4441	90	1	the	the	DET
ejif-4441	90	2	proposed	propose	VERB
ejif-4441	90	3	law	law	NOUN
ejif-4441	90	4	does	do	AUX
ejif-4441	90	5	not	not	PART
ejif-4441	90	6	contain	contain	VERB
ejif-4441	90	7	a	a	DET
ejif-4441	90	8	provision	provision	NOUN
ejif-4441	90	9	on	on	ADP
ejif-4441	90	10	financial	financial	ADJ
ejif-4441	90	11	hedging	hedging	NOUN
ejif-4441	90	12	,	,	PUNCT
ejif-4441	90	13	as	as	ADP
ejif-4441	90	14	the	the	DET
ejif-4441	90	15	transactions	transaction	NOUN
ejif-4441	90	16	introduced	introduce	VERB
ejif-4441	90	17	in	in	ADP
ejif-4441	90	18	our	our	PRON
ejif-4441	90	19	system	system	NOUN
ejif-4441	90	20	,	,	PUNCT
ejif-4441	90	21	being	be	AUX
ejif-4441	90	22	currently	currently	ADV
ejif-4441	90	23	not	not	PART
ejif-4441	90	24	feasible	feasible	ADJ
ejif-4441	90	25	,	,	PUNCT
ejif-4441	90	26	will	will	AUX
ejif-4441	90	27	only	only	ADV
ejif-4441	90	28	constitute	constitute	VERB
ejif-4441	90	29	an	an	DET
ejif-4441	90	30	increase	increase	NOUN
ejif-4441	90	31	in	in	ADP
ejif-4441	90	32	revenue	revenue	NOUN
ejif-4441	90	33	for	for	ADP
ejif-4441	90	34	the	the	DET
ejif-4441	90	35	public	public	ADJ
ejif-4441	90	36	treasury	treasury	NOUN
ejif-4441	90	37	"	"	PUNCT
ejif-4441	90	38	.	.	PUNCT
ejif-4441	91	1	11	11	NUM
ejif-4441	91	2	in	in	ADP
ejif-4441	91	3	addition	addition	NOUN
ejif-4441	91	4	,	,	PUNCT
ejif-4441	91	5	it	it	PRON
ejif-4441	91	6	is	be	AUX
ejif-4441	91	7	customary	customary	ADJ
ejif-4441	91	8	for	for	SCONJ
ejif-4441	91	9	the	the	DET
ejif-4441	91	10	tax	tax	NOUN
ejif-4441	91	11	authorities	authority	NOUN
ejif-4441	91	12	,	,	PUNCT
ejif-4441	91	13	once	once	ADV
ejif-4441	91	14	a	a	DET
ejif-4441	91	15	measure	measure	NOUN
ejif-4441	91	16	has	have	AUX
ejif-4441	91	17	been	be	AUX
ejif-4441	91	18	issued	issue	VERB
ejif-4441	91	19	with	with	ADP
ejif-4441	91	20	instructions	instruction	NOUN
ejif-4441	91	21	to	to	ADP
ejif-4441	91	22	the	the	DET
ejif-4441	91	23	taxpayer	taxpayer	NOUN
ejif-4441	91	24	,	,	PUNCT
ejif-4441	91	25	to	to	PART
ejif-4441	91	26	challenge	challenge	VERB
ejif-4441	91	27	its	its	PRON
ejif-4441	91	28	content	content	NOUN
ejif-4441	91	29	during	during	ADP
ejif-4441	91	30	the	the	DET
ejif-4441	91	31	assessment	assessment	NOUN
ejif-4441	91	32	phase	phase	NOUN
ejif-4441	91	33	resulting	result	VERB
ejif-4441	91	34	in	in	ADP
ejif-4441	91	35	a	a	DET
ejif-4441	91	36	tax	tax	NOUN
ejif-4441	91	37	litigation	litigation	NOUN
ejif-4441	91	38	.	.	PUNCT
ejif-4441	92	1	12	12	NUM
ejif-4441	92	2	sup	sup	NOUN
ejif-4441	92	3	.	.	PUNCT
ejif-4441	93	1	court	court	PROPN
ejif-4441	93	2	n.	n.	PROPN
ejif-4441	93	3	6185/2017	6185/2017	PROPN
ejif-4441	93	4	and	and	CCONJ
ejif-4441	93	5	sup	sup	NOUN
ejif-4441	93	6	.	.	PUNCT
ejif-4441	94	1	court	court	PROPN
ejif-4441	94	2	n.	n.	PROPN
ejif-4441	94	3	10915/2015	10915/2015	PROPN
ejif-4441	94	4	.	.	PUNCT
ejif-4441	95	1	outdated	outdated	ADJ
ejif-4441	95	2	nowadays	nowadays	ADV
ejif-4441	95	3	,	,	PUNCT
ejif-4441	95	4	considering	consider	VERB
ejif-4441	95	5	also	also	ADV
ejif-4441	95	6	that	that	SCONJ
ejif-4441	95	7	the	the	DET
ejif-4441	95	8	inland	inland	ADJ
ejif-4441	95	9	revenue	revenue	NOUN
ejif-4441	95	10	agency	agency	NOUN
ejif-4441	95	11	is	be	AUX
ejif-4441	95	12	encouraging	encourage	VERB
ejif-4441	95	13	efforts	effort	NOUN
ejif-4441	95	14	towards	towards	ADP
ejif-4441	95	15	this	this	DET
ejif-4441	95	16	approach	approach	NOUN
ejif-4441	95	17	13	13	NUM
ejif-4441	95	18	.	.	PUNCT
ejif-4441	96	1	while	while	SCONJ
ejif-4441	96	2	from	from	ADP
ejif-4441	96	3	a	a	DET
ejif-4441	96	4	strictly	strictly	ADV
ejif-4441	96	5	tax	tax	NOUN
ejif-4441	96	6	standpoint	standpoint	NOUN
ejif-4441	96	7	,	,	PUNCT
ejif-4441	96	8	the	the	DET
ejif-4441	96	9	framework	framework	NOUN
ejif-4441	96	10	of	of	ADP
ejif-4441	96	11	islamic	islamic	ADJ
ejif-4441	96	12	finance	finance	NOUN
ejif-4441	96	13	must	must	AUX
ejif-4441	96	14	take	take	VERB
ejif-4441	96	15	into	into	ADP
ejif-4441	96	16	account	account	NOUN
ejif-4441	96	17	which	which	DET
ejif-4441	96	18	type	type	NOUN
ejif-4441	96	19	of	of	ADP
ejif-4441	96	20	approach	approach	NOUN
ejif-4441	96	21	to	to	PART
ejif-4441	96	22	choose	choose	VERB
ejif-4441	96	23	,	,	PUNCT
ejif-4441	96	24	whether	whether	SCONJ
ejif-4441	96	25	formal	formal	ADJ
ejif-4441	96	26	or	or	CCONJ
ejif-4441	96	27	substantial	substantial	ADJ
ejif-4441	96	28	.	.	PUNCT
ejif-4441	97	1	the	the	DET
ejif-4441	97	2	first	first	ADJ
ejif-4441	97	3	approach	approach	NOUN
ejif-4441	97	4	would	would	AUX
ejif-4441	97	5	lead	lead	VERB
ejif-4441	97	6	to	to	ADP
ejif-4441	97	7	a	a	DET
ejif-4441	97	8	disadvantage	disadvantage	NOUN
ejif-4441	97	9	compared	compare	VERB
ejif-4441	97	10	to	to	ADP
ejif-4441	97	11	the	the	DET
ejif-4441	97	12	"	"	PUNCT
ejif-4441	97	13	standard	standard	ADJ
ejif-4441	97	14	transactions	transaction	NOUN
ejif-4441	97	15	"	"	PUNCT
ejif-4441	97	16	one	one	NUM
ejif-4441	97	17	and	and	CCONJ
ejif-4441	97	18	would	would	AUX
ejif-4441	97	19	lead	lead	VERB
ejif-4441	97	20	to	to	ADP
ejif-4441	97	21	a	a	DET
ejif-4441	97	22	potential	potential	ADJ
ejif-4441	97	23	increase	increase	NOUN
ejif-4441	97	24	in	in	ADP
ejif-4441	97	25	taxation	taxation	NOUN
ejif-4441	97	26	for	for	ADP
ejif-4441	97	27	the	the	DET
ejif-4441	97	28	islamic	islamic	ADJ
ejif-4441	97	29	finance	finance	NOUN
ejif-4441	97	30	transaction	transaction	NOUN
ejif-4441	97	31	;	;	PUNCT
ejif-4441	97	32	through	through	ADP
ejif-4441	97	33	the	the	DET
ejif-4441	97	34	substantial	substantial	ADJ
ejif-4441	97	35	approach	approach	NOUN
ejif-4441	97	36	,	,	PUNCT
ejif-4441	97	37	the	the	DET
ejif-4441	97	38	results	result	NOUN
ejif-4441	97	39	would	would	AUX
ejif-4441	97	40	be	be	AUX
ejif-4441	97	41	more	more	ADV
ejif-4441	97	42	acceptable	acceptable	ADJ
ejif-4441	97	43	with	with	ADP
ejif-4441	97	44	reference	reference	NOUN
ejif-4441	97	45	to	to	ADP
ejif-4441	97	46	direct	direct	ADJ
ejif-4441	97	47	taxes	taxis	NOUN
ejif-4441	97	48	,	,	PUNCT
ejif-4441	97	49	but	but	CCONJ
ejif-4441	97	50	there	there	PRON
ejif-4441	97	51	would	would	AUX
ejif-4441	97	52	be	be	AUX
ejif-4441	97	53	more	more	ADJ
ejif-4441	97	54	problems	problem	NOUN
ejif-4441	97	55	with	with	ADP
ejif-4441	97	56	indirect	indirect	ADJ
ejif-4441	97	57	taxes	taxis	NOUN
ejif-4441	97	58	,	,	PUNCT
ejif-4441	97	59	such	such	ADJ
ejif-4441	97	60	as	as	ADP
ejif-4441	97	61	,	,	PUNCT
ejif-4441	97	62	for	for	ADP
ejif-4441	97	63	example	example	NOUN
ejif-4441	97	64	,	,	PUNCT
ejif-4441	97	65	the	the	DET
ejif-4441	97	66	registration	registration	NOUN
ejif-4441	97	67	tax	tax	NOUN
ejif-4441	97	68	,	,	PUNCT
ejif-4441	97	69	which	which	PRON
ejif-4441	97	70	is	be	AUX
ejif-4441	97	71	due	due	ADJ
ejif-4441	97	72	to	to	ADP
ejif-4441	97	73	each	each	DET
ejif-4441	97	74	single	single	ADJ
ejif-4441	97	75	transaction	transaction	NOUN
ejif-4441	97	76	[	[	X
ejif-4441	97	77	22	22	NUM
ejif-4441	97	78	]	]	PUNCT
ejif-4441	97	79	.	.	PUNCT
ejif-4441	98	1	on	on	ADP
ejif-4441	98	2	the	the	DET
ejif-4441	98	3	strength	strength	NOUN
ejif-4441	98	4	of	of	ADP
ejif-4441	98	5	this	this	DET
ejif-4441	98	6	choice	choice	NOUN
ejif-4441	98	7	,	,	PUNCT
ejif-4441	98	8	the	the	DET
ejif-4441	98	9	line	line	NOUN
ejif-4441	98	10	of	of	ADP
ejif-4441	98	11	the	the	DET
ejif-4441	98	12	other	other	ADJ
ejif-4441	98	13	countries	country	NOUN
ejif-4441	98	14	with	with	ADP
ejif-4441	98	15	a	a	DET
ejif-4441	98	16	greater	great	ADJ
ejif-4441	98	17	experience	experience	NOUN
ejif-4441	98	18	in	in	ADP
ejif-4441	98	19	the	the	DET
ejif-4441	98	20	past	past	NOUN
ejif-4441	98	21	as	as	SCONJ
ejif-4441	98	22	highlighted	highlight	VERB
ejif-4441	98	23	in	in	ADP
ejif-4441	98	24	the	the	DET
ejif-4441	98	25	previous	previous	ADJ
ejif-4441	98	26	paragraph	paragraph	NOUN
ejif-4441	98	27	is	be	AUX
ejif-4441	98	28	to	to	PART
ejif-4441	98	29	apply	apply	VERB
ejif-4441	98	30	the	the	DET
ejif-4441	98	31	principle	principle	NOUN
ejif-4441	98	32	of	of	ADP
ejif-4441	98	33	the	the	DET
ejif-4441	98	34	substance	substance	NOUN
ejif-4441	98	35	prevailing	prevail	VERB
ejif-4441	98	36	over	over	ADP
ejif-4441	98	37	the	the	DET
ejif-4441	98	38	form	form	NOUN
ejif-4441	98	39	with	with	ADP
ejif-4441	98	40	regard	regard	NOUN
ejif-4441	98	41	to	to	ADP
ejif-4441	98	42	the	the	DET
ejif-4441	98	43	islamic	islamic	ADJ
ejif-4441	98	44	financial	financial	ADJ
ejif-4441	98	45	instruments	instrument	NOUN
ejif-4441	98	46	14	14	NUM
ejif-4441	98	47	.	.	PUNCT
ejif-4441	99	1	for	for	ADP
ejif-4441	99	2	a	a	DET
ejif-4441	99	3	better	well	ADJ
ejif-4441	99	4	understanding	understanding	NOUN
ejif-4441	99	5	of	of	ADP
ejif-4441	99	6	the	the	DET
ejif-4441	99	7	aforementioned	aforementioned	ADJ
ejif-4441	99	8	elements	element	NOUN
ejif-4441	99	9	table	table	NOUN
ejif-4441	99	10	ii	ii	PROPN
ejif-4441	99	11	outlines	outline	VERB
ejif-4441	99	12	the	the	DET
ejif-4441	99	13	differences	difference	NOUN
ejif-4441	99	14	between	between	ADP
ejif-4441	99	15	the	the	DET
ejif-4441	99	16	two	two	NUM
ejif-4441	99	17	countries	country	NOUN
ejif-4441	99	18	together	together	ADV
ejif-4441	99	19	with	with	ADP
ejif-4441	99	20	the	the	DET
ejif-4441	99	21	pros	pro	NOUN
ejif-4441	99	22	and	and	CCONJ
ejif-4441	99	23	cons	con	NOUN
ejif-4441	99	24	of	of	ADP
ejif-4441	99	25	the	the	DET
ejif-4441	99	26	"	"	PUNCT
ejif-4441	99	27	strategies	strategy	NOUN
ejif-4441	99	28	"	"	PUNCT
ejif-4441	99	29	applied	apply	VERB
ejif-4441	99	30	:	:	PUNCT
ejif-4441	99	31	table	table	NOUN
ejif-4441	99	32	ii	ii	PROPN
ejif-4441	99	33	.	.	PUNCT
ejif-4441	100	1	comparative	comparative	ADJ
ejif-4441	100	2	analysis	analysis	NOUN
ejif-4441	100	3	countries	country	NOUN
ejif-4441	100	4	strategies	strategy	NOUN
ejif-4441	100	5	adopted	adopt	VERB
ejif-4441	100	6	by	by	ADP
ejif-4441	100	7	the	the	DET
ejif-4441	100	8	countries	country	NOUN
ejif-4441	100	9	surveyed	survey	VERB
ejif-4441	100	10	positive	positive	ADJ
ejif-4441	100	11	aspects	aspect	NOUN
ejif-4441	100	12	found	find	VERB
ejif-4441	100	13	in	in	ADP
ejif-4441	100	14	italy	italy	PROPN
ejif-4441	100	15	by	by	ADP
ejif-4441	100	16	country	country	NOUN
ejif-4441	100	17	strategies	strategy	NOUN
ejif-4441	100	18	negative	negative	ADJ
ejif-4441	100	19	aspects	aspect	NOUN
ejif-4441	100	20	found	find	VERB
ejif-4441	100	21	in	in	ADP
ejif-4441	100	22	italy	italy	PROPN
ejif-4441	100	23	by	by	ADP
ejif-4441	100	24	country	country	NOUN
ejif-4441	100	25	strategies	strategy	NOUN
ejif-4441	100	26	common	common	ADJ
ejif-4441	100	27	ground	ground	NOUN
ejif-4441	100	28	united	united	PROPN
ejif-4441	100	29	kingdom	kingdom	PROPN
ejif-4441	100	30	adoption	adoption	NOUN
ejif-4441	100	31	of	of	ADP
ejif-4441	100	32	a	a	DET
ejif-4441	100	33	specific	specific	ADJ
ejif-4441	100	34	legislation	legislation	NOUN
ejif-4441	100	35	regulatory	regulatory	ADJ
ejif-4441	100	36	certainty	certainty	NOUN
ejif-4441	100	37	bureaucracy	bureaucracy	NOUN
ejif-4441	100	38	and	and	CCONJ
ejif-4441	100	39	timing	timing	NOUN
ejif-4441	100	40	in	in	ADP
ejif-4441	100	41	setting	set	VERB
ejif-4441	100	42	up	up	ADP
ejif-4441	100	43	tax	tax	NOUN
ejif-4441	100	44	legislation	legislation	NOUN
ejif-4441	100	45	principle	principle	NOUN
ejif-4441	100	46	of	of	ADP
ejif-4441	100	47	prevalence	prevalence	NOUN
ejif-4441	100	48	of	of	ADP
ejif-4441	100	49	substance	substance	NOUN
ejif-4441	100	50	over	over	ADP
ejif-4441	100	51	form	form	NOUN
ejif-4441	100	52	france	france	PROPN
ejif-4441	100	53	issuance	issuance	NOUN
ejif-4441	100	54	of	of	ADP
ejif-4441	100	55	clarifying	clarify	VERB
ejif-4441	100	56	documents	document	NOUN
ejif-4441	100	57	by	by	ADP
ejif-4441	100	58	tax	tax	NOUN
ejif-4441	100	59	authorities	authority	NOUN
ejif-4441	100	60	bureaucracy	bureaucracy	NOUN
ejif-4441	100	61	reduction	reduction	NOUN
ejif-4441	100	62	possibility	possibility	NOUN
ejif-4441	100	63	to	to	PART
ejif-4441	100	64	recast	recast	VERB
ejif-4441	100	65	the	the	DET
ejif-4441	100	66	procedure	procedure	NOUN
ejif-4441	100	67	during	during	ADP
ejif-4441	100	68	the	the	DET
ejif-4441	100	69	assessment	assessment	NOUN
ejif-4441	100	70	phase	phase	NOUN
ejif-4441	100	71	by	by	ADP
ejif-4441	100	72	the	the	DET
ejif-4441	100	73	tax	tax	NOUN
ejif-4441	100	74	authority	authority	NOUN
ejif-4441	100	75	13	13	NUM
ejif-4441	100	76	interview	interview	NOUN
ejif-4441	100	77	with	with	ADP
ejif-4441	100	78	the	the	DET
ejif-4441	100	79	director	director	NOUN
ejif-4441	100	80	of	of	ADP
ejif-4441	100	81	the	the	DET
ejif-4441	100	82	revenue	revenue	NOUN
ejif-4441	100	83	agency	agency	PROPN
ejif-4441	100	84	dr	dr	PROPN
ejif-4441	100	85	.	.	PROPN
ejif-4441	100	86	ruffini	ruffini	PROPN
ejif-4441	100	87	of	of	ADP
ejif-4441	100	88	august	august	PROPN
ejif-4441	100	89	25	25	NUM
ejif-4441	100	90	,	,	PUNCT
ejif-4441	100	91	2020	2020	NUM
ejif-4441	100	92	:	:	PUNCT
ejif-4441	100	93	"	"	PUNCT
ejif-4441	100	94	we	we	PRON
ejif-4441	100	95	do	do	AUX
ejif-4441	100	96	not	not	PART
ejif-4441	100	97	have	have	VERB
ejif-4441	100	98	a	a	DET
ejif-4441	100	99	tax	tax	NOUN
ejif-4441	100	100	system	system	NOUN
ejif-4441	100	101	.	.	PUNCT
ejif-4441	101	1	we	we	PRON
ejif-4441	101	2	are	be	AUX
ejif-4441	101	3	in	in	ADP
ejif-4441	101	4	a	a	DET
ejif-4441	101	5	jungle	jungle	NOUN
ejif-4441	101	6	impossible	impossible	ADJ
ejif-4441	101	7	for	for	SCONJ
ejif-4441	101	8	anyone	anyone	PRON
ejif-4441	101	9	to	to	PART
ejif-4441	101	10	be	be	AUX
ejif-4441	101	11	understood	understand	VERB
ejif-4441	101	12	,	,	PUNCT
ejif-4441	101	13	completely	completely	ADV
ejif-4441	101	14	out	out	ADP
ejif-4441	101	15	of	of	ADP
ejif-4441	101	16	control	control	NOUN
ejif-4441	101	17	.	.	PUNCT
ejif-4441	102	1	over	over	ADP
ejif-4441	102	2	the	the	DET
ejif-4441	102	3	years	year	NOUN
ejif-4441	102	4	,	,	PUNCT
ejif-4441	102	5	financial	financial	ADJ
ejif-4441	102	6	laws	law	NOUN
ejif-4441	102	7	have	have	AUX
ejif-4441	102	8	literally	literally	ADV
ejif-4441	102	9	shaken	shake	VERB
ejif-4441	102	10	it	it	PRON
ejif-4441	102	11	,	,	PUNCT
ejif-4441	102	12	creating	create	VERB
ejif-4441	102	13	absurd	absurd	ADJ
ejif-4441	102	14	fragmentations	fragmentation	NOUN
ejif-4441	102	15	.	.	PUNCT
ejif-4441	103	1	now	now	ADV
ejif-4441	103	2	the	the	DET
ejif-4441	103	3	house	house	NOUN
ejif-4441	103	4	has	have	VERB
ejif-4441	103	5	to	to	PART
ejif-4441	103	6	be	be	AUX
ejif-4441	103	7	rebuilt	rebuild	VERB
ejif-4441	103	8	...	...	PUNCT
ejif-4441	103	9	"	"	PUNCT
ejif-4441	103	10	.	.	PUNCT
ejif-4441	104	1	14	14	NUM
ejif-4441	104	2	moreover	moreover	ADV
ejif-4441	104	3	,	,	PUNCT
ejif-4441	104	4	regarding	regard	VERB
ejif-4441	104	5	this	this	DET
ejif-4441	104	6	key	key	ADJ
ejif-4441	104	7	aspect	aspect	NOUN
ejif-4441	104	8	,	,	PUNCT
ejif-4441	104	9	italian	italian	ADJ
ejif-4441	104	10	legislation	legislation	NOUN
ejif-4441	104	11	has	have	AUX
ejif-4441	104	12	undergone	undergo	VERB
ejif-4441	104	13	a	a	DET
ejif-4441	104	14	revolutionary	revolutionary	ADJ
ejif-4441	104	15	change	change	NOUN
ejif-4441	104	16	,	,	PUNCT
ejif-4441	104	17	in	in	ADP
ejif-4441	104	18	particular	particular	ADJ
ejif-4441	104	19	legislative	legislative	ADJ
ejif-4441	104	20	decree	decree	NOUN
ejif-4441	104	21	no	no	INTJ
ejif-4441	104	22	.	.	PUNCT
ejif-4441	104	23	139/2015	139/2015	NUM
ejif-4441	104	24	introduced	introduce	VERB
ejif-4441	104	25	a	a	DET
ejif-4441	104	26	new	new	ADJ
ejif-4441	104	27	paragraph	paragraph	NOUN
ejif-4441	104	28	1	1	NUM
ejif-4441	104	29	-	-	PUNCT
ejif-4441	104	30	bis	bis	ADJ
ejif-4441	104	31	in	in	ADP
ejif-4441	104	32	art	art	NOUN
ejif-4441	104	33	.	.	PUNCT
ejif-4441	105	1	2423	2423	NUM
ejif-4441	105	2	-	-	PUNCT
ejif-4441	105	3	bis	bis	ADJ
ejif-4441	105	4	whereby	whereby	SCONJ
ejif-4441	105	5	"	"	PUNCT
ejif-4441	105	6	the	the	DET
ejif-4441	105	7	recognition	recognition	NOUN
ejif-4441	105	8	and	and	CCONJ
ejif-4441	105	9	presentation	presentation	NOUN
ejif-4441	105	10	of	of	ADP
ejif-4441	105	11	items	item	NOUN
ejif-4441	105	12	must	must	AUX
ejif-4441	105	13	be	be	AUX
ejif-4441	105	14	carried	carry	VERB
ejif-4441	105	15	out	out	ADP
ejif-4441	105	16	taking	take	VERB
ejif-4441	105	17	into	into	ADP
ejif-4441	105	18	account	account	NOUN
ejif-4441	105	19	the	the	DET
ejif-4441	105	20	substance	substance	NOUN
ejif-4441	105	21	of	of	ADP
ejif-4441	105	22	the	the	DET
ejif-4441	105	23	transaction	transaction	NOUN
ejif-4441	105	24	or	or	CCONJ
ejif-4441	105	25	contract	contract	NOUN
ejif-4441	105	26	"	"	PUNCT
ejif-4441	105	27	,	,	PUNCT
ejif-4441	105	28	setting	set	VERB
ejif-4441	105	29	the	the	DET
ejif-4441	105	30	ground	ground	NOUN
ejif-4441	105	31	for	for	ADP
ejif-4441	105	32	a	a	DET
ejif-4441	105	33	harmonization	harmonization	NOUN
ejif-4441	105	34	of	of	ADP
ejif-4441	105	35	the	the	DET
ejif-4441	105	36	ita	ita	PROPN
ejif-4441	105	37	gaap	gaap	PROPN
ejif-4441	105	38	representation	representation	NOUN
ejif-4441	105	39	rules	rule	NOUN
ejif-4441	105	40	with	with	ADP
ejif-4441	105	41	those	those	PRON
ejif-4441	105	42	of	of	ADP
ejif-4441	105	43	companies	company	NOUN
ejif-4441	105	44	adopting	adopt	VERB
ejif-4441	105	45	ias	ias	PROPN
ejif-4441	105	46	/	/	SYM
ejif-4441	105	47	ifrs	ifrs	PROPN
ejif-4441	105	48	within	within	ADP
ejif-4441	105	49	the	the	DET
ejif-4441	105	50	italian	italian	ADJ
ejif-4441	105	51	territory	territory	NOUN
ejif-4441	105	52	.	.	PUNCT
ejif-4441	106	1	ejif	ejif	PROPN
ejif-4441	106	2	–	–	PUNCT
ejif-4441	106	3	european	european	PROPN
ejif-4441	106	4	journal	journal	PROPN
ejif-4441	106	5	of	of	ADP
ejif-4441	106	6	islamic	islamic	PROPN
ejif-4441	106	7	finance	finance	PROPN
ejif-4441	106	8	no	no	DET
ejif-4441	106	9	17	17	NUM
ejif-4441	106	10	,	,	PUNCT
ejif-4441	106	11	april	april	PROPN
ejif-4441	106	12	(	(	PUNCT
ejif-4441	106	13	2021	2021	NUM
ejif-4441	106	14	)	)	PUNCT
ejif-4441	107	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-4441	107	2	issn	issn	VERB
ejif-4441	107	3	2421	2421	NUM
ejif-4441	107	4	-	-	SYM
ejif-4441	107	5	2172	2172	NUM
ejif-4441	107	6	doi	doi	NOUN
ejif-4441	107	7	:	:	PUNCT
ejif-4441	107	8	10.13135/2421	10.13135/2421	NUM
ejif-4441	107	9	-	-	SYM
ejif-4441	107	10	2172/4441	2172/4441	NUM
ejif-4441	107	11	6	6	NUM
ejif-4441	107	12	that	that	PRON
ejif-4441	107	13	being	be	AUX
ejif-4441	107	14	said	say	VERB
ejif-4441	107	15	,	,	PUNCT
ejif-4441	107	16	given	give	VERB
ejif-4441	107	17	a	a	DET
ejif-4441	107	18	substantial	substantial	ADJ
ejif-4441	107	19	approach	approach	NOUN
ejif-4441	107	20	,	,	PUNCT
ejif-4441	107	21	most	most	ADJ
ejif-4441	107	22	of	of	ADP
ejif-4441	107	23	the	the	DET
ejif-4441	107	24	proceeds	proceed	NOUN
ejif-4441	107	25	relating	relate	VERB
ejif-4441	107	26	to	to	ADP
ejif-4441	107	27	islamic	islamic	ADJ
ejif-4441	107	28	financial	financial	ADJ
ejif-4441	107	29	instruments	instrument	NOUN
ejif-4441	107	30	(	(	PUNCT
ejif-4441	107	31	murabaha	murabaha	NOUN
ejif-4441	107	32	,	,	PUNCT
ejif-4441	107	33	ijarah	ijarah	PROPN
ejif-4441	107	34	and	and	CCONJ
ejif-4441	107	35	istisna’a	istisna’a	NOUN
ejif-4441	107	36	)	)	PUNCT
ejif-4441	107	37	can	can	AUX
ejif-4441	107	38	be	be	AUX
ejif-4441	107	39	included	include	VERB
ejif-4441	107	40	in	in	ADP
ejif-4441	107	41	article	article	NOUN
ejif-4441	107	42	44(1)(h	44(1)(h	NUM
ejif-4441	107	43	)	)	PUNCT
ejif-4441	107	44	of	of	ADP
ejif-4441	107	45	legislative	legislative	ADJ
ejif-4441	107	46	decree	decree	NOUN
ejif-4441	107	47	917/86	917/86	PROPN
ejif-4441	108	1	[	[	X
ejif-4441	108	2	consolidated	consolidated	ADJ
ejif-4441	108	3	income	income	NOUN
ejif-4441	108	4	tax	tax	NOUN
ejif-4441	108	5	code	code	NOUN
ejif-4441	108	6	"	"	PUNCT
ejif-4441	108	7	tuir	tuir	NOUN
ejif-4441	108	8	"	"	PUNCT
ejif-4441	108	9	]	]	PUNCT
ejif-4441	108	10	which	which	PRON
ejif-4441	108	11	provides	provide	VERB
ejif-4441	108	12	that	that	PRON
ejif-4441	108	13	:	:	PUNCT
ejif-4441	108	14	“	"	PUNCT
ejif-4441	108	15	capital	capital	NOUN
ejif-4441	108	16	income	income	NOUN
ejif-4441	108	17	includes	include	VERB
ejif-4441	108	18	:	:	PUNCT
ejif-4441	108	19	[	[	X
ejif-4441	108	20	...	...	X
ejif-4441	108	21	]	]	X
ejif-4441	108	22	(	(	PUNCT
ejif-4441	108	23	h	h	NOUN
ejif-4441	108	24	)	)	PUNCT
ejif-4441	108	25	interest	interest	NOUN
ejif-4441	108	26	and	and	CCONJ
ejif-4441	108	27	other	other	ADJ
ejif-4441	108	28	income	income	NOUN
ejif-4441	108	29	arising	arise	VERB
ejif-4441	108	30	from	from	ADP
ejif-4441	108	31	other	other	ADJ
ejif-4441	108	32	relationships	relationship	NOUN
ejif-4441	108	33	involving	involve	VERB
ejif-4441	108	34	the	the	DET
ejif-4441	108	35	use	use	NOUN
ejif-4441	108	36	of	of	ADP
ejif-4441	108	37	capital	capital	NOUN
ejif-4441	108	38	,	,	PUNCT
ejif-4441	108	39	except	except	SCONJ
ejif-4441	108	40	for	for	ADP
ejif-4441	108	41	those	those	DET
ejif-4441	108	42	transactions	transaction	NOUN
ejif-4441	108	43	through	through	ADP
ejif-4441	108	44	which	which	PRON
ejif-4441	108	45	positive	positive	ADJ
ejif-4441	108	46	and	and	CCONJ
ejif-4441	108	47	negative	negative	ADJ
ejif-4441	108	48	ratios	ratio	NOUN
ejif-4441	108	49	may	may	AUX
ejif-4441	108	50	be	be	AUX
ejif-4441	108	51	generated	generate	VERB
ejif-4441	108	52	as	as	ADP
ejif-4441	108	53	a	a	DET
ejif-4441	108	54	result	result	NOUN
ejif-4441	108	55	of	of	ADP
ejif-4441	108	56	an	an	DET
ejif-4441	108	57	undefined	undefined	ADJ
ejif-4441	108	58	event	event	NOUN
ejif-4441	108	59	”	"	PUNCT
ejif-4441	108	60	.	.	PUNCT
ejif-4441	109	1	with	with	ADP
ejif-4441	109	2	regard	regard	NOUN
ejif-4441	109	3	to	to	ADP
ejif-4441	109	4	the	the	DET
ejif-4441	109	5	provision	provision	NOUN
ejif-4441	109	6	under	under	ADP
ejif-4441	109	7	consideration	consideration	NOUN
ejif-4441	109	8	,	,	PUNCT
ejif-4441	109	9	care	care	NOUN
ejif-4441	109	10	must	must	AUX
ejif-4441	109	11	be	be	AUX
ejif-4441	109	12	taken	take	VERB
ejif-4441	109	13	as	as	ADP
ejif-4441	109	14	not	not	PART
ejif-4441	109	15	all	all	PRON
ejif-4441	109	16	capital	capital	NOUN
ejif-4441	109	17	investment	investment	NOUN
ejif-4441	109	18	ratios	ratio	NOUN
ejif-4441	109	19	are	be	AUX
ejif-4441	109	20	capital	capital	NOUN
ejif-4441	109	21	income	income	NOUN
ejif-4441	109	22	generating	generating	NOUN
ejif-4441	109	23	;	;	PUNCT
ejif-4441	109	24	actually	actually	ADV
ejif-4441	109	25	,	,	PUNCT
ejif-4441	109	26	those	those	DET
ejif-4441	109	27	ratios	ratio	NOUN
ejif-4441	109	28	through	through	ADP
ejif-4441	109	29	which	which	PRON
ejif-4441	109	30	positive	positive	ADJ
ejif-4441	109	31	and	and	CCONJ
ejif-4441	109	32	negative	negative	ADJ
ejif-4441	109	33	ratios	ratio	NOUN
ejif-4441	109	34	can	can	AUX
ejif-4441	109	35	be	be	AUX
ejif-4441	109	36	achieved	achieve	VERB
ejif-4441	109	37	depending	depend	VERB
ejif-4441	109	38	on	on	ADP
ejif-4441	109	39	an	an	DET
ejif-4441	109	40	undefined	undefined	ADJ
ejif-4441	109	41	event	event	NOUN
ejif-4441	109	42	are	be	AUX
ejif-4441	109	43	excluded	exclude	VERB
ejif-4441	109	44	by	by	ADP
ejif-4441	109	45	specific	specific	ADJ
ejif-4441	109	46	regulatory	regulatory	ADJ
ejif-4441	109	47	provision	provision	NOUN
ejif-4441	109	48	[	[	X
ejif-4441	109	49	23	23	NUM
ejif-4441	109	50	]	]	PUNCT
ejif-4441	109	51	.	.	PUNCT
ejif-4441	110	1	moreover	moreover	ADV
ejif-4441	110	2	,	,	PUNCT
ejif-4441	110	3	interest	interest	NOUN
ejif-4441	110	4	deriving	derive	VERB
ejif-4441	110	5	from	from	ADP
ejif-4441	110	6	such	such	ADJ
ejif-4441	110	7	transactions	transaction	NOUN
ejif-4441	110	8	must	must	AUX
ejif-4441	110	9	be	be	AUX
ejif-4441	110	10	included	include	VERB
ejif-4441	110	11	in	in	ADP
ejif-4441	110	12	the	the	DET
ejif-4441	110	13	deductibility	deductibility	NOUN
ejif-4441	110	14	threshold	threshold	NOUN
ejif-4441	110	15	of	of	ADP
ejif-4441	110	16	30	30	NUM
ejif-4441	110	17	%	%	NOUN
ejif-4441	110	18	of	of	ADP
ejif-4441	110	19	the	the	DET
ejif-4441	110	20	operating	operating	NOUN
ejif-4441	110	21	result	result	NOUN
ejif-4441	110	22	set	set	VERB
ejif-4441	110	23	out	out	ADP
ejif-4441	110	24	in	in	ADP
ejif-4441	110	25	article	article	NOUN
ejif-4441	110	26	96	96	NUM
ejif-4441	110	27	tuir	tuir	NOUN
ejif-4441	110	28	so	so	SCONJ
ejif-4441	110	29	as	as	SCONJ
ejif-4441	110	30	not	not	PART
ejif-4441	110	31	to	to	PART
ejif-4441	110	32	create	create	VERB
ejif-4441	110	33	inequalities	inequality	NOUN
ejif-4441	110	34	with	with	ADP
ejif-4441	110	35	traditional	traditional	ADJ
ejif-4441	110	36	instruments	instrument	NOUN
ejif-4441	110	37	15	15	NUM
ejif-4441	110	38	,	,	PUNCT
ejif-4441	110	39	specifying	specify	VERB
ejif-4441	110	40	that	that	DET
ejif-4441	110	41	paragraph	paragraph	NOUN
ejif-4441	110	42	12	12	NUM
ejif-4441	110	43	of	of	ADP
ejif-4441	110	44	the	the	DET
ejif-4441	110	45	said	say	VERB
ejif-4441	110	46	article	article	NOUN
ejif-4441	110	47	excludes	exclude	VERB
ejif-4441	110	48	from	from	ADP
ejif-4441	110	49	this	this	DET
ejif-4441	110	50	threshold	threshold	NOUN
ejif-4441	110	51	financial	financial	ADJ
ejif-4441	110	52	intermediaries	intermediary	NOUN
ejif-4441	110	53	,	,	PUNCT
ejif-4441	110	54	insurance	insurance	NOUN
ejif-4441	110	55	undertakings	undertaking	NOUN
ejif-4441	110	56	and	and	CCONJ
ejif-4441	110	57	parent	parent	NOUN
ejif-4441	110	58	companies	company	NOUN
ejif-4441	110	59	of	of	ADP
ejif-4441	110	60	insurance	insurance	NOUN
ejif-4441	110	61	groups	group	NOUN
ejif-4441	110	62	,	,	PUNCT
ejif-4441	110	63	while	while	SCONJ
ejif-4441	110	64	paragraph	paragraph	NOUN
ejif-4441	110	65	13	13	NUM
ejif-4441	110	66	requires	require	VERB
ejif-4441	110	67	a	a	DET
ejif-4441	110	68	different	different	ADJ
ejif-4441	110	69	threshold	threshold	NOUN
ejif-4441	110	70	for	for	ADP
ejif-4441	110	71	the	the	DET
ejif-4441	110	72	deductibility	deductibility	NOUN
ejif-4441	110	73	of	of	ADP
ejif-4441	110	74	interest	interest	NOUN
ejif-4441	110	75	equal	equal	ADJ
ejif-4441	110	76	to	to	ADP
ejif-4441	110	77	96	96	NUM
ejif-4441	110	78	%	%	NOUN
ejif-4441	110	79	of	of	ADP
ejif-4441	110	80	their	their	PRON
ejif-4441	110	81	amount	amount	NOUN
ejif-4441	110	82	for	for	ADP
ejif-4441	110	83	insurance	insurance	NOUN
ejif-4441	110	84	undertakings	undertaking	NOUN
ejif-4441	110	85	and	and	CCONJ
ejif-4441	110	86	parent	parent	NOUN
ejif-4441	110	87	companies	company	NOUN
ejif-4441	110	88	of	of	ADP
ejif-4441	110	89	insurance	insurance	NOUN
ejif-4441	110	90	groups	group	NOUN
ejif-4441	110	91	as	as	ADV
ejif-4441	110	92	well	well	ADV
ejif-4441	110	93	as	as	ADP
ejif-4441	110	94	mutual	mutual	ADJ
ejif-4441	110	95	fund	fund	NOUN
ejif-4441	110	96	management	management	NOUN
ejif-4441	110	97	companies	company	NOUN
ejif-4441	110	98	and	and	CCONJ
ejif-4441	110	99	securities	security	NOUN
ejif-4441	110	100	brokerage	brokerage	NOUN
ejif-4441	110	101	firms	firm	NOUN
ejif-4441	110	102	referred	refer	VERB
ejif-4441	110	103	to	to	ADP
ejif-4441	110	104	in	in	ADP
ejif-4441	110	105	legislative	legislative	ADJ
ejif-4441	110	106	decree	decree	NOUN
ejif-4441	110	107	dated	date	VERB
ejif-4441	110	108	february	february	NOUN
ejif-4441	110	109	24	24	NUM
ejif-4441	110	110	th	th	NOUN
ejif-4441	110	111	,	,	PUNCT
ejif-4441	110	112	1998	1998	NUM
ejif-4441	110	113	,	,	PUNCT
ejif-4441	110	114	n.	n.	NOUN
ejif-4441	110	115	58	58	NUM
ejif-4441	110	116	.	.	PUNCT
ejif-4441	111	1	sukuk	sukuk	NOUN
ejif-4441	111	2	rules	rule	NOUN
ejif-4441	111	3	are	be	AUX
ejif-4441	111	4	different	different	ADJ
ejif-4441	111	5	as	as	SCONJ
ejif-4441	111	6	the	the	DET
ejif-4441	111	7	income	income	NOUN
ejif-4441	111	8	from	from	ADP
ejif-4441	111	9	this	this	DET
ejif-4441	111	10	instrument	instrument	NOUN
ejif-4441	111	11	could	could	AUX
ejif-4441	111	12	fall	fall	VERB
ejif-4441	111	13	under	under	ADP
ejif-4441	111	14	both	both	DET
ejif-4441	111	15	article	article	NOUN
ejif-4441	111	16	44(2)(a	44(2)(a	NUM
ejif-4441	111	17	)	)	PUNCT
ejif-4441	111	18	and	and	CCONJ
ejif-4441	111	19	(	(	PUNCT
ejif-4441	111	20	2)(c	2)(c	NUM
ejif-4441	111	21	)	)	PUNCT
ejif-4441	111	22	of	of	ADP
ejif-4441	111	23	the	the	DET
ejif-4441	111	24	consolidated	consolidated	ADJ
ejif-4441	111	25	income	income	NOUN
ejif-4441	111	26	tax	tax	NOUN
ejif-4441	111	27	code	code	NOUN
ejif-4441	111	28	(	(	PUNCT
ejif-4441	111	29	tuir	tuir	NOUN
ejif-4441	111	30	)	)	PUNCT
ejif-4441	111	31	if	if	SCONJ
ejif-4441	111	32	it	it	PRON
ejif-4441	111	33	were	be	AUX
ejif-4441	111	34	to	to	PART
ejif-4441	111	35	be	be	AUX
ejif-4441	111	36	compared	compare	VERB
ejif-4441	111	37	to	to	ADP
ejif-4441	111	38	shares	share	NOUN
ejif-4441	111	39	or	or	CCONJ
ejif-4441	111	40	bonds	bond	NOUN
ejif-4441	111	41	,	,	PUNCT
ejif-4441	111	42	respectively	respectively	ADV
ejif-4441	111	43	.	.	PUNCT
ejif-4441	112	1	however	however	ADV
ejif-4441	112	2	,	,	PUNCT
ejif-4441	112	3	the	the	DET
ejif-4441	112	4	sukuk	sukuk	NOUN
ejif-4441	112	5	instrument	instrument	NOUN
ejif-4441	112	6	is	be	AUX
ejif-4441	112	7	not	not	PART
ejif-4441	112	8	generally	generally	ADV
ejif-4441	112	9	similar	similar	ADJ
ejif-4441	112	10	to	to	ADP
ejif-4441	112	11	shares	share	NOUN
ejif-4441	112	12	16	16	NUM
ejif-4441	112	13	and	and	CCONJ
ejif-4441	112	14	consequently	consequently	ADV
ejif-4441	112	15	a	a	DET
ejif-4441	112	16	regulation	regulation	NOUN
ejif-4441	112	17	aimed	aim	VERB
ejif-4441	112	18	at	at	ADP
ejif-4441	112	19	equating	equate	VERB
ejif-4441	112	20	this	this	DET
ejif-4441	112	21	instrument	instrument	NOUN
ejif-4441	112	22	to	to	ADP
ejif-4441	112	23	debt	debt	NOUN
ejif-4441	112	24	securities	security	NOUN
ejif-4441	112	25	would	would	AUX
ejif-4441	112	26	eliminate	eliminate	VERB
ejif-4441	112	27	this	this	DET
ejif-4441	112	28	uncertainty	uncertainty	NOUN
ejif-4441	112	29	,	,	PUNCT
ejif-4441	112	30	since	since	SCONJ
ejif-4441	112	31	article	article	NOUN
ejif-4441	112	32	44(2)(c	44(2)(c	NUM
ejif-4441	112	33	)	)	PUNCT
ejif-4441	112	34	of	of	ADP
ejif-4441	112	35	tuir	tuir	NOUN
ejif-4441	112	36	[	[	X
ejif-4441	112	37	25	25	NUM
ejif-4441	112	38	]	]	PUNCT
ejif-4441	112	39	would	would	AUX
ejif-4441	112	40	apply	apply	VERB
ejif-4441	112	41	.	.	PUNCT
ejif-4441	113	1	furthermore	furthermore	ADV
ejif-4441	113	2	,	,	PUNCT
ejif-4441	113	3	attention	attention	NOUN
ejif-4441	113	4	must	must	AUX
ejif-4441	113	5	be	be	AUX
ejif-4441	113	6	paid	pay	VERB
ejif-4441	113	7	to	to	ADP
ejif-4441	113	8	the	the	DET
ejif-4441	113	9	transactions	transaction	NOUN
ejif-4441	113	10	of	of	ADP
ejif-4441	113	11	islamic	islamic	ADJ
ejif-4441	113	12	finance	finance	NOUN
ejif-4441	113	13	focused	focus	VERB
ejif-4441	113	14	on	on	ADP
ejif-4441	113	15	profit	profit	NOUN
ejif-4441	113	16	and	and	CCONJ
ejif-4441	113	17	loss	loss	NOUN
ejif-4441	113	18	sharing	sharing	NOUN
ejif-4441	113	19	(	(	PUNCT
ejif-4441	113	20	e.g.	e.g.	ADV
ejif-4441	113	21	mudarabah	mudarabah	NOUN
ejif-4441	113	22	and	and	CCONJ
ejif-4441	113	23	musharaka	musharaka	PROPN
ejif-4441	113	24	)	)	PUNCT
ejif-4441	113	25	whereby	whereby	SCONJ
ejif-4441	113	26	the	the	DET
ejif-4441	113	27	remunerations	remuneration	NOUN
ejif-4441	113	28	granted	grant	VERB
ejif-4441	113	29	to	to	ADP
ejif-4441	113	30	the	the	DET
ejif-4441	113	31	investors	investor	NOUN
ejif-4441	113	32	are	be	AUX
ejif-4441	113	33	set	set	VERB
ejif-4441	113	34	in	in	ADP
ejif-4441	113	35	relation	relation	NOUN
ejif-4441	113	36	to	to	ADP
ejif-4441	113	37	the	the	DET
ejif-4441	113	38	results	result	NOUN
ejif-4441	113	39	of	of	ADP
ejif-4441	113	40	the	the	DET
ejif-4441	113	41	enterprise	enterprise	NOUN
ejif-4441	113	42	or	or	CCONJ
ejif-4441	113	43	of	of	ADP
ejif-4441	113	44	a	a	DET
ejif-4441	113	45	given	give	VERB
ejif-4441	113	46	transaction	transaction	NOUN
ejif-4441	113	47	;	;	PUNCT
ejif-4441	113	48	in	in	ADP
ejif-4441	113	49	such	such	DET
ejif-4441	113	50	a	a	DET
ejif-4441	113	51	case	case	NOUN
ejif-4441	113	52	,	,	PUNCT
ejif-4441	113	53	transactions	transaction	NOUN
ejif-4441	113	54	based	base	VERB
ejif-4441	113	55	on	on	ADP
ejif-4441	113	56	the	the	DET
ejif-4441	113	57	"	"	PUNCT
ejif-4441	113	58	profit	profit	NOUN
ejif-4441	113	59	loss	loss	NOUN
ejif-4441	113	60	sharing	sharing	NOUN
ejif-4441	113	61	"	"	PUNCT
ejif-4441	113	62	can	can	AUX
ejif-4441	113	63	be	be	AUX
ejif-4441	113	64	fiscally	fiscally	ADV
ejif-4441	113	65	recognized	recognize	VERB
ejif-4441	113	66	as	as	ADP
ejif-4441	113	67	forms	form	NOUN
ejif-4441	113	68	of	of	ADP
ejif-4441	113	69	profit	profit	NOUN
ejif-4441	113	70	sharing	sharing	NOUN
ejif-4441	113	71	with	with	ADP
ejif-4441	113	72	the	the	DET
ejif-4441	113	73	own	own	ADJ
ejif-4441	113	74	treatment	treatment	NOUN
ejif-4441	113	75	of	of	ADP
ejif-4441	113	76	the	the	DET
ejif-4441	113	77	dividends	dividend	NOUN
ejif-4441	113	78	for	for	ADP
ejif-4441	113	79	the	the	DET
ejif-4441	113	80	recipient	recipient	NOUN
ejif-4441	113	81	,	,	PUNCT
ejif-4441	113	82	and	and	CCONJ
ejif-4441	113	83	as	as	SCONJ
ejif-4441	113	84	non	non	ADJ
ejif-4441	113	85	-	-	ADJ
ejif-4441	113	86	deductible	deductible	ADJ
ejif-4441	113	87	costs	cost	NOUN
ejif-4441	113	88	for	for	ADP
ejif-4441	113	89	the	the	DET
ejif-4441	113	90	payer	payer	NOUN
ejif-4441	113	91	pursuant	pursuant	VERB
ejif-4441	113	92	to	to	ADP
ejif-4441	113	93	art	art	NOUN
ejif-4441	113	94	.	.	PUNCT
ejif-4441	114	1	109	109	NUM
ejif-4441	114	2	,	,	PUNCT
ejif-4441	114	3	paragraph	paragraph	NOUN
ejif-4441	114	4	9	9	NUM
ejif-4441	114	5	of	of	ADP
ejif-4441	114	6	the	the	DET
ejif-4441	114	7	tuir	tuir	NOUN
ejif-4441	114	8	[	[	X
ejif-4441	114	9	26	26	NUM
ejif-4441	114	10	]	]	PUNCT
ejif-4441	114	11	.	.	PUNCT
ejif-4441	115	1	finally	finally	ADV
ejif-4441	115	2	,	,	PUNCT
ejif-4441	115	3	and	and	CCONJ
ejif-4441	115	4	for	for	ADP
ejif-4441	115	5	the	the	DET
ejif-4441	115	6	sake	sake	NOUN
ejif-4441	115	7	of	of	ADP
ejif-4441	115	8	completeness	completeness	NOUN
ejif-4441	115	9	,	,	PUNCT
ejif-4441	115	10	the	the	DET
ejif-4441	115	11	subject	subject	NOUN
ejif-4441	115	12	is	be	AUX
ejif-4441	115	13	more	more	ADV
ejif-4441	115	14	sensitive	sensitive	ADJ
ejif-4441	115	15	on	on	ADP
ejif-4441	115	16	the	the	DET
ejif-4441	115	17	indirect	indirect	ADJ
ejif-4441	115	18	taxation	taxation	NOUN
ejif-4441	115	19	level	level	NOUN
ejif-4441	115	20	;	;	PUNCT
ejif-4441	115	21	indeed	indeed	ADV
ejif-4441	115	22	,	,	PUNCT
ejif-4441	115	23	double	double	ADJ
ejif-4441	115	24	taxation	taxation	NOUN
ejif-4441	115	25	could	could	AUX
ejif-4441	115	26	be	be	AUX
ejif-4441	115	27	created	create	VERB
ejif-4441	115	28	in	in	ADP
ejif-4441	115	29	the	the	DET
ejif-4441	115	30	field	field	NOUN
ejif-4441	115	31	of	of	ADP
ejif-4441	115	32	registration	registration	NOUN
ejif-4441	115	33	taxes	taxis	NOUN
ejif-4441	115	34	,	,	PUNCT
ejif-4441	115	35	and	and	CCONJ
ejif-4441	115	36	in	in	ADP
ejif-4441	115	37	particular	particular	ADJ
ejif-4441	115	38	article	article	NOUN
ejif-4441	115	39	20	20	NUM
ejif-4441	115	40	of	of	ADP
ejif-4441	115	41	the	the	DET
ejif-4441	115	42	interpretation	interpretation	NOUN
ejif-4441	115	43	of	of	ADP
ejif-4441	115	44	transactions	transaction	NOUN
ejif-4441	115	45	states	state	VERB
ejif-4441	115	46	that	that	SCONJ
ejif-4441	115	47	:	:	PUNCT
ejif-4441	115	48	“	"	PUNCT
ejif-4441	115	49	the	the	DET
ejif-4441	115	50	tax	tax	NOUN
ejif-4441	115	51	shall	shall	AUX
ejif-4441	115	52	apply	apply	VERB
ejif-4441	115	53	according	accord	VERB
ejif-4441	115	54	to	to	ADP
ejif-4441	115	55	the	the	DET
ejif-4441	115	56	specific	specific	ADJ
ejif-4441	115	57	nature	nature	NOUN
ejif-4441	115	58	15	15	NUM
ejif-4441	115	59	for	for	ADP
ejif-4441	115	60	the	the	DET
ejif-4441	115	61	sake	sake	NOUN
ejif-4441	115	62	of	of	ADP
ejif-4441	115	63	completeness	completeness	NOUN
ejif-4441	115	64	of	of	ADP
ejif-4441	115	65	analysis	analysis	NOUN
ejif-4441	115	66	,	,	PUNCT
ejif-4441	115	67	the	the	DET
ejif-4441	115	68	"	"	PUNCT
ejif-4441	115	69	limitations	limitation	NOUN
ejif-4441	115	70	of	of	ADP
ejif-4441	115	71	article	article	NOUN
ejif-4441	115	72	96	96	NUM
ejif-4441	115	73	of	of	ADP
ejif-4441	115	74	tuir	tuir	NOUN
ejif-4441	115	75	are	be	AUX
ejif-4441	115	76	inspired	inspire	VERB
ejif-4441	115	77	by	by	ADP
ejif-4441	115	78	the	the	DET
ejif-4441	115	79	purpose	purpose	NOUN
ejif-4441	115	80	,	,	PUNCT
ejif-4441	115	81	which	which	PRON
ejif-4441	115	82	has	have	AUX
ejif-4441	115	83	remained	remain	VERB
ejif-4441	115	84	unchanged	unchanged	ADJ
ejif-4441	115	85	even	even	ADV
ejif-4441	115	86	after	after	ADP
ejif-4441	115	87	the	the	DET
ejif-4441	115	88	implementation	implementation	NOUN
ejif-4441	115	89	of	of	ADP
ejif-4441	115	90	the	the	DET
ejif-4441	115	91	atad	atad	NOUN
ejif-4441	115	92	directive	directive	NOUN
ejif-4441	115	93	,	,	PUNCT
ejif-4441	115	94	to	to	PART
ejif-4441	115	95	ensure	ensure	VERB
ejif-4441	115	96	a	a	DET
ejif-4441	115	97	"	"	PUNCT
ejif-4441	115	98	reasonable	reasonable	ADJ
ejif-4441	115	99	"	"	PUNCT
ejif-4441	115	100	deduction	deduction	NOUN
ejif-4441	115	101	of	of	ADP
ejif-4441	115	102	interest	interest	NOUN
ejif-4441	115	103	according	accord	VERB
ejif-4441	115	104	to	to	ADP
ejif-4441	115	105	the	the	DET
ejif-4441	115	106	regular	regular	ADJ
ejif-4441	115	107	indebtedness	indebtedness	NOUN
ejif-4441	115	108	ability	ability	NOUN
ejif-4441	115	109	of	of	ADP
ejif-4441	115	110	the	the	DET
ejif-4441	115	111	company	company	NOUN
ejif-4441	115	112	"	"	PUNCT
ejif-4441	116	1	[	[	X
ejif-4441	116	2	24	24	NUM
ejif-4441	116	3	]	]	PUNCT
ejif-4441	116	4	.	.	PUNCT
ejif-4441	117	1	16	16	NUM
ejif-4441	117	2	in	in	ADP
ejif-4441	117	3	principle	principle	ADJ
ejif-4441	117	4	subject	subject	NOUN
ejif-4441	117	5	to	to	ADP
ejif-4441	117	6	specific	specific	ADJ
ejif-4441	117	7	conditions	condition	NOUN
ejif-4441	117	8	states	state	NOUN
ejif-4441	117	9	consider	consider	VERB
ejif-4441	117	10	such	such	ADJ
ejif-4441	117	11	instruments	instrument	NOUN
ejif-4441	117	12	as	as	ADP
ejif-4441	117	13	debt	debt	NOUN
ejif-4441	117	14	securities	security	NOUN
ejif-4441	117	15	and	and	CCONJ
ejif-4441	117	16	legal	legal	ADJ
ejif-4441	117	17	effects	effect	NOUN
ejif-4441	117	18	of	of	ADP
ejif-4441	117	19	the	the	DET
ejif-4441	117	20	transaction	transaction	NOUN
ejif-4441	117	21	submitted	submit	VERB
ejif-4441	117	22	for	for	ADP
ejif-4441	117	23	registration	registration	NOUN
ejif-4441	117	24	,	,	PUNCT
ejif-4441	117	25	even	even	ADV
ejif-4441	117	26	if	if	SCONJ
ejif-4441	117	27	the	the	DET
ejif-4441	117	28	security	security	NOUN
ejif-4441	117	29	or	or	CCONJ
ejif-4441	117	30	the	the	DET
ejif-4441	117	31	evident	evident	ADJ
ejif-4441	117	32	form	form	NOUN
ejif-4441	117	33	of	of	ADP
ejif-4441	117	34	the	the	DET
ejif-4441	117	35	transaction	transaction	NOUN
ejif-4441	117	36	does	do	AUX
ejif-4441	117	37	not	not	PART
ejif-4441	117	38	correspond	correspond	VERB
ejif-4441	117	39	to	to	ADP
ejif-4441	117	40	it	it	PRON
ejif-4441	117	41	,	,	PUNCT
ejif-4441	117	42	on	on	ADP
ejif-4441	117	43	the	the	DET
ejif-4441	117	44	basis	basis	NOUN
ejif-4441	117	45	of	of	ADP
ejif-4441	117	46	the	the	DET
ejif-4441	117	47	elements	element	NOUN
ejif-4441	117	48	inferable	inferable	ADJ
ejif-4441	117	49	from	from	ADP
ejif-4441	117	50	the	the	DET
ejif-4441	117	51	same	same	ADJ
ejif-4441	117	52	transaction	transaction	NOUN
ejif-4441	117	53	,	,	PUNCT
ejif-4441	117	54	without	without	ADP
ejif-4441	117	55	prejudice	prejudice	NOUN
ejif-4441	117	56	to	to	ADP
ejif-4441	117	57	the	the	DET
ejif-4441	117	58	provisions	provision	NOUN
ejif-4441	117	59	of	of	ADP
ejif-4441	117	60	the	the	DET
ejif-4441	117	61	subsequent	subsequent	ADJ
ejif-4441	117	62	articles	article	NOUN
ejif-4441	117	63	”	"	PUNCT
ejif-4441	117	64	17	17	NUM
ejif-4441	117	65	.	.	PUNCT
ejif-4441	118	1	accordingly	accordingly	ADV
ejif-4441	118	2	,	,	PUNCT
ejif-4441	118	3	in	in	ADP
ejif-4441	118	4	islamic	islamic	ADJ
ejif-4441	118	5	finance	finance	NOUN
ejif-4441	118	6	where	where	SCONJ
ejif-4441	118	7	several	several	ADJ
ejif-4441	118	8	consecutive	consecutive	ADJ
ejif-4441	118	9	steps	step	NOUN
ejif-4441	118	10	may	may	AUX
ejif-4441	118	11	be	be	AUX
ejif-4441	118	12	taken	take	VERB
ejif-4441	118	13	to	to	PART
ejif-4441	118	14	finalize	finalize	VERB
ejif-4441	118	15	the	the	DET
ejif-4441	118	16	existing	exist	VERB
ejif-4441	118	17	transaction	transaction	NOUN
ejif-4441	118	18	,	,	PUNCT
ejif-4441	118	19	the	the	DET
ejif-4441	118	20	article	article	NOUN
ejif-4441	118	21	in	in	ADP
ejif-4441	118	22	question	question	NOUN
ejif-4441	118	23	would	would	AUX
ejif-4441	118	24	give	give	VERB
ejif-4441	118	25	rise	rise	NOUN
ejif-4441	118	26	to	to	ADP
ejif-4441	118	27	the	the	DET
ejif-4441	118	28	taxation	taxation	NOUN
ejif-4441	118	29	of	of	ADP
ejif-4441	118	30	such	such	ADJ
ejif-4441	118	31	steps	step	NOUN
ejif-4441	118	32	.	.	PUNCT
ejif-4441	119	1	therefore	therefore	ADV
ejif-4441	119	2	,	,	PUNCT
ejif-4441	119	3	inspired	inspire	VERB
ejif-4441	119	4	by	by	ADP
ejif-4441	119	5	the	the	DET
ejif-4441	119	6	uk	uk	PROPN
ejif-4441	119	7	experience	experience	NOUN
ejif-4441	119	8	with	with	ADP
ejif-4441	119	9	sdlt	sdlt	NOUN
ejif-4441	119	10	,	,	PUNCT
ejif-4441	119	11	where	where	SCONJ
ejif-4441	119	12	taxation	taxation	NOUN
ejif-4441	119	13	takes	take	VERB
ejif-4441	119	14	place	place	NOUN
ejif-4441	119	15	only	only	ADV
ejif-4441	119	16	once	once	ADV
ejif-4441	119	17	,	,	PUNCT
ejif-4441	119	18	this	this	PRON
ejif-4441	119	19	could	could	AUX
ejif-4441	119	20	be	be	AUX
ejif-4441	119	21	an	an	DET
ejif-4441	119	22	acceptable	acceptable	ADJ
ejif-4441	119	23	solution	solution	NOUN
ejif-4441	119	24	also	also	ADV
ejif-4441	119	25	in	in	ADP
ejif-4441	119	26	italy	italy	PROPN
ejif-4441	119	27	or	or	CCONJ
ejif-4441	119	28	,	,	PUNCT
ejif-4441	119	29	since	since	SCONJ
ejif-4441	119	30	the	the	DET
ejif-4441	119	31	substantial	substantial	ADJ
ejif-4441	119	32	approach	approach	NOUN
ejif-4441	119	33	of	of	ADP
ejif-4441	119	34	the	the	DET
ejif-4441	119	35	existing	exist	VERB
ejif-4441	119	36	transaction	transaction	NOUN
ejif-4441	119	37	can	can	AUX
ejif-4441	119	38	always	always	ADV
ejif-4441	119	39	be	be	AUX
ejif-4441	119	40	considered	consider	VERB
ejif-4441	119	41	,	,	PUNCT
ejif-4441	119	42	recent	recent	ADJ
ejif-4441	119	43	case	case	NOUN
ejif-4441	119	44	-	-	PUNCT
ejif-4441	119	45	law	law	NOUN
ejif-4441	119	46	on	on	ADP
ejif-4441	119	47	lawfulness	lawfulness	NOUN
ejif-4441	119	48	18	18	NUM
ejif-4441	119	49	has	have	AUX
ejif-4441	119	50	considered	consider	VERB
ejif-4441	119	51	a	a	DET
ejif-4441	119	52	set	set	NOUN
ejif-4441	119	53	of	of	ADP
ejif-4441	119	54	transactions	transaction	NOUN
ejif-4441	119	55	resulting	result	VERB
ejif-4441	119	56	from	from	ADP
ejif-4441	119	57	different	different	ADJ
ejif-4441	119	58	legal	legal	ADJ
ejif-4441	119	59	effects	effect	NOUN
ejif-4441	119	60	in	in	ADP
ejif-4441	119	61	a	a	DET
ejif-4441	119	62	single	single	ADJ
ejif-4441	119	63	transaction	transaction	NOUN
ejif-4441	119	64	at	at	ADP
ejif-4441	119	65	a	a	DET
ejif-4441	119	66	time	time	NOUN
ejif-4441	119	67	when	when	SCONJ
ejif-4441	119	68	these	these	PRON
ejif-4441	119	69	could	could	AUX
ejif-4441	119	70	be	be	AUX
ejif-4441	119	71	considered	consider	VERB
ejif-4441	119	72	a	a	DET
ejif-4441	119	73	single	single	ADJ
ejif-4441	119	74	legal	legal	ADJ
ejif-4441	119	75	effect	effect	NOUN
ejif-4441	119	76	,	,	PUNCT
ejif-4441	119	77	resulting	result	VERB
ejif-4441	119	78	in	in	ADP
ejif-4441	119	79	a	a	DET
ejif-4441	119	80	single	single	ADJ
ejif-4441	119	81	taxation	taxation	NOUN
ejif-4441	119	82	.	.	PUNCT
ejif-4441	120	1	such	such	ADJ
ejif-4441	120	2	remarks	remark	NOUN
ejif-4441	120	3	can	can	AUX
ejif-4441	120	4	also	also	ADV
ejif-4441	120	5	be	be	AUX
ejif-4441	120	6	broadened	broaden	VERB
ejif-4441	120	7	to	to	PART
ejif-4441	120	8	include	include	VERB
ejif-4441	120	9	mortgage	mortgage	NOUN
ejif-4441	120	10	and	and	CCONJ
ejif-4441	120	11	cadastral	cadastral	ADJ
ejif-4441	120	12	taxes	taxis	NOUN
ejif-4441	120	13	.	.	PUNCT
ejif-4441	121	1	in	in	ADP
ejif-4441	121	2	short	short	ADJ
ejif-4441	121	3	,	,	PUNCT
ejif-4441	121	4	the	the	DET
ejif-4441	121	5	predominance	predominance	NOUN
ejif-4441	121	6	of	of	ADP
ejif-4441	121	7	substance	substance	NOUN
ejif-4441	121	8	over	over	ADP
ejif-4441	121	9	form	form	NOUN
ejif-4441	121	10	is	be	AUX
ejif-4441	121	11	the	the	DET
ejif-4441	121	12	best	good	ADJ
ejif-4441	121	13	solution	solution	NOUN
ejif-4441	121	14	with	with	ADP
ejif-4441	121	15	regard	regard	NOUN
ejif-4441	121	16	to	to	ADP
ejif-4441	121	17	direct	direct	ADJ
ejif-4441	121	18	and	and	CCONJ
ejif-4441	121	19	indirect	indirect	ADJ
ejif-4441	121	20	taxes	taxis	NOUN
ejif-4441	121	21	,	,	PUNCT
ejif-4441	121	22	as	as	ADP
ejif-4441	121	23	indeed	indeed	ADV
ejif-4441	121	24	the	the	DET
ejif-4441	121	25	other	other	ADJ
ejif-4441	121	26	states	state	NOUN
ejif-4441	121	27	being	be	AUX
ejif-4441	121	28	investigated	investigate	VERB
ejif-4441	121	29	have	have	AUX
ejif-4441	121	30	applied	apply	VERB
ejif-4441	121	31	albeit	albeit	ADV
ejif-4441	121	32	with	with	ADP
ejif-4441	121	33	different	different	ADJ
ejif-4441	121	34	methods	method	NOUN
ejif-4441	121	35	in	in	ADP
ejif-4441	121	36	their	their	PRON
ejif-4441	121	37	legislation	legislation	NOUN
ejif-4441	121	38	.	.	PUNCT
ejif-4441	122	1	iv	iv	X
ejif-4441	122	2	.	.	PUNCT
ejif-4441	122	3	conclusions	conclusion	NOUN
ejif-4441	122	4	a	a	DET
ejif-4441	122	5	comparison	comparison	NOUN
ejif-4441	122	6	among	among	ADP
ejif-4441	122	7	the	the	DET
ejif-4441	122	8	three	three	NUM
ejif-4441	122	9	different	different	ADJ
ejif-4441	122	10	tax	tax	NOUN
ejif-4441	122	11	systems	system	NOUN
ejif-4441	122	12	:	:	PUNCT
ejif-4441	122	13	italy	italy	PROPN
ejif-4441	122	14	,	,	PUNCT
ejif-4441	122	15	france	france	PROPN
ejif-4441	122	16	and	and	CCONJ
ejif-4441	122	17	the	the	DET
ejif-4441	122	18	united	united	ADJ
ejif-4441	122	19	kingdom	kingdom	PROPN
ejif-4441	122	20	,	,	PUNCT
ejif-4441	122	21	with	with	ADP
ejif-4441	122	22	regard	regard	NOUN
ejif-4441	122	23	to	to	ADP
ejif-4441	122	24	the	the	DET
ejif-4441	122	25	regulations	regulation	NOUN
ejif-4441	122	26	on	on	ADP
ejif-4441	122	27	islamic	islamic	ADJ
ejif-4441	122	28	financial	financial	ADJ
ejif-4441	122	29	instruments	instrument	NOUN
ejif-4441	122	30	,	,	PUNCT
ejif-4441	122	31	reveal	reveal	VERB
ejif-4441	122	32	the	the	DET
ejif-4441	122	33	following	following	NOUN
ejif-4441	122	34	:	:	PUNCT
ejif-4441	122	35	there	there	PRON
ejif-4441	122	36	is	be	VERB
ejif-4441	122	37	no	no	DET
ejif-4441	122	38	harmonization	harmonization	NOUN
ejif-4441	122	39	of	of	ADP
ejif-4441	122	40	tax	tax	NOUN
ejif-4441	122	41	systems	system	NOUN
ejif-4441	122	42	at	at	ADP
ejif-4441	122	43	european	european	ADJ
ejif-4441	122	44	or	or	CCONJ
ejif-4441	122	45	community	community	NOUN
ejif-4441	122	46	level	level	NOUN
ejif-4441	122	47	to	to	PART
ejif-4441	122	48	regulate	regulate	VERB
ejif-4441	122	49	islamic	islamic	ADJ
ejif-4441	122	50	financial	financial	ADJ
ejif-4441	122	51	instruments	instrument	NOUN
ejif-4441	122	52	19	19	NUM
ejif-4441	122	53	,	,	PUNCT
ejif-4441	122	54	since	since	ADV
ejif-4441	122	55	,	,	PUNCT
ejif-4441	122	56	even	even	ADV
ejif-4441	122	57	if	if	SCONJ
ejif-4441	122	58	the	the	DET
ejif-4441	122	59	subsidiarity	subsidiarity	NOUN
ejif-4441	122	60	principle	principle	NOUN
ejif-4441	122	61	is	be	AUX
ejif-4441	122	62	respected	respect	VERB
ejif-4441	122	63	,	,	PUNCT
ejif-4441	122	64	it	it	PRON
ejif-4441	122	65	could	could	AUX
ejif-4441	122	66	not	not	PART
ejif-4441	122	67	automatically	automatically	ADV
ejif-4441	122	68	be	be	AUX
ejif-4441	122	69	precluded	preclude	VERB
ejif-4441	122	70	the	the	DET
ejif-4441	122	71	identification	identification	NOUN
ejif-4441	122	72	of	of	ADP
ejif-4441	122	73	a	a	DET
ejif-4441	122	74	suitable	suitable	ADJ
ejif-4441	122	75	regulation	regulation	NOUN
ejif-4441	122	76	to	to	PART
ejif-4441	122	77	precisely	precisely	ADV
ejif-4441	122	78	define	define	VERB
ejif-4441	122	79	the	the	DET
ejif-4441	122	80	same	same	ADJ
ejif-4441	122	81	instruments	instrument	NOUN
ejif-4441	122	82	.	.	PUNCT
ejif-4441	123	1	furthermore	furthermore	ADV
ejif-4441	123	2	,	,	PUNCT
ejif-4441	123	3	the	the	DET
ejif-4441	123	4	grounds	ground	NOUN
ejif-4441	123	5	for	for	ADP
ejif-4441	123	6	this	this	DET
ejif-4441	123	7	more	more	ADJ
ejif-4441	123	8	or	or	CCONJ
ejif-4441	123	9	less	less	ADV
ejif-4441	123	10	extensive	extensive	ADJ
ejif-4441	123	11	regulatory	regulatory	ADJ
ejif-4441	123	12	activity	activity	NOUN
ejif-4441	123	13	carried	carry	VERB
ejif-4441	123	14	out	out	ADP
ejif-4441	123	15	by	by	ADP
ejif-4441	123	16	each	each	DET
ejif-4441	123	17	state	state	NOUN
ejif-4441	123	18	so	so	SCONJ
ejif-4441	123	19	as	as	SCONJ
ejif-4441	123	20	to	to	PART
ejif-4441	123	21	regulate	regulate	VERB
ejif-4441	123	22	islamic	islamic	ADJ
ejif-4441	123	23	financial	financial	ADJ
ejif-4441	123	24	instruments	instrument	NOUN
ejif-4441	123	25	are	be	AUX
ejif-4441	123	26	manifold	manifold	ADJ
ejif-4441	123	27	,	,	PUNCT
ejif-4441	123	28	but	but	CCONJ
ejif-4441	123	29	in	in	ADP
ejif-4441	123	30	fact	fact	NOUN
ejif-4441	123	31	can	can	AUX
ejif-4441	123	32	be	be	AUX
ejif-4441	123	33	traced	trace	VERB
ejif-4441	123	34	back	back	ADV
ejif-4441	123	35	to	to	ADP
ejif-4441	123	36	two	two	NUM
ejif-4441	123	37	aspects	aspect	NOUN
ejif-4441	123	38	:	:	PUNCT
ejif-4441	123	39	a	a	DET
ejif-4441	123	40	real	real	ADJ
ejif-4441	123	41	market	market	NOUN
ejif-4441	123	42	demand	demand	NOUN
ejif-4441	123	43	from	from	ADP
ejif-4441	123	44	the	the	DET
ejif-4441	123	45	users	user	NOUN
ejif-4441	123	46	of	of	ADP
ejif-4441	123	47	such	such	ADJ
ejif-4441	123	48	instruments	instrument	NOUN
ejif-4441	123	49	,	,	PUNCT
ejif-4441	123	50	with	with	ADP
ejif-4441	123	51	a	a	DET
ejif-4441	123	52	steady	steady	ADJ
ejif-4441	123	53	increase	increase	NOUN
ejif-4441	123	54	in	in	ADP
ejif-4441	123	55	their	their	PRON
ejif-4441	123	56	spread	spread	NOUN
ejif-4441	123	57	,	,	PUNCT
ejif-4441	123	58	mainly	mainly	ADV
ejif-4441	123	59	due	due	ADP
ejif-4441	123	60	to	to	ADP
ejif-4441	123	61	the	the	DET
ejif-4441	123	62	presence	presence	NOUN
ejif-4441	123	63	and	and	CCONJ
ejif-4441	123	64	the	the	DET
ejif-4441	123	65	increase	increase	NOUN
ejif-4441	123	66	of	of	ADP
ejif-4441	123	67	the	the	DET
ejif-4441	123	68	population	population	NOUN
ejif-4441	123	69	that	that	PRON
ejif-4441	123	70	follows	follow	VERB
ejif-4441	123	71	the	the	DET
ejif-4441	123	72	principles	principle	NOUN
ejif-4441	123	73	of	of	ADP
ejif-4441	123	74	sharia'ah	sharia'ah	NOUN
ejif-4441	123	75	and	and	CCONJ
ejif-4441	123	76	that	that	PRON
ejif-4441	123	77	looks	look	VERB
ejif-4441	123	78	for	for	ADP
ejif-4441	123	79	,	,	PUNCT
ejif-4441	123	80	and	and	CCONJ
ejif-4441	123	81	uses	use	VERB
ejif-4441	123	82	,	,	PUNCT
ejif-4441	123	83	such	such	ADJ
ejif-4441	123	84	instruments	instrument	NOUN
ejif-4441	123	85	;	;	PUNCT
ejif-4441	123	86	17	17	NUM
ejif-4441	123	87	law	law	NOUN
ejif-4441	123	88	no	no	NOUN
ejif-4441	123	89	.	.	PROPN
ejif-4441	123	90	145	145	NUM
ejif-4441	123	91	dated	date	VERB
ejif-4441	123	92	december	december	PROPN
ejif-4441	123	93	30th	30th	NUM
ejif-4441	123	94	,	,	PUNCT
ejif-4441	123	95	2018	2018	NUM
ejif-4441	123	96	,	,	PUNCT
ejif-4441	123	97	in	in	ADP
ejif-4441	123	98	amending	amend	VERB
ejif-4441	123	99	article	article	NOUN
ejif-4441	123	100	1(87)(a	1(87)(a	NUM
ejif-4441	123	101	)	)	PUNCT
ejif-4441	123	102	of	of	ADP
ejif-4441	123	103	law	law	NOUN
ejif-4441	123	104	no	no	INTJ
ejif-4441	123	105	.	.	NOUN
ejif-4441	123	106	205	205	NUM
ejif-4441	123	107	dated	date	VERB
ejif-4441	123	108	december	december	PROPN
ejif-4441	123	109	27th	27th	NOUN
ejif-4441	123	110	,	,	PUNCT
ejif-4441	123	111	2017	2017	NUM
ejif-4441	123	112	,	,	PUNCT
ejif-4441	123	113	has	have	AUX
ejif-4441	123	114	consequently	consequently	ADV
ejif-4441	123	115	provided	provide	VERB
ejif-4441	123	116	(	(	PUNCT
ejif-4441	123	117	with	with	ADP
ejif-4441	123	118	article	article	NOUN
ejif-4441	123	119	1(1084	1(1084	NUM
ejif-4441	123	120	)	)	PUNCT
ejif-4441	123	121	)	)	PUNCT
ejif-4441	123	122	that	that	SCONJ
ejif-4441	123	123	"	"	PUNCT
ejif-4441	123	124	article	article	NOUN
ejif-4441	123	125	1(87)(a	1(87)(a	NUM
ejif-4441	123	126	)	)	PUNCT
ejif-4441	123	127	of	of	ADP
ejif-4441	123	128	law	law	NOUN
ejif-4441	123	129	no	no	INTJ
ejif-4441	123	130	.	.	NOUN
ejif-4441	123	131	205	205	NUM
ejif-4441	123	132	dated	date	VERB
ejif-4441	123	133	december	december	PROPN
ejif-4441	123	134	27th	27th	NOUN
ejif-4441	123	135	,	,	PUNCT
ejif-4441	123	136	2017	2017	NUM
ejif-4441	123	137	represents	represent	VERB
ejif-4441	123	138	an	an	DET
ejif-4441	123	139	effective	effective	ADJ
ejif-4441	123	140	interpretation	interpretation	NOUN
ejif-4441	123	141	of	of	ADP
ejif-4441	123	142	article	article	NOUN
ejif-4441	123	143	20(1	20(1	NUM
ejif-4441	123	144	)	)	PUNCT
ejif-4441	123	145	of	of	ADP
ejif-4441	123	146	the	the	DET
ejif-4441	123	147	consolidated	consolidated	ADJ
ejif-4441	123	148	provisions	provision	NOUN
ejif-4441	123	149	of	of	ADP
ejif-4441	123	150	presidential	presidential	ADJ
ejif-4441	123	151	decree	decree	NOUN
ejif-4441	123	152	no	no	INTJ
ejif-4441	123	153	.	.	PUNCT
ejif-4441	124	1	131	131	NUM
ejif-4441	124	2	dated	date	VERB
ejif-4441	124	3	april	april	PROPN
ejif-4441	124	4	26th	26th	NUM
ejif-4441	124	5	,	,	PUNCT
ejif-4441	124	6	1986	1986	NUM
ejif-4441	124	7	"	"	PUNCT
ejif-4441	124	8	.	.	PUNCT
ejif-4441	125	1	18	18	NUM
ejif-4441	125	2	sup	sup	NOUN
ejif-4441	125	3	.	.	PUNCT
ejif-4441	126	1	court	court	NOUN
ejif-4441	126	2	19.6.2013	19.6.2013	PROPN
ejif-4441	126	3	n.	n.	NOUN
ejif-4441	126	4	15319	15319	NUM
ejif-4441	126	5	19	19	NUM
ejif-4441	126	6	although	although	SCONJ
ejif-4441	126	7	there	there	PRON
ejif-4441	126	8	has	have	AUX
ejif-4441	126	9	been	be	AUX
ejif-4441	126	10	real	real	ADJ
ejif-4441	126	11	harmonization	harmonization	NOUN
ejif-4441	126	12	of	of	ADP
ejif-4441	126	13	indirect	indirect	ADJ
ejif-4441	126	14	taxation	taxation	NOUN
ejif-4441	126	15	alone	alone	ADV
ejif-4441	126	16	(	(	PUNCT
ejif-4441	126	17	ex	ex	NOUN
ejif-4441	126	18	-	-	NOUN
ejif-4441	126	19	article	article	NOUN
ejif-4441	126	20	93	93	NUM
ejif-4441	126	21	of	of	ADP
ejif-4441	126	22	the	the	DET
ejif-4441	126	23	ec	ec	PROPN
ejif-4441	126	24	treaty	treaty	NOUN
ejif-4441	126	25	,	,	PUNCT
ejif-4441	126	26	for	for	ADP
ejif-4441	126	27	example	example	NOUN
ejif-4441	126	28	with	with	ADP
ejif-4441	126	29	regard	regard	NOUN
ejif-4441	126	30	to	to	ADP
ejif-4441	126	31	vat	vat	NOUN
ejif-4441	126	32	)	)	PUNCT
ejif-4441	126	33	at	at	ADP
ejif-4441	126	34	community	community	NOUN
ejif-4441	126	35	level	level	NOUN
ejif-4441	126	36	,	,	PUNCT
ejif-4441	126	37	the	the	DET
ejif-4441	126	38	different	different	ADJ
ejif-4441	126	39	measures	measure	NOUN
ejif-4441	126	40	(	(	PUNCT
ejif-4441	126	41	directives	directive	NOUN
ejif-4441	126	42	)	)	PUNCT
ejif-4441	126	43	on	on	ADP
ejif-4441	126	44	direct	direct	ADJ
ejif-4441	126	45	taxation	taxation	NOUN
ejif-4441	126	46	:	:	PUNCT
ejif-4441	126	47	double	double	ADJ
ejif-4441	126	48	taxation	taxation	NOUN
ejif-4441	126	49	,	,	PUNCT
ejif-4441	126	50	parent	parent	NOUN
ejif-4441	126	51	and	and	CCONJ
ejif-4441	126	52	subsidiary	subsidiary	NOUN
ejif-4441	126	53	taxation	taxation	NOUN
ejif-4441	126	54	,	,	PUNCT
ejif-4441	126	55	royalties	royalty	NOUN
ejif-4441	126	56	,	,	PUNCT
ejif-4441	126	57	savings	saving	NOUN
ejif-4441	126	58	income	income	NOUN
ejif-4441	126	59	(	(	PUNCT
ejif-4441	126	60	interest	interest	NOUN
ejif-4441	126	61	)	)	PUNCT
ejif-4441	126	62	,	,	PUNCT
ejif-4441	126	63	etc	etc	X
ejif-4441	126	64	.	.	X
ejif-4441	126	65	should	should	AUX
ejif-4441	126	66	not	not	PART
ejif-4441	126	67	be	be	AUX
ejif-4441	126	68	ignored	ignore	VERB
ejif-4441	126	69	.	.	PUNCT
ejif-4441	127	1	ejif	ejif	PROPN
ejif-4441	127	2	–	–	PUNCT
ejif-4441	127	3	european	european	PROPN
ejif-4441	127	4	journal	journal	PROPN
ejif-4441	127	5	of	of	ADP
ejif-4441	127	6	islamic	islamic	PROPN
ejif-4441	127	7	finance	finance	PROPN
ejif-4441	127	8	no	no	DET
ejif-4441	127	9	17	17	NUM
ejif-4441	127	10	,	,	PUNCT
ejif-4441	127	11	april	april	PROPN
ejif-4441	127	12	(	(	PUNCT
ejif-4441	127	13	2021	2021	NUM
ejif-4441	127	14	)	)	PUNCT
ejif-4441	128	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-4441	128	2	issn	issn	VERB
ejif-4441	128	3	2421	2421	NUM
ejif-4441	128	4	-	-	SYM
ejif-4441	128	5	2172	2172	NUM
ejif-4441	128	6	doi	doi	NOUN
ejif-4441	128	7	:	:	PUNCT
ejif-4441	128	8	10.13135/2421	10.13135/2421	NUM
ejif-4441	128	9	-	-	SYM
ejif-4441	128	10	2172/4441	2172/4441	NUM
ejif-4441	128	11	7	7	NUM
ejif-4441	128	12	the	the	DET
ejif-4441	128	13	willingness	willingness	NOUN
ejif-4441	128	14	by	by	ADP
ejif-4441	128	15	all	all	DET
ejif-4441	128	16	countries	country	NOUN
ejif-4441	128	17	to	to	PART
ejif-4441	128	18	attract	attract	VERB
ejif-4441	128	19	in	in	ADP
ejif-4441	128	20	the	the	DET
ejif-4441	128	21	first	first	ADJ
ejif-4441	128	22	place	place	NOUN
ejif-4441	128	23	foreign	foreign	ADJ
ejif-4441	128	24	capital	capital	NOUN
ejif-4441	128	25	and	and	CCONJ
ejif-4441	128	26	,	,	PUNCT
ejif-4441	128	27	furthermore	furthermore	ADV
ejif-4441	128	28	,	,	PUNCT
ejif-4441	128	29	to	to	PART
ejif-4441	128	30	increase	increase	VERB
ejif-4441	128	31	tax	tax	NOUN
ejif-4441	128	32	revenues	revenue	NOUN
ejif-4441	128	33	for	for	ADP
ejif-4441	128	34	the	the	DET
ejif-4441	128	35	reasons	reason	NOUN
ejif-4441	128	36	outlined	outline	VERB
ejif-4441	128	37	above	above	ADV
ejif-4441	128	38	,	,	PUNCT
ejif-4441	128	39	it	it	PRON
ejif-4441	128	40	is	be	AUX
ejif-4441	128	41	not	not	PART
ejif-4441	128	42	possible	possible	ADJ
ejif-4441	128	43	,	,	PUNCT
ejif-4441	128	44	as	as	ADP
ejif-4441	128	45	of	of	ADP
ejif-4441	128	46	today	today	NOUN
ejif-4441	128	47	,	,	PUNCT
ejif-4441	128	48	to	to	PART
ejif-4441	128	49	refer	refer	VERB
ejif-4441	128	50	to	to	ADP
ejif-4441	128	51	a	a	DET
ejif-4441	128	52	harmonization	harmonization	NOUN
ejif-4441	128	53	of	of	ADP
ejif-4441	128	54	the	the	DET
ejif-4441	128	55	three	three	NUM
ejif-4441	128	56	tax	tax	NOUN
ejif-4441	128	57	systems	system	NOUN
ejif-4441	128	58	subject	subject	ADJ
ejif-4441	128	59	to	to	ADP
ejif-4441	128	60	comparison	comparison	NOUN
ejif-4441	128	61	with	with	ADP
ejif-4441	128	62	reference	reference	NOUN
ejif-4441	128	63	to	to	ADP
ejif-4441	128	64	the	the	DET
ejif-4441	128	65	taxation	taxation	NOUN
ejif-4441	128	66	of	of	ADP
ejif-4441	128	67	islamic	islamic	ADJ
ejif-4441	128	68	financial	financial	ADJ
ejif-4441	128	69	instruments	instrument	NOUN
ejif-4441	128	70	,	,	PUNCT
ejif-4441	128	71	since	since	SCONJ
ejif-4441	128	72	each	each	DET
ejif-4441	128	73	single	single	ADJ
ejif-4441	128	74	state	state	NOUN
ejif-4441	128	75	,	,	PUNCT
ejif-4441	128	76	for	for	ADP
ejif-4441	128	77	the	the	DET
ejif-4441	128	78	reasons	reason	NOUN
ejif-4441	128	79	outlined	outline	VERB
ejif-4441	128	80	above	above	ADV
ejif-4441	128	81	,	,	PUNCT
ejif-4441	128	82	has	have	AUX
ejif-4441	128	83	diverging	diverge	VERB
ejif-4441	128	84	needs	need	NOUN
ejif-4441	128	85	;	;	PUNCT
ejif-4441	128	86	in	in	ADP
ejif-4441	128	87	other	other	ADJ
ejif-4441	128	88	words	word	NOUN
ejif-4441	128	89	,	,	PUNCT
ejif-4441	128	90	always	always	ADV
ejif-4441	128	91	starting	start	VERB
ejif-4441	128	92	from	from	ADP
ejif-4441	128	93	the	the	DET
ejif-4441	128	94	hypothesis	hypothesis	NOUN
ejif-4441	128	95	of	of	ADP
ejif-4441	128	96	a	a	DET
ejif-4441	128	97	steady	steady	ADJ
ejif-4441	128	98	increase	increase	NOUN
ejif-4441	128	99	in	in	ADP
ejif-4441	128	100	the	the	DET
ejif-4441	128	101	use	use	NOUN
ejif-4441	128	102	of	of	ADP
ejif-4441	128	103	such	such	ADJ
ejif-4441	128	104	financial	financial	ADJ
ejif-4441	128	105	instruments	instrument	NOUN
ejif-4441	128	106	,	,	PUNCT
ejif-4441	128	107	there	there	PRON
ejif-4441	128	108	are	be	VERB
ejif-4441	128	109	legal	legal	ADJ
ejif-4441	128	110	systems	system	NOUN
ejif-4441	128	111	which	which	PRON
ejif-4441	128	112	tend	tend	VERB
ejif-4441	128	113	to	to	PART
ejif-4441	128	114	contain	contain	VERB
ejif-4441	128	115	the	the	DET
ejif-4441	128	116	tax	tax	NOUN
ejif-4441	128	117	pressure	pressure	NOUN
ejif-4441	128	118	in	in	ADP
ejif-4441	128	119	order	order	NOUN
ejif-4441	128	120	to	to	PART
ejif-4441	128	121	attract	attract	VERB
ejif-4441	128	122	more	more	ADJ
ejif-4441	128	123	capital	capital	NOUN
ejif-4441	128	124	,	,	PUNCT
ejif-4441	128	125	with	with	ADP
ejif-4441	128	126	respect	respect	NOUN
ejif-4441	128	127	to	to	ADP
ejif-4441	128	128	a	a	DET
ejif-4441	128	129	need	need	NOUN
ejif-4441	128	130	for	for	ADP
ejif-4441	128	131	tax	tax	NOUN
ejif-4441	128	132	revenues	revenue	NOUN
ejif-4441	128	133	with	with	ADP
ejif-4441	128	134	negative	negative	ADJ
ejif-4441	128	135	effects	effect	NOUN
ejif-4441	128	136	on	on	ADP
ejif-4441	128	137	the	the	DET
ejif-4441	128	138	capital	capital	NOUN
ejif-4441	128	139	movement	movement	NOUN
ejif-4441	128	140	.	.	PUNCT
ejif-4441	129	1	however	however	ADV
ejif-4441	129	2	,	,	PUNCT
ejif-4441	129	3	it	it	PRON
ejif-4441	129	4	is	be	AUX
ejif-4441	129	5	worth	worth	ADJ
ejif-4441	129	6	pointing	point	VERB
ejif-4441	129	7	out	out	ADP
ejif-4441	129	8	that	that	SCONJ
ejif-4441	129	9	the	the	DET
ejif-4441	129	10	regulatory	regulatory	ADJ
ejif-4441	129	11	developments	development	NOUN
ejif-4441	129	12	in	in	ADP
ejif-4441	129	13	the	the	DET
ejif-4441	129	14	three	three	NUM
ejif-4441	129	15	countries	country	NOUN
ejif-4441	129	16	examined	examine	VERB
ejif-4441	129	17	were	be	AUX
ejif-4441	129	18	based	base	VERB
ejif-4441	129	19	on	on	ADP
ejif-4441	129	20	the	the	DET
ejif-4441	129	21	same	same	ADJ
ejif-4441	129	22	common	common	ADJ
ejif-4441	129	23	factor	factor	NOUN
ejif-4441	129	24	:	:	PUNCT
ejif-4441	129	25	the	the	DET
ejif-4441	129	26	substantial	substantial	ADJ
ejif-4441	129	27	aspect	aspect	NOUN
ejif-4441	129	28	definitely	definitely	ADV
ejif-4441	129	29	prioritized	prioritize	VERB
ejif-4441	129	30	over	over	ADP
ejif-4441	129	31	the	the	DET
ejif-4441	129	32	legal	legal	ADJ
ejif-4441	129	33	form	form	NOUN
ejif-4441	129	34	of	of	ADP
ejif-4441	129	35	a	a	DET
ejif-4441	129	36	single	single	ADJ
ejif-4441	129	37	transaction	transaction	NOUN
ejif-4441	129	38	.	.	PUNCT
ejif-4441	130	1	based	base	VERB
ejif-4441	130	2	on	on	ADP
ejif-4441	130	3	the	the	DET
ejif-4441	130	4	closing	close	VERB
ejif-4441	130	5	overviews	overview	NOUN
ejif-4441	130	6	outlined	outline	VERB
ejif-4441	130	7	above	above	ADV
ejif-4441	130	8	and	and	CCONJ
ejif-4441	130	9	although	although	SCONJ
ejif-4441	130	10	this	this	DET
ejif-4441	130	11	paper	paper	NOUN
ejif-4441	130	12	should	should	AUX
ejif-4441	130	13	be	be	AUX
ejif-4441	130	14	further	far	ADV
ejif-4441	130	15	enhanced	enhance	VERB
ejif-4441	130	16	by	by	ADP
ejif-4441	130	17	a	a	DET
ejif-4441	130	18	research	research	NOUN
ejif-4441	130	19	phase	phase	NOUN
ejif-4441	130	20	the	the	DET
ejif-4441	130	21	italian	italian	ADJ
ejif-4441	130	22	legislative	legislative	ADJ
ejif-4441	130	23	system	system	NOUN
ejif-4441	130	24	could	could	AUX
ejif-4441	130	25	be	be	AUX
ejif-4441	130	26	improved	improve	VERB
ejif-4441	130	27	and	and	CCONJ
ejif-4441	130	28	better	well	ADV
ejif-4441	130	29	developed	develop	VERB
ejif-4441	130	30	through	through	ADP
ejif-4441	130	31	the	the	DET
ejif-4441	130	32	mutual	mutual	ADJ
ejif-4441	130	33	experience	experience	NOUN
ejif-4441	130	34	of	of	ADP
ejif-4441	130	35	the	the	DET
ejif-4441	130	36	different	different	ADJ
ejif-4441	130	37	countries	country	NOUN
ejif-4441	130	38	that	that	PRON
ejif-4441	130	39	are	be	AUX
ejif-4441	130	40	adopting	adopt	VERB
ejif-4441	130	41	islamic	islamic	ADJ
ejif-4441	130	42	financial	financial	ADJ
ejif-4441	130	43	instruments	instrument	NOUN
ejif-4441	130	44	,	,	PUNCT
ejif-4441	130	45	as	as	ADV
ejif-4441	130	46	well	well	ADV
ejif-4441	130	47	as	as	ADP
ejif-4441	130	48	through	through	ADP
ejif-4441	130	49	a	a	DET
ejif-4441	130	50	wise	wise	ADJ
ejif-4441	130	51	effort	effort	NOUN
ejif-4441	130	52	to	to	PART
ejif-4441	130	53	review	review	VERB
ejif-4441	130	54	and	and	CCONJ
ejif-4441	130	55	update	update	VERB
ejif-4441	130	56	both	both	CCONJ
ejif-4441	130	57	civil	civil	ADJ
ejif-4441	130	58	and	and	CCONJ
ejif-4441	130	59	tax	tax	NOUN
ejif-4441	130	60	legislation	legislation	NOUN
ejif-4441	130	61	.	.	PUNCT
ejif-4441	131	1	the	the	DET
ejif-4441	131	2	study	study	NOUN
ejif-4441	131	3	,	,	PUNCT
ejif-4441	131	4	therefore	therefore	ADV
ejif-4441	131	5	,	,	PUNCT
ejif-4441	131	6	suggests	suggest	VERB
ejif-4441	131	7	guidelines	guideline	NOUN
ejif-4441	131	8	,	,	PUNCT
ejif-4441	131	9	in	in	ADP
ejif-4441	131	10	the	the	DET
ejif-4441	131	11	legislative	legislative	ADJ
ejif-4441	131	12	field	field	NOUN
ejif-4441	131	13	,	,	PUNCT
ejif-4441	131	14	for	for	ADP
ejif-4441	131	15	the	the	DET
ejif-4441	131	16	introduction	introduction	NOUN
ejif-4441	131	17	of	of	ADP
ejif-4441	131	18	legislation	legislation	NOUN
ejif-4441	131	19	on	on	ADP
ejif-4441	131	20	islamic	islamic	ADJ
ejif-4441	131	21	financial	financial	ADJ
ejif-4441	131	22	instruments	instrument	NOUN
ejif-4441	131	23	in	in	ADP
ejif-4441	131	24	the	the	DET
ejif-4441	131	25	italian	italian	ADJ
ejif-4441	131	26	civil	civil	ADJ
ejif-4441	131	27	system	system	NOUN
ejif-4441	131	28	,	,	PUNCT
ejif-4441	131	29	and	and	CCONJ
ejif-4441	131	30	through	through	ADP
ejif-4441	131	31	the	the	DET
ejif-4441	131	32	principle	principle	NOUN
ejif-4441	131	33	of	of	ADP
ejif-4441	131	34	substance	substance	NOUN
ejif-4441	131	35	on	on	ADP
ejif-4441	131	36	the	the	DET
ejif-4441	131	37	form	form	NOUN
ejif-4441	131	38	,	,	PUNCT
ejif-4441	131	39	in	in	ADP
ejif-4441	131	40	the	the	DET
ejif-4441	131	41	tax	tax	NOUN
ejif-4441	131	42	field	field	NOUN
ejif-4441	131	43	,	,	PUNCT
ejif-4441	131	44	to	to	PART
ejif-4441	131	45	create	create	VERB
ejif-4441	131	46	an	an	DET
ejif-4441	131	47	appropriate	appropriate	ADJ
ejif-4441	131	48	law	law	NOUN
ejif-4441	131	49	,	,	PUNCT
ejif-4441	131	50	as	as	SCONJ
ejif-4441	131	51	happened	happen	VERB
ejif-4441	131	52	in	in	ADP
ejif-4441	131	53	the	the	DET
ejif-4441	131	54	united	united	ADJ
ejif-4441	131	55	kingdom	kingdom	PROPN
ejif-4441	131	56	.	.	PUNCT
ejif-4441	132	1	paradoxically	paradoxically	ADV
ejif-4441	132	2	–	–	PUNCT
ejif-4441	132	3	being	be	AUX
ejif-4441	132	4	a	a	DET
ejif-4441	132	5	common	common	ADJ
ejif-4441	132	6	law	law	NOUN
ejif-4441	132	7	country	country	NOUN
ejif-4441	132	8	–	–	PUNCT
ejif-4441	132	9	this	this	DET
ejif-4441	132	10	last	last	ADJ
ejif-4441	132	11	model	model	NOUN
ejif-4441	132	12	is	be	AUX
ejif-4441	132	13	more	more	ADV
ejif-4441	132	14	suitable	suitable	ADJ
ejif-4441	132	15	for	for	ADP
ejif-4441	132	16	our	our	PRON
ejif-4441	132	17	legal	legal	ADJ
ejif-4441	132	18	system	system	NOUN
ejif-4441	132	19	than	than	ADP
ejif-4441	132	20	the	the	DET
ejif-4441	132	21	french	french	NOUN
ejif-4441	132	22	,	,	PUNCT
ejif-4441	132	23	since	since	SCONJ
ejif-4441	132	24	the	the	DET
ejif-4441	132	25	latter	latter	ADJ
ejif-4441	132	26	,	,	PUNCT
ejif-4441	132	27	although	although	SCONJ
ejif-4441	132	28	it	it	PRON
ejif-4441	132	29	is	be	AUX
ejif-4441	132	30	established	establish	VERB
ejif-4441	132	31	on	on	ADP
ejif-4441	132	32	the	the	DET
ejif-4441	132	33	principle	principle	NOUN
ejif-4441	132	34	of	of	ADP
ejif-4441	132	35	substance	substance	NOUN
ejif-4441	132	36	on	on	ADP
ejif-4441	132	37	form	form	NOUN
ejif-4441	132	38	,	,	PUNCT
ejif-4441	132	39	is	be	AUX
ejif-4441	132	40	based	base	VERB
ejif-4441	132	41	on	on	ADP
ejif-4441	132	42	usual	usual	ADJ
ejif-4441	132	43	procedures	procedure	NOUN
ejif-4441	132	44	,	,	PUNCT
ejif-4441	132	45	which	which	PRON
ejif-4441	132	46	,	,	PUNCT
ejif-4441	132	47	for	for	ADP
ejif-4441	132	48	our	our	PRON
ejif-4441	132	49	system	system	NOUN
ejif-4441	132	50	,	,	PUNCT
ejif-4441	132	51	are	be	AUX
ejif-4441	132	52	not	not	PART
ejif-4441	132	53	considered	consider	VERB
ejif-4441	132	54	to	to	PART
ejif-4441	132	55	be	be	AUX
ejif-4441	132	56	suitable	suitable	ADJ
ejif-4441	132	57	for	for	ADP
ejif-4441	132	58	the	the	DET
ejif-4441	132	59	reasons	reason	NOUN
ejif-4441	132	60	set	set	VERB
ejif-4441	132	61	out	out	ADP
ejif-4441	132	62	before	before	ADV
ejif-4441	132	63	.	.	PUNCT
ejif-4441	133	1	finally	finally	ADV
ejif-4441	133	2	,	,	PUNCT
ejif-4441	133	3	the	the	DET
ejif-4441	133	4	introduction	introduction	NOUN
ejif-4441	133	5	into	into	ADP
ejif-4441	133	6	our	our	PRON
ejif-4441	133	7	legal	legal	ADJ
ejif-4441	133	8	system	system	NOUN
ejif-4441	133	9	of	of	ADP
ejif-4441	133	10	appropriates	appropriates	ADJ
ejif-4441	133	11	rules	rule	NOUN
ejif-4441	133	12	for	for	ADP
ejif-4441	133	13	these	these	DET
ejif-4441	133	14	financial	financial	ADJ
ejif-4441	133	15	instruments	instrument	NOUN
ejif-4441	133	16	would	would	AUX
ejif-4441	133	17	have	have	VERB
ejif-4441	133	18	a	a	DET
ejif-4441	133	19	threefold	threefold	ADJ
ejif-4441	133	20	effect	effect	NOUN
ejif-4441	133	21	:	:	PUNCT
ejif-4441	133	22	regulating	regulate	VERB
ejif-4441	133	23	a	a	DET
ejif-4441	133	24	capital	capital	NOUN
ejif-4441	133	25	market	market	NOUN
ejif-4441	133	26	,	,	PUNCT
ejif-4441	133	27	where	where	SCONJ
ejif-4441	133	28	new	new	ADJ
ejif-4441	133	29	and	and	CCONJ
ejif-4441	133	30	rapidly	rapidly	ADV
ejif-4441	133	31	expanding	expand	VERB
ejif-4441	133	32	financial	financial	ADJ
ejif-4441	133	33	instruments	instrument	NOUN
ejif-4441	133	34	are	be	AUX
ejif-4441	133	35	entering	enter	VERB
ejif-4441	133	36	;	;	PUNCT
ejif-4441	133	37	it	it	PRON
ejif-4441	133	38	would	would	AUX
ejif-4441	133	39	allow	allow	VERB
ejif-4441	133	40	an	an	DET
ejif-4441	133	41	undoubted	undoubted	ADJ
ejif-4441	133	42	advantage	advantage	NOUN
ejif-4441	133	43	for	for	ADP
ejif-4441	133	44	the	the	DET
ejif-4441	133	45	revenue	revenue	NOUN
ejif-4441	133	46	authorities	authority	NOUN
ejif-4441	133	47	,	,	PUNCT
ejif-4441	133	48	considering	consider	VERB
ejif-4441	133	49	the	the	DET
ejif-4441	133	50	tax	tax	NOUN
ejif-4441	133	51	revenue	revenue	NOUN
ejif-4441	133	52	that	that	SCONJ
ejif-4441	133	53	they	they	PRON
ejif-4441	133	54	could	could	AUX
ejif-4441	133	55	potentially	potentially	ADV
ejif-4441	133	56	generate	generate	VERB
ejif-4441	133	57	;	;	PUNCT
ejif-4441	133	58	a	a	DET
ejif-4441	133	59	first	first	ADJ
ejif-4441	133	60	step	step	NOUN
ejif-4441	133	61	towards	towards	ADP
ejif-4441	133	62	the	the	DET
ejif-4441	133	63	international	international	ADJ
ejif-4441	133	64	harmonization	harmonization	NOUN
ejif-4441	133	65	of	of	ADP
ejif-4441	133	66	legislation	legislation	NOUN
ejif-4441	133	67	,	,	PUNCT
ejif-4441	133	68	assuming	assume	VERB
ejif-4441	133	69	that	that	SCONJ
ejif-4441	133	70	the	the	DET
ejif-4441	133	71	anglo	anglo	ADJ
ejif-4441	133	72	-	-	PUNCT
ejif-4441	133	73	saxon	saxon	NOUN
ejif-4441	133	74	model	model	NOUN
ejif-4441	133	75	is	be	AUX
ejif-4441	133	76	to	to	PART
ejif-4441	133	77	be	be	AUX
ejif-4441	133	78	taken	take	VERB
ejif-4441	133	79	as	as	ADP
ejif-4441	133	80	an	an	DET
ejif-4441	133	81	example	example	NOUN
ejif-4441	133	82	;	;	PUNCT
ejif-4441	133	83	.	.	PUNCT
ejif-4441	134	1	following	follow	VERB
ejif-4441	134	2	these	these	DET
ejif-4441	134	3	conclusions	conclusion	NOUN
ejif-4441	134	4	,	,	PUNCT
ejif-4441	134	5	therefore	therefore	ADV
ejif-4441	134	6	,	,	PUNCT
ejif-4441	134	7	there	there	PRON
ejif-4441	134	8	will	will	AUX
ejif-4441	134	9	be	be	AUX
ejif-4441	134	10	a	a	DET
ejif-4441	134	11	further	further	ADJ
ejif-4441	134	12	research	research	NOUN
ejif-4441	134	13	activity	activity	NOUN
ejif-4441	134	14	aimed	aim	VERB
ejif-4441	134	15	at	at	ADP
ejif-4441	134	16	monitoring	monitor	VERB
ejif-4441	134	17	the	the	DET
ejif-4441	134	18	evolution	evolution	NOUN
ejif-4441	134	19	of	of	ADP
ejif-4441	134	20	the	the	DET
ejif-4441	134	21	tax	tax	NOUN
ejif-4441	134	22	regulations	regulation	NOUN
ejif-4441	134	23	in	in	ADP
ejif-4441	134	24	the	the	DET
ejif-4441	134	25	three	three	NUM
ejif-4441	134	26	states	state	NOUN
ejif-4441	134	27	examined	examine	VERB
ejif-4441	134	28	and	and	CCONJ
ejif-4441	134	29	whether	whether	SCONJ
ejif-4441	134	30	the	the	DET
ejif-4441	134	31	presence	presence	NOUN
ejif-4441	134	32	of	of	ADP
ejif-4441	134	33	a	a	DET
ejif-4441	134	34	careful	careful	ADJ
ejif-4441	134	35	regulation	regulation	NOUN
ejif-4441	134	36	of	of	ADP
ejif-4441	134	37	the	the	DET
ejif-4441	134	38	islamic	islamic	ADJ
ejif-4441	134	39	financial	financial	ADJ
ejif-4441	134	40	instruments	instrument	NOUN
ejif-4441	134	41	,	,	PUNCT
ejif-4441	134	42	together	together	ADV
ejif-4441	134	43	with	with	ADP
ejif-4441	134	44	a	a	DET
ejif-4441	134	45	moderate	moderate	ADJ
ejif-4441	134	46	tax	tax	NOUN
ejif-4441	134	47	pressure	pressure	NOUN
ejif-4441	134	48	,	,	PUNCT
ejif-4441	134	49	points	point	VERB
ejif-4441	134	50	out	out	ADP
ejif-4441	134	51	a	a	DET
ejif-4441	134	52	connection	connection	NOUN
ejif-4441	134	53	with	with	ADP
ejif-4441	134	54	a	a	DET
ejif-4441	134	55	greater	great	ADJ
ejif-4441	134	56	presence	presence	NOUN
ejif-4441	134	57	of	of	ADP
ejif-4441	134	58	financial	financial	ADJ
ejif-4441	134	59	intermediaries	intermediary	NOUN
ejif-4441	134	60	who	who	PRON
ejif-4441	134	61	manage	manage	VERB
ejif-4441	134	62	such	such	ADJ
ejif-4441	134	63	instruments	instrument	NOUN
ejif-4441	134	64	references	reference	NOUN
ejif-4441	134	65	[	[	X
ejif-4441	134	66	1	1	NUM
ejif-4441	134	67	]	]	X
ejif-4441	134	68	ali	ali	PROPN
ejif-4441	134	69	r.	r.	PROPN
ejif-4441	134	70	,	,	PUNCT
ejif-4441	134	71	“	"	PUNCT
ejif-4441	134	72	islamic	islamic	ADJ
ejif-4441	134	73	finance	finance	NOUN
ejif-4441	134	74	:	:	PUNCT
ejif-4441	134	75	a	a	DET
ejif-4441	134	76	practical	practical	ADJ
ejif-4441	134	77	guide	guide	NOUN
ejif-4441	134	78	”	"	PUNCT
ejif-4441	134	79	,	,	PUNCT
ejif-4441	134	80	global	global	ADJ
ejif-4441	134	81	law	law	NOUN
ejif-4441	134	82	and	and	CCONJ
ejif-4441	134	83	business	business	NOUN
ejif-4441	134	84	,	,	PUNCT
ejif-4441	134	85	rahail	rahail	NOUN
ejif-4441	134	86	,	,	PUNCT
ejif-4441	134	87	2008	2008	NUM
ejif-4441	134	88	,	,	PUNCT
ejif-4441	134	89	pag	pag	PROPN
ejif-4441	134	90	.	.	PROPN
ejif-4441	134	91	3	3	NUM
ejif-4441	134	92	-	-	SYM
ejif-4441	134	93	33	33	NUM
ejif-4441	134	94	.	.	PUNCT
ejif-4441	135	1	[	[	X
ejif-4441	135	2	2	2	NUM
ejif-4441	135	3	]	]	PUNCT
ejif-4441	135	4	i.	i.	NOUN
ejif-4441	135	5	calboli	calboli	PROPN
ejif-4441	135	6	,	,	PUNCT
ejif-4441	135	7	“	"	PUNCT
ejif-4441	135	8	a	a	DET
ejif-4441	135	9	call	call	NOUN
ejif-4441	135	10	for	for	ADP
ejif-4441	135	11	strengthening	strengthen	VERB
ejif-4441	135	12	the	the	DET
ejif-4441	135	13	role	role	NOUN
ejif-4441	135	14	of	of	ADP
ejif-4441	135	15	comparative	comparative	ADJ
ejif-4441	135	16	legal	legal	ADJ
ejif-4441	135	17	analysis	analysis	NOUN
ejif-4441	135	18	in	in	ADP
ejif-4441	135	19	the	the	DET
ejif-4441	135	20	united	united	PROPN
ejif-4441	135	21	states	states	PROPN
ejif-4441	135	22	”	"	PUNCT
ejif-4441	135	23	,	,	PUNCT
ejif-4441	135	24	john	john	PROPN
ejif-4441	135	25	’s	’s	PROPN
ejif-4441	135	26	law	law	PROPN
ejif-4441	135	27	review	review	PROPN
ejif-4441	135	28	,	,	PUNCT
ejif-4441	135	29	vol	vol	NOUN
ejif-4441	135	30	.	.	PUNCT
ejif-4441	136	1	90:3	90:3	NUM
ejif-4441	136	2	,	,	PUNCT
ejif-4441	136	3	pp	pp	ADJ
ejif-4441	136	4	.	.	PUNCT
ejif-4441	137	1	609	609	NUM
ejif-4441	137	2	–	–	PUNCT
ejif-4441	137	3	638	638	NUM
ejif-4441	137	4	,	,	PUNCT
ejif-4441	137	5	2016	2016	NUM
ejif-4441	137	6	.	.	PUNCT
ejif-4441	138	1	[	[	X
ejif-4441	138	2	3	3	X
ejif-4441	138	3	]	]	X
ejif-4441	138	4	e.	e.	PROPN
ejif-4441	138	5	j.	j.	PROPN
ejif-4441	138	6	eberle	eberle	PROPN
ejif-4441	138	7	,	,	PUNCT
ejif-4441	138	8	“	"	PUNCT
ejif-4441	138	9	the	the	DET
ejif-4441	138	10	methodology	methodology	NOUN
ejif-4441	138	11	of	of	ADP
ejif-4441	138	12	comparative	comparative	ADJ
ejif-4441	138	13	law	law	NOUN
ejif-4441	138	14	”	"	PUNCT
ejif-4441	138	15	,	,	PUNCT
ejif-4441	138	16	roger	roger	PROPN
ejif-4441	138	17	williams	williams	PROPN
ejif-4441	138	18	university	university	PROPN
ejif-4441	138	19	law	law	PROPN
ejif-4441	138	20	review	review	NOUN
ejif-4441	138	21	,	,	PUNCT
ejif-4441	138	22	vol	vol	NOUN
ejif-4441	138	23	.	.	PUNCT
ejif-4441	138	24	16:51	16:51	NUM
ejif-4441	138	25	,	,	PUNCT
ejif-4441	138	26	pp	pp	ADJ
ejif-4441	138	27	.	.	PUNCT
ejif-4441	138	28	5172	5172	NUM
ejif-4441	138	29	,	,	PUNCT
ejif-4441	138	30	2011	2011	NUM
ejif-4441	138	31	.	.	PUNCT
ejif-4441	139	1	[	[	X
ejif-4441	139	2	4	4	NUM
ejif-4441	139	3	]	]	X
ejif-4441	139	4	i.	i.	PROPN
ejif-4441	139	5	calboli	calboli	PROPN
ejif-4441	139	6	,	,	PUNCT
ejif-4441	139	7	“	"	PUNCT
ejif-4441	139	8	a	a	DET
ejif-4441	139	9	call	call	NOUN
ejif-4441	139	10	for	for	ADP
ejif-4441	139	11	strengthening	strengthen	VERB
ejif-4441	139	12	the	the	DET
ejif-4441	139	13	role	role	NOUN
ejif-4441	139	14	of	of	ADP
ejif-4441	139	15	comparative	comparative	ADJ
ejif-4441	139	16	legal	legal	ADJ
ejif-4441	139	17	analysis	analysis	NOUN
ejif-4441	139	18	in	in	ADP
ejif-4441	139	19	the	the	DET
ejif-4441	139	20	united	united	PROPN
ejif-4441	139	21	states	states	PROPN
ejif-4441	139	22	”	"	PUNCT
ejif-4441	139	23	,	,	PUNCT
ejif-4441	139	24	john	john	PROPN
ejif-4441	139	25	’s	’s	PROPN
ejif-4441	139	26	law	law	PROPN
ejif-4441	139	27	review	review	PROPN
ejif-4441	139	28	,	,	PUNCT
ejif-4441	139	29	vol	vol	NOUN
ejif-4441	139	30	.	.	PUNCT
ejif-4441	140	1	90:3	90:3	NUM
ejif-4441	140	2	,	,	PUNCT
ejif-4441	140	3	pp	pp	ADJ
ejif-4441	140	4	.	.	PUNCT
ejif-4441	141	1	609	609	NUM
ejif-4441	141	2	–	–	PUNCT
ejif-4441	141	3	638	638	NUM
ejif-4441	141	4	,	,	PUNCT
ejif-4441	141	5	2016	2016	NUM
ejif-4441	141	6	.	.	PUNCT
ejif-4441	142	1	[	[	X
ejif-4441	142	2	5	5	NUM
ejif-4441	142	3	]	]	PUNCT
ejif-4441	142	4	r.	r.	PROPN
ejif-4441	142	5	david	david	PROPN
ejif-4441	142	6	e	e	PROPN
ejif-4441	142	7	i.	i.	PROPN
ejif-4441	142	8	brierley	brierley	PROPN
ejif-4441	142	9	,	,	PUNCT
ejif-4441	142	10	“	"	PUNCT
ejif-4441	142	11	major	major	ADJ
ejif-4441	142	12	legal	legal	ADJ
ejif-4441	142	13	systems	system	NOUN
ejif-4441	142	14	in	in	ADP
ejif-4441	142	15	the	the	DET
ejif-4441	142	16	world	world	NOUN
ejif-4441	142	17	today	today	NOUN
ejif-4441	142	18	”	"	PUNCT
ejif-4441	142	19	,	,	PUNCT
ejif-4441	142	20	2d	2d	PROPN
ejif-4441	142	21	ed	ed	NOUN
ejif-4441	142	22	.	.	PROPN
ejif-4441	142	23	,	,	PUNCT
ejif-4441	142	24	1978	1978	NUM
ejif-4441	142	25	.	.	PUNCT
ejif-4441	143	1	[	[	X
ejif-4441	143	2	6	6	NUM
ejif-4441	143	3	]	]	X
ejif-4441	143	4	r.b	r.b	PROPN
ejif-4441	143	5	.	.	PROPN
ejif-4441	143	6	schlesinger	schlesinger	PROPN
ejif-4441	143	7	,	,	PUNCT
ejif-4441	143	8	hw	hw	PROPN
ejif-4441	143	9	baade	baade	PROPN
ejif-4441	143	10	,	,	PUNCT
ejif-4441	143	11	m.r	m.r	PROPN
ejif-4441	143	12	.	.	PROPN
ejif-4441	143	13	damaska	damaska	PROPN
ejif-4441	143	14	e	e	PROPN
ejif-4441	143	15	p.e	p.e	PROPN
ejif-4441	143	16	.	.	PROPN
ejif-4441	143	17	herzog	herzog	PROPN
ejif-4441	143	18	,	,	PUNCT
ejif-4441	143	19	“	"	PUNCT
ejif-4441	143	20	comparative	comparative	ADJ
ejif-4441	143	21	law	law	NOUN
ejif-4441	143	22	”	"	PUNCT
ejif-4441	143	23	,	,	PUNCT
ejif-4441	143	24	5a	5a	NUM
ejif-4441	143	25	ed	ed	NOUN
ejif-4441	143	26	.	.	PROPN
ejif-4441	143	27	,	,	PUNCT
ejif-4441	143	28	1988	1988	NUM
ejif-4441	143	29	.	.	PUNCT
ejif-4441	144	1	[	[	X
ejif-4441	144	2	7	7	X
ejif-4441	144	3	]	]	X
ejif-4441	144	4	u.	u.	NOUN
ejif-4441	144	5	mattei	mattei	PROPN
ejif-4441	144	6	and	and	CCONJ
ejif-4441	144	7	r.	r.	PROPN
ejif-4441	144	8	pardolesi	pardolesi	PROPN
ejif-4441	144	9	,	,	PUNCT
ejif-4441	144	10	“	"	PUNCT
ejif-4441	144	11	law	law	NOUN
ejif-4441	144	12	and	and	CCONJ
ejif-4441	144	13	economics	economic	NOUN
ejif-4441	144	14	in	in	ADP
ejif-4441	144	15	civil	civil	ADJ
ejif-4441	144	16	law	law	NOUN
ejif-4441	144	17	countries	country	NOUN
ejif-4441	144	18	:	:	PUNCT
ejif-4441	144	19	a	a	DET
ejif-4441	144	20	comparative	comparative	ADJ
ejif-4441	144	21	approach	approach	NOUN
ejif-4441	144	22	”	"	PUNCT
ejif-4441	144	23	,	,	PUNCT
ejif-4441	144	24	international	international	ADJ
ejif-4441	144	25	review	review	NOUN
ejif-4441	144	26	of	of	ADP
ejif-4441	144	27	law	law	NOUN
ejif-4441	144	28	and	and	CCONJ
ejif-4441	144	29	economics	economic	NOUN
ejif-4441	144	30	,	,	PUNCT
ejif-4441	144	31	11	11	NUM
ejif-4441	144	32	,	,	PUNCT
ejif-4441	144	33	pp	pp	ADJ
ejif-4441	144	34	.	.	PUNCT
ejif-4441	145	1	265	265	NUM
ejif-4441	145	2	-	-	SYM
ejif-4441	145	3	275	275	NUM
ejif-4441	145	4	,	,	PUNCT
ejif-4441	145	5	1991	1991	NUM
ejif-4441	145	6	.	.	PUNCT
ejif-4441	146	1	[	[	X
ejif-4441	146	2	8	8	NUM
ejif-4441	146	3	]	]	X
ejif-4441	146	4	filippetti	filippetti	PROPN
ejif-4441	146	5	s.	s.	PROPN
ejif-4441	146	6	,	,	PUNCT
ejif-4441	146	7	“	"	PUNCT
ejif-4441	146	8	a	a	DET
ejif-4441	146	9	londra	londra	X
ejif-4441	146	10	la	la	PROPN
ejif-4441	146	11	prima	prima	PROPN
ejif-4441	146	12	app	app	PROPN
ejif-4441	146	13	per	per	ADP
ejif-4441	146	14	i	i	PROPN
ejif-4441	146	15	risparmiatori	risparmiatori	PROPN
ejif-4441	146	16	halal	halal	PROPN
ejif-4441	146	17	”	"	PUNCT
ejif-4441	146	18	,	,	PUNCT
ejif-4441	146	19	il	il	PROPN
ejif-4441	146	20	sole	sole	ADJ
ejif-4441	146	21	24	24	NUM
ejif-4441	146	22	ore	ore	NOUN
ejif-4441	146	23	july	july	PROPN
ejif-4441	146	24	9th	9th	NOUN
ejif-4441	146	25	,	,	PUNCT
ejif-4441	146	26	2019	2019	NUM
ejif-4441	146	27	,	,	PUNCT
ejif-4441	146	28	p.	p.	NOUN
ejif-4441	146	29	27	27	NUM
ejif-4441	146	30	.	.	PUNCT
ejif-4441	147	1	[	[	X
ejif-4441	147	2	9	9	NUM
ejif-4441	147	3	]	]	X
ejif-4441	147	4	galimberti	galimberti	PROPN
ejif-4441	147	5	a.	a.	NOUN
ejif-4441	147	6	,	,	PUNCT
ejif-4441	147	7	piazza	piazza	PROPN
ejif-4441	147	8	s.	s.	PROPN
ejif-4441	147	9	,	,	PUNCT
ejif-4441	147	10	vallefuoco	vallefuoco	NOUN
ejif-4441	147	11	v.	v.	ADV
ejif-4441	147	12	,	,	PUNCT
ejif-4441	147	13	“	"	PUNCT
ejif-4441	147	14	il	il	PROPN
ejif-4441	147	15	fisco	fisco	PROPN
ejif-4441	147	16	alla	alla	PROPN
ejif-4441	147	17	prova	prova	PROPN
ejif-4441	147	18	della	della	PROPN
ejif-4441	147	19	finanza	finanza	PROPN
ejif-4441	147	20	islamica	islamica	PROPN
ejif-4441	147	21	”	"	PUNCT
ejif-4441	147	22	il	il	PROPN
ejif-4441	147	23	sole	sole	ADJ
ejif-4441	147	24	24	24	NUM
ejif-4441	147	25	ore	ore	NOUN
ejif-4441	147	26	october	october	PROPN
ejif-4441	147	27	13th	13th	NOUN
ejif-4441	147	28	2019	2019	NUM
ejif-4441	147	29	,	,	PUNCT
ejif-4441	147	30	p.	p.	NOUN
ejif-4441	147	31	10	10	NUM
ejif-4441	147	32	.	.	PUNCT
ejif-4441	148	1	[	[	X
ejif-4441	148	2	10	10	NUM
ejif-4441	148	3	]	]	X
ejif-4441	148	4	pwc	pwc	NOUN
ejif-4441	148	5	,	,	PUNCT
ejif-4441	148	6	tax	tax	NOUN
ejif-4441	148	7	facts	fact	NOUN
ejif-4441	148	8	,	,	PUNCT
ejif-4441	148	9	2019	2019	NUM
ejif-4441	148	10	p.	p.	NOUN
ejif-4441	148	11	23	23	NUM
ejif-4441	148	12	.	.	PUNCT
ejif-4441	149	1	[	[	X
ejif-4441	149	2	11	11	NUM
ejif-4441	149	3	]	]	PUNCT
ejif-4441	149	4	uk	uk	PROPN
ejif-4441	149	5	excellence	excellence	PROPN
ejif-4441	149	6	in	in	ADP
ejif-4441	149	7	islamic	islamic	PROPN
ejif-4441	149	8	finance	finance	NOUN
ejif-4441	149	9	,	,	PUNCT
ejif-4441	149	10	2014	2014	NUM
ejif-4441	149	11	,	,	PUNCT
ejif-4441	149	12	p.	p.	NOUN
ejif-4441	149	13	11	11	NUM
ejif-4441	149	14	.	.	PUNCT
ejif-4441	150	1	[	[	X
ejif-4441	150	2	12	12	NUM
ejif-4441	150	3	]	]	PUNCT
ejif-4441	150	4	corporation	corporation	NOUN
ejif-4441	150	5	tax	tax	PROPN
ejif-4441	150	6	act	act	PROPN
ejif-4441	150	7	2009	2009	NUM
ejif-4441	150	8	(	(	PUNCT
ejif-4441	150	9	c.	c.	PROPN
ejif-4441	150	10	4	4	NUM
ejif-4441	150	11	)	)	PUNCT
ejif-4441	150	12	.	.	PUNCT
ejif-4441	151	1	part	part	NOUN
ejif-4441	151	2	6	6	NUM
ejif-4441	151	3	relationships	relationship	NOUN
ejif-4441	151	4	treated	treat	VERB
ejif-4441	151	5	as	as	ADP
ejif-4441	151	6	loan	loan	NOUN
ejif-4441	151	7	relationships	relationship	NOUN
ejif-4441	151	8	etc	etc	X
ejif-4441	151	9	chapter	chapter	NOUN
ejif-4441	151	10	6	6	NUM
ejif-4441	151	11	alternative	alternative	ADJ
ejif-4441	151	12	finance	finance	NOUN
ejif-4441	151	13	arrangements	arrangement	NOUN
ejif-4441	151	14	,	,	PUNCT
ejif-4441	151	15	p.	p.	NOUN
ejif-4441	151	16	242	242	NUM
ejif-4441	151	17	.	.	PUNCT
ejif-4441	152	1	[	[	X
ejif-4441	152	2	13	13	NUM
ejif-4441	152	3	]	]	SYM
ejif-4441	152	4	pwc	pwc	NOUN
ejif-4441	152	5	,	,	PUNCT
ejif-4441	152	6	taxation	taxation	NOUN
ejif-4441	152	7	of	of	ADP
ejif-4441	152	8	conventional	conventional	ADJ
ejif-4441	152	9	and	and	CCONJ
ejif-4441	152	10	shariah	shariah	PROPN
ejif-4441	152	11	compliant	compliant	ADJ
ejif-4441	152	12	mortgages	mortgage	NOUN
ejif-4441	152	13	,	,	PUNCT
ejif-4441	152	14	november	november	PROPN
ejif-4441	152	15	2008	2008	NUM
ejif-4441	152	16	,	,	PUNCT
ejif-4441	152	17	p	p	NOUN
ejif-4441	152	18	10	10	NUM
ejif-4441	152	19	.	.	PUNCT
ejif-4441	153	1	[	[	X
ejif-4441	153	2	14	14	NUM
ejif-4441	153	3	]	]	PUNCT
ejif-4441	153	4	p.	p.	NOUN
ejif-4441	153	5	flora	flora	PROPN
ejif-4441	153	6	,	,	PUNCT
ejif-4441	153	7	“	"	PUNCT
ejif-4441	153	8	la	la	X
ejif-4441	153	9	finanza	finanza	PROPN
ejif-4441	153	10	islamica	islamica	PROPN
ejif-4441	153	11	:	:	PUNCT
ejif-4441	153	12	principi	principi	PROPN
ejif-4441	153	13	generali	generali	PROPN
ejif-4441	153	14	ed	ed	PROPN
ejif-4441	153	15	esperienze	esperienze	PROPN
ejif-4441	153	16	internazionali	internazionali	PROPN
ejif-4441	153	17	”	"	PUNCT
ejif-4441	153	18	in	in	ADP
ejif-4441	153	19	fiscalità	fiscalità	PROPN
ejif-4441	153	20	internazionale	internazionale	PROPN
ejif-4441	153	21	n.	n.	PROPN
ejif-4441	153	22	2/2009	2/2009	PROPN
ejif-4441	153	23	,	,	PUNCT
ejif-4441	153	24	pp	pp	PROPN
ejif-4441	153	25	.	.	PUNCT
ejif-4441	154	1	109	109	NUM
ejif-4441	154	2	ss	ss	NOUN
ejif-4441	154	3	.	.	PUNCT
ejif-4441	154	4	;	;	PUNCT
ejif-4441	154	5	j.	j.	PROPN
ejif-4441	154	6	cape	cape	PROPN
ejif-4441	154	7	,	,	PUNCT
ejif-4441	154	8	“	"	PUNCT
ejif-4441	154	9	general	general	ADJ
ejif-4441	154	10	legal	legal	ADJ
ejif-4441	154	11	framework	framework	NOUN
ejif-4441	154	12	applicable	applicable	ADJ
ejif-4441	154	13	to	to	ADP
ejif-4441	154	14	the	the	DET
ejif-4441	154	15	taxation	taxation	NOUN
ejif-4441	154	16	of	of	ADP
ejif-4441	154	17	islamic	islamic	PROPN
ejif-4441	154	18	finance	finance	NOUN
ejif-4441	154	19	”	"	PUNCT
ejif-4441	154	20	,	,	PUNCT
ejif-4441	154	21	derivatives	derivative	NOUN
ejif-4441	154	22	&	&	CCONJ
ejif-4441	154	23	financial	financial	ADJ
ejif-4441	154	24	instruments	instrument	NOUN
ejif-4441	154	25	,	,	PUNCT
ejif-4441	154	26	ibfd	ibfd	VERB
ejif-4441	154	27	,	,	PUNCT
ejif-4441	154	28	september	september	PROPN
ejif-4441	154	29	/	/	SYM
ejif-4441	154	30	october	october	PROPN
ejif-4441	154	31	2010	2010	NUM
ejif-4441	154	32	,	,	PUNCT
ejif-4441	154	33	p.	p.	NOUN
ejif-4441	154	34	40	40	NUM
ejif-4441	154	35	-	-	SYM
ejif-4441	154	36	48	48	NUM
ejif-4441	154	37	.	.	PUNCT
ejif-4441	155	1	[	[	X
ejif-4441	155	2	15	15	NUM
ejif-4441	155	3	]	]	X
ejif-4441	155	4	a.	a.	NOUN
ejif-4441	155	5	de	de	PROPN
ejif-4441	155	6	brosses	brosse	NOUN
ejif-4441	155	7	and	and	CCONJ
ejif-4441	155	8	f.	f.	PROPN
ejif-4441	155	9	burnat	burnat	PROPN
ejif-4441	155	10	,	,	PUNCT
ejif-4441	155	11	“	"	PUNCT
ejif-4441	155	12	france	france	PROPN
ejif-4441	155	13	–	–	PUNCT
ejif-4441	155	14	islamic	islamic	PROPN
ejif-4441	155	15	finance	finance	NOUN
ejif-4441	155	16	”	"	PUNCT
ejif-4441	155	17	,	,	PUNCT
ejif-4441	155	18	in	in	ADP
ejif-4441	155	19	derivatives	derivative	NOUN
ejif-4441	155	20	&	&	CCONJ
ejif-4441	155	21	financial	financial	ADJ
ejif-4441	155	22	instruments	instrument	NOUN
ejif-4441	155	23	,	,	PUNCT
ejif-4441	155	24	ibfd	ibfd	VERB
ejif-4441	155	25	,	,	PUNCT
ejif-4441	155	26	september	september	PROPN
ejif-4441	155	27	/	/	SYM
ejif-4441	155	28	october	october	PROPN
ejif-4441	155	29	2010	2010	NUM
ejif-4441	155	30	,	,	PUNCT
ejif-4441	155	31	p.	p.	NOUN
ejif-4441	155	32	33	33	NUM
ejif-4441	155	33	.	.	PUNCT
ejif-4441	156	1	[	[	X
ejif-4441	156	2	16	16	NUM
ejif-4441	156	3	]	]	PUNCT
ejif-4441	156	4	for	for	ADP
ejif-4441	156	5	further	further	ADJ
ejif-4441	156	6	details	detail	NOUN
ejif-4441	156	7	refer	refer	VERB
ejif-4441	156	8	to	to	ADP
ejif-4441	156	9	the	the	DET
ejif-4441	156	10	documents	document	NOUN
ejif-4441	156	11	:	:	PUNCT
ejif-4441	156	12	boi	boi	NOUN
ejif-4441	156	13	-	-	PUNCT
ejif-4441	156	14	djc	djc	NOUN
ejif-4441	156	15	-	-	PUNCT
ejif-4441	156	16	fin-20120912	fin-20120912	NOUN
ejif-4441	156	17	;	;	PUNCT
ejif-4441	156	18	boi	boi	NOUN
ejif-4441	156	19	-	-	PUNCT
ejif-4441	156	20	djc	djc	NOUN
ejif-4441	156	21	-	-	PUNCT
ejif-4441	156	22	fin-10	fin-10	PROPN
ejif-4441	156	23	-	-	PUNCT
ejif-4441	156	24	20120912	20120912	NUM
ejif-4441	156	25	;	;	PUNCT
ejif-4441	156	26	boi	boi	NOUN
ejif-4441	156	27	-	-	PUNCT
ejif-4441	156	28	djc	djc	NOUN
ejif-4441	156	29	-	-	PUNCT
ejif-4441	156	30	fin-20	fin-20	NOUN
ejif-4441	156	31	-	-	PUNCT
ejif-4441	156	32	20120912	20120912	NUM
ejif-4441	156	33	;	;	PUNCT
ejif-4441	156	34	boi	boi	NOUN
ejif-4441	156	35	-	-	PUNCT
ejif-4441	156	36	djcfin-30	djcfin-30	NOUN
ejif-4441	156	37	-	-	PUNCT
ejif-4441	156	38	2012209012	2012209012	NUM
ejif-4441	156	39	;	;	PUNCT
ejif-4441	156	40	boi	boi	NOUN
ejif-4441	156	41	-	-	PUNCT
ejif-4441	156	42	djc	djc	NOUN
ejif-4441	156	43	-	-	PUNCT
ejif-4441	156	44	fin-40	fin-40	NOUN
ejif-4441	156	45	-	-	PUNCT
ejif-4441	156	46	20120912	20120912	NUM
ejif-4441	156	47	.	.	PUNCT
ejif-4441	157	1	[	[	X
ejif-4441	157	2	17	17	NUM
ejif-4441	157	3	]	]	X
ejif-4441	157	4	n.	n.	PROPN
ejif-4441	157	5	mohan	mohan	PROPN
ejif-4441	157	6	,	,	PUNCT
ejif-4441	157	7	islamic	islamic	ADJ
ejif-4441	157	8	finance	finance	NOUN
ejif-4441	157	9	and	and	CCONJ
ejif-4441	157	10	eu	eu	PROPN
ejif-4441	157	11	law	law	NOUN
ejif-4441	157	12	–	–	PUNCT
ejif-4441	157	13	part	part	NOUN
ejif-4441	157	14	2	2	NUM
ejif-4441	157	15	in	in	ADP
ejif-4441	157	16	european	european	ADJ
ejif-4441	157	17	taxation	taxation	NOUN
ejif-4441	157	18	,	,	PUNCT
ejif-4441	157	19	ibfd	ibfd	VERB
ejif-4441	157	20	,	,	PUNCT
ejif-4441	157	21	june	june	PROPN
ejif-4441	157	22	2019	2019	NUM
ejif-4441	157	23	,	,	PUNCT
ejif-4441	157	24	p.	p.	NOUN
ejif-4441	157	25	276	276	NUM
ejif-4441	158	1	ss	ss	NOUN
ejif-4441	158	2	.	.	PUNCT
ejif-4441	159	1	[	[	X
ejif-4441	159	2	18	18	NUM
ejif-4441	159	3	]	]	PUNCT
ejif-4441	159	4	b.	b.	PROPN
ejif-4441	159	5	delaigue	delaigue	PROPN
ejif-4441	159	6	,	,	PUNCT
ejif-4441	159	7	a.	a.	NOUN
ejif-4441	159	8	reillac	reillac	PROPN
ejif-4441	159	9	,	,	PUNCT
ejif-4441	159	10	“	"	PUNCT
ejif-4441	159	11	france	france	PROPN
ejif-4441	159	12	adopts	adopt	VERB
ejif-4441	159	13	tax	tax	NOUN
ejif-4441	159	14	measures	measure	NOUN
ejif-4441	159	15	to	to	PART
ejif-4441	159	16	promote	promote	VERB
ejif-4441	159	17	islamic	islamic	ADJ
ejif-4441	159	18	finance	finance	NOUN
ejif-4441	159	19	”	"	PUNCT
ejif-4441	159	20	,	,	PUNCT
ejif-4441	159	21	in	in	ADP
ejif-4441	159	22	european	european	ADJ
ejif-4441	159	23	taxation	taxation	NOUN
ejif-4441	159	24	,	,	PUNCT
ejif-4441	159	25	may	may	PROPN
ejif-4441	159	26	2009	2009	NUM
ejif-4441	159	27	,	,	PUNCT
ejif-4441	159	28	p.	p.	NOUN
ejif-4441	159	29	287	287	NUM
ejif-4441	159	30	.	.	PUNCT
ejif-4441	160	1	[	[	X
ejif-4441	160	2	19	19	NUM
ejif-4441	160	3	]	]	PUNCT
ejif-4441	160	4	a.	a.	NOUN
ejif-4441	160	5	franco	franco	PROPN
ejif-4441	160	6	and	and	CCONJ
ejif-4441	160	7	c.	c.	PROPN
ejif-4441	160	8	sallustio	sallustio	PROPN
ejif-4441	160	9	.	.	PUNCT
ejif-4441	161	1	“	"	PUNCT
ejif-4441	161	2	the	the	DET
ejif-4441	161	3	taxation	taxation	NOUN
ejif-4441	161	4	of	of	ADP
ejif-4441	161	5	sukuk	sukuk	NOUN
ejif-4441	161	6	in	in	ADP
ejif-4441	161	7	the	the	DET
ejif-4441	161	8	italian	italian	ADJ
ejif-4441	161	9	context	context	NOUN
ejif-4441	161	10	:	:	PUNCT
ejif-4441	161	11	is	be	AUX
ejif-4441	161	12	italy	italy	PROPN
ejif-4441	161	13	’s	’s	PART
ejif-4441	161	14	tax	tax	NOUN
ejif-4441	161	15	system	system	NOUN
ejif-4441	161	16	ready	ready	ADJ
ejif-4441	161	17	for	for	ADP
ejif-4441	161	18	islamic	islamic	ADJ
ejif-4441	161	19	financial	financial	ADJ
ejif-4441	161	20	instruments	instrument	NOUN
ejif-4441	161	21	?	?	PUNCT
ejif-4441	161	22	”	"	PUNCT
ejif-4441	161	23	,	,	PUNCT
ejif-4441	161	24	in	in	ADP
ejif-4441	161	25	ejif	ejif	PROPN
ejif-4441	161	26	–	–	PUNCT
ejif-4441	161	27	european	european	PROPN
ejif-4441	161	28	journal	journal	PROPN
ejif-4441	161	29	of	of	ADP
ejif-4441	161	30	islamic	islamic	PROPN
ejif-4441	161	31	finance	finance	NOUN
ejif-4441	161	32	.	.	PUNCT
ejif-4441	162	1	n.7	n.7	ADP
ejif-4441	162	2	,	,	PUNCT
ejif-4441	162	3	july	july	PROPN
ejif-4441	162	4	2017	2017	NUM
ejif-4441	162	5	.	.	PUNCT
ejif-4441	163	1	[	[	X
ejif-4441	163	2	20	20	NUM
ejif-4441	163	3	]	]	X
ejif-4441	163	4	negri	negri	PROPN
ejif-4441	163	5	della	della	PROPN
ejif-4441	163	6	torre	torre	PROPN
ejif-4441	163	7	a.	a.	PROPN
ejif-4441	163	8	,	,	PUNCT
ejif-4441	163	9	benarafa	benarafa	PROPN
ejif-4441	163	10	j.	j.	PROPN
ejif-4441	163	11	,	,	PUNCT
ejif-4441	163	12	“	"	PUNCT
ejif-4441	163	13	resistenza	resistenza	NOUN
ejif-4441	163	14	by	by	ADP
ejif-4441	163	15	design	design	NOUN
ejif-4441	163	16	alla	alla	VERB
ejif-4441	163	17	crisi	crisi	X
ejif-4441	163	18	–	–	PUNCT
ejif-4441	163	19	il	il	PROPN
ejif-4441	163	20	caso	caso	PROPN
ejif-4441	163	21	della	della	PROPN
ejif-4441	163	22	finanza	finanza	PROPN
ejif-4441	163	23	islamica	islamica	PROPN
ejif-4441	163	24	”	"	PUNCT
ejif-4441	163	25	,	,	PUNCT
ejif-4441	163	26	diritto	diritto	NOUN
ejif-4441	163	27	24	24	NUM
ejif-4441	163	28	n.	n.	NOUN
ejif-4441	163	29	4/2020	4/2020	PROPN
ejif-4441	163	30	,	,	PUNCT
ejif-4441	163	31	gruppo	gruppo	ADJ
ejif-4441	163	32	sole	sole	ADJ
ejif-4441	163	33	24	24	NUM
ejif-4441	163	34	ore	ore	NOUN
ejif-4441	163	35	[	[	X
ejif-4441	163	36	21	21	NUM
ejif-4441	163	37	]	]	X
ejif-4441	163	38	pwc	pwc	PROPN
ejif-4441	163	39	,	,	PUNCT
ejif-4441	163	40	islamic	islamic	ADJ
ejif-4441	163	41	finance	finance	NOUN
ejif-4441	163	42	–	–	PUNCT
ejif-4441	163	43	creating	create	VERB
ejif-4441	163	44	value	value	NOUN
ejif-4441	163	45	,	,	PUNCT
ejif-4441	163	46	2013	2013	NUM
ejif-4441	163	47	,	,	PUNCT
ejif-4441	163	48	pp	pp	ADJ
ejif-4441	163	49	.	.	PUNCT
ejif-4441	163	50	3	3	NUM
ejif-4441	163	51	–	–	SYM
ejif-4441	163	52	33	33	NUM
ejif-4441	163	53	.	.	PUNCT
ejif-4441	164	1	[	[	X
ejif-4441	164	2	22	22	NUM
ejif-4441	164	3	]	]	X
ejif-4441	164	4	f.	f.	PROPN
ejif-4441	164	5	di	di	PROPN
ejif-4441	164	6	cesare	cesare	PROPN
ejif-4441	164	7	,	,	PUNCT
ejif-4441	164	8	“	"	PUNCT
ejif-4441	164	9	la	la	PROPN
ejif-4441	164	10	possibile	possibile	PROPN
ejif-4441	164	11	fiscalità	fiscalità	PROPN
ejif-4441	164	12	delle	delle	PROPN
ejif-4441	164	13	operazioni	operazioni	PROPN
ejif-4441	164	14	di	di	PROPN
ejif-4441	164	15	finanza	finanza	PROPN
ejif-4441	164	16	islamica	islamica	PROPN
ejif-4441	164	17	”	"	PUNCT
ejif-4441	164	18	in	in	ADP
ejif-4441	164	19	la	la	PROPN
ejif-4441	164	20	gestione	gestione	NOUN
ejif-4441	164	21	straordinaria	straordinaria	PROPN
ejif-4441	164	22	delle	delle	PROPN
ejif-4441	164	23	imprese	imprese	PROPN
ejif-4441	164	24	2/2016	2/2016	PROPN
ejif-4441	164	25	,	,	PUNCT
ejif-4441	164	26	pp	pp	ADJ
ejif-4441	164	27	.	.	PUNCT
ejif-4441	164	28	130	130	NUM
ejif-4441	164	29	–	–	PUNCT
ejif-4441	164	30	133	133	NUM
ejif-4441	164	31	.	.	PUNCT
ejif-4441	165	1	[	[	X
ejif-4441	165	2	23	23	NUM
ejif-4441	165	3	]	]	PUNCT
ejif-4441	165	4	m.	m.	PROPN
ejif-4441	165	5	leo	leo	PROPN
ejif-4441	165	6	,	,	PUNCT
ejif-4441	165	7	le	le	X
ejif-4441	165	8	imposte	imposte	PROPN
ejif-4441	165	9	sui	sui	PROPN
ejif-4441	165	10	redditi	redditi	PROPN
ejif-4441	165	11	nel	nel	PROPN
ejif-4441	165	12	testo	testo	PROPN
ejif-4441	165	13	unico	unico	PROPN
ejif-4441	165	14	,	,	PUNCT
ejif-4441	165	15	giuffrè	giuffrè	NOUN
ejif-4441	165	16	editore	editore	NOUN
ejif-4441	165	17	,	,	PUNCT
ejif-4441	165	18	2016	2016	NUM
ejif-4441	165	19	,	,	PUNCT
ejif-4441	165	20	pp	pp	ADJ
ejif-4441	165	21	.	.	PUNCT
ejif-4441	166	1	633	633	NUM
ejif-4441	166	2	-	-	SYM
ejif-4441	166	3	634	634	NUM
ejif-4441	166	4	.	.	PUNCT
ejif-4441	167	1	[	[	X
ejif-4441	167	2	24	24	NUM
ejif-4441	167	3	]	]	PUNCT
ejif-4441	167	4	m.	m.	PROPN
ejif-4441	167	5	leo	leo	PROPN
ejif-4441	167	6	,	,	PUNCT
ejif-4441	167	7	le	le	AUX
ejif-4441	167	8	imposte	imposte	PROPN
ejif-4441	167	9	sul	sul	PROPN
ejif-4441	167	10	reddito	reddito	PROPN
ejif-4441	167	11	nel	nel	PROPN
ejif-4441	167	12	testo	testo	PROPN
ejif-4441	167	13	unico	unico	PROPN
ejif-4441	167	14	,	,	PUNCT
ejif-4441	167	15	book	book	NOUN
ejif-4441	167	16	ii	ii	PROPN
ejif-4441	167	17	,	,	PUNCT
ejif-4441	167	18	giuffrè	giuffrè	PROPN
ejif-4441	167	19	francis	francis	PROPN
ejif-4441	167	20	lefebvre	lefebvre	PROPN
ejif-4441	167	21	,	,	PUNCT
ejif-4441	167	22	2020	2020	NUM
ejif-4441	167	23	,	,	PUNCT
ejif-4441	167	24	p.	p.	NOUN
ejif-4441	167	25	1789	1789	NUM
ejif-4441	167	26	.	.	PUNCT
ejif-4441	168	1	[	[	X
ejif-4441	168	2	25	25	NUM
ejif-4441	168	3	]	]	PUNCT
ejif-4441	168	4	p.	p.	NOUN
ejif-4441	168	5	p.	p.	NOUN
ejif-4441	168	6	biancone	biancone	NOUN
ejif-4441	168	7	,	,	PUNCT
ejif-4441	168	8	“	"	PUNCT
ejif-4441	168	9	finanza	finanza	PROPN
ejif-4441	168	10	islamica	islamica	PROPN
ejif-4441	168	11	e	e	PROPN
ejif-4441	169	1	impatti	impatti	PROPN
ejif-4441	169	2	fiscali	fiscali	VERB
ejif-4441	169	3	,	,	PUNCT
ejif-4441	169	4	lo	lo	PROPN
ejif-4441	169	5	stato	stato	NOUN
ejif-4441	169	6	dell’arte	dell’arte	NOUN
ejif-4441	169	7	in	in	ADP
ejif-4441	169	8	italia	italia	PROPN
ejif-4441	169	9	”	"	PUNCT
ejif-4441	169	10	,	,	PUNCT
ejif-4441	169	11	in	in	ADP
ejif-4441	169	12	amministrazione	amministrazione	PROPN
ejif-4441	169	13	&	&	CCONJ
ejif-4441	169	14	finanza	finanza	PROPN
ejif-4441	169	15	n	n	CCONJ
ejif-4441	169	16	°	°	NUM
ejif-4441	169	17	8	8	NUM
ejif-4441	169	18	-	-	SYM
ejif-4441	169	19	9/2016	9/2016	NUM
ejif-4441	169	20	,	,	PUNCT
ejif-4441	169	21	p.	p.	NOUN
ejif-4441	169	22	25	25	NUM
ejif-4441	169	23	.	.	PUNCT
ejif-4441	170	1	[	[	X
ejif-4441	170	2	26	26	NUM
ejif-4441	170	3	]	]	X
ejif-4441	170	4	f.	f.	PROPN
ejif-4441	170	5	di	di	PROPN
ejif-4441	170	6	cesare	cesare	PROPN
ejif-4441	170	7	,	,	PUNCT
ejif-4441	170	8	“	"	PUNCT
ejif-4441	170	9	l’impatto	l’impatto	NOUN
ejif-4441	170	10	degli	degli	NOUN
ejif-4441	170	11	strumenti	strumenti	PROPN
ejif-4441	170	12	giuridici	giuridici	PROPN
ejif-4441	170	13	della	della	PROPN
ejif-4441	170	14	finanza	finanza	PROPN
ejif-4441	170	15	islamica	islamica	PROPN
ejif-4441	170	16	sul	sul	PROPN
ejif-4441	170	17	regime	regime	NOUN
ejif-4441	170	18	delle	delle	PROPN
ejif-4441	170	19	imposte	imposte	PROPN
ejif-4441	170	20	dirette	dirette	PROPN
ejif-4441	170	21	”	"	PUNCT
ejif-4441	170	22	,	,	PUNCT
ejif-4441	170	23	fiscalità	fiscalità	PROPN
ejif-4441	170	24	e	e	PROPN
ejif-4441	170	25	commercio	commercio	PROPN
ejif-4441	170	26	internazionale	internazionale	PROPN
ejif-4441	170	27	n.	n.	PROPN
ejif-4441	170	28	8	8	NUM
ejif-4441	170	29	-	-	SYM
ejif-4441	170	30	9	9	NUM
ejif-4441	170	31	del	del	PROPN
ejif-4441	170	32	2012	2012	NUM
ejif-4441	170	33	,	,	PUNCT
ejif-4441	170	34	p.	p.	NOUN
ejif-4441	170	35	36	36	NUM
ejif-4441	170	36	.	.	PUNCT
ejif-4441	171	1	ejif	ejif	PROPN
ejif-4441	171	2	–	–	PUNCT
ejif-4441	171	3	european	european	PROPN
ejif-4441	171	4	journal	journal	PROPN
ejif-4441	171	5	of	of	ADP
ejif-4441	171	6	islamic	islamic	PROPN
ejif-4441	171	7	finance	finance	PROPN
ejif-4441	171	8	no	no	DET
ejif-4441	171	9	17	17	NUM
ejif-4441	171	10	,	,	PUNCT
ejif-4441	171	11	april	april	PROPN
ejif-4441	171	12	(	(	PUNCT
ejif-4441	171	13	2021	2021	NUM
ejif-4441	171	14	)	)	PUNCT
ejif-4441	172	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-4441	172	2	issn	issn	VERB
ejif-4441	172	3	2421	2421	NUM
ejif-4441	172	4	-	-	SYM
ejif-4441	172	5	2172	2172	NUM
ejif-4441	172	6	doi	doi	NOUN
ejif-4441	172	7	:	:	PUNCT
ejif-4441	172	8	10.13135/2421	10.13135/2421	NUM
ejif-4441	172	9	-	-	SYM
ejif-4441	172	10	2172/4441	2172/4441	NUM
ejif-4441	172	11	8	8	NUM