Presentation - Mohammed Amin's website

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Commodity murabaha or tawarruq Bank Immediate sale with deferred payment Customer Overseas 100 paid today 105 paid in 12 months time Sale for Frontier Murabaha contract immediate payment Your country Sale for immediate payment 100 paid today Commodity seller Commodity buyer Slide 14
Ijarah sukuk with onshore SPV Charity Issue sukuk Frontier Pay issue price 100 Special Purpose Vehicle (SPV) Periodical payments representing SPV’s profits 5 Investors Lease Sell building Owner Pay price 100 Pay rent periodically 5 Note: Unwind transactions at end of sukuk not shown. Slide 15 Your country Overseas
Page 1 and 2: Institute of Islamic Banking and In
Page 3 and 4: Disclaimer • Taxation is a comple
Page 5 and 6: Mohammed Amin Mohammed Amin is an I
Page 7 and 8: Purpose • Ascertain the tax treat
Page 9 and 10: Sponsor: Qatar Financial Centre Aut
Page 11 and 12: Taxes covered • Taxes on income p
Page 13: Structures analysed • Four struct
Page 17 and 18: Ijarah sukuk with offshore SPV Char
Page 19 and 20: Istisna Bank Overseas Building or s
Page 21 and 22: Slide 21
Page 23 and 24: Ijarah sukuk • Taxation of transf
Page 25 and 26: Istisna • Does transaction create
Page 27 and 28: Current status of study • Questio
Page 29 and 30: Legislation for Islamic finance •
Page 31 and 32: Sukuk • Only Turkey and QFC have
Page 33 and 34: Overall Malaysian approach • Fina
Page 35 and 36: Overall UK approach • UK examined
Page 37 and 38: UK legislation example (2) (2) The
Page 39 and 40: Sukuk with onshore SPV • Malaysia
Page 41 and 42: Slide 41

Presentation - Mohammed Amin's website

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