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dc.contributor.authorFreudenberg, Brett
dc.contributor.authorNathie, Mahmood
dc.date.accessioned2017-05-03T11:38:40Z
dc.date.available2017-05-03T11:38:40Z
dc.date.issued2011
dc.date.modified2012-02-10T01:25:02Z
dc.identifier.issn10275592
dc.identifier.urihttp://hdl.handle.net/10072/41905
dc.description.abstractThis article focuses on reform issues currently under consideration by tax and regulatory authorities to facilitate Islamic finance in Australia. The necessity for a comprehensive approach is critical if the government's desire to promote Australia as a financial services hub is to be realised. However, in pursuing this goal one identified delimiter in attracting Islamic finance remains the current lack of tax parity treatment. It is argued that if such tax reforms are to be implemented, there should be an overarching approach to guide reforms - particularly to ensure that there are no adverse consequences, such as increased complexity and potential for tax avoidance. In addressing these shortcomings and potential barriers, this article proposes tax reform models aimed at providing guidance in designing appropriate tax measures for consideration by regulatory authorities. Drawing on approaches taken in foreign jurisdictions, we argue in favour of an 'integrative' approach that incorporates an exception method.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherThe Taxation Institute of Hong Kong
dc.publisher.placeHong Kong
dc.publisher.urihttps://www.tihk.org.hk/
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom69
dc.relation.ispartofpageto87
dc.relation.ispartofissue1
dc.relation.ispartofjournalAsia-Pacific Journal of Taxation
dc.relation.ispartofvolume15
dc.rights.retentionY
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1801
dc.titleIslamic Finance in Australia: Methods for tax reform
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.date.issued2011
gro.hasfulltextNo Full Text
gro.griffith.authorFreudenberg, Brett D.
gro.griffith.authorNathie, Mahmood


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