{"title":"Islamic (Counterpart) Financing: The Russian Experiment and International Tax Agreements","authors":"Inna A. Khavanova","doi":"10.18572/1812-3945-2024-1-28-38","DOIUrl":null,"url":null,"abstract":"The article analyzes the provisions of the federal law introducing the rules for conducting an experiment to establish special regulation for Partner financing. The peculiarity of Partner financing is that it is consistent with the principles of Islamic finance (Islamic financial model). The author examines the specifics of the qualification of income from Partner financing instruments for the purposes of tax treaties.","PeriodicalId":518803,"journal":{"name":"Banking law","volume":"31 7","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Banking law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18572/1812-3945-2024-1-28-38","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
The article analyzes the provisions of the federal law introducing the rules for conducting an experiment to establish special regulation for Partner financing. The peculiarity of Partner financing is that it is consistent with the principles of Islamic finance (Islamic financial model). The author examines the specifics of the qualification of income from Partner financing instruments for the purposes of tax treaties.
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