An analysis of the Murabahah Islamic Finance Instrument in the context of article 11 of the OECD model tax convention on income and capital
Conventional banking and finance is based on interest-bearing loans or investments, or equity financing arrangements. Islamic banking and finance provides equivalent functionality to conventional finance except that the underlying arrangement is based on the trading of assets, profit and loss sha...
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| Format: | Dissertation |
| Language: | en |
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University of Cape Town
2019
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| Online Access: | http://hdl.handle.net/11427/29164 |