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Delivered 12 February 2013. Posted 15 March 2014.
On 12 February 2013, I gave a lecture for the Institute of Islamic Banking and Insurance, (IIBI), in which I reported on the results of a study that I led in 2012.
The study was sponsored by Qatar Financial Centre Authority in partnership with the International Tax and Investment Center, based in Washington DC. It reviewed the tax treatment of four common Islamic finance structures, commodity murabaha, sukuk, salaam and istisna in eight MENA region countries: Egypt, Jordan, Kuwait, Libya, Oman, Qatar, Saudi Arabia, Turkey, and also in the Qatar Financial Centre.
IIBI have recently made the 27 minute video available on the internet, and it can be watched below.
Most of my slides can be seen within the video, but to ensure that readers can see all of them, I have made them available at this link. This website also has a link to the report on the cross-border taxation of Islamic finance in the MENA region mentioned in the lecture which was published the day after the lecture.
Although a year has elapsed since the lecture, it is still relevant.
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