伊斯兰（对应）融资：俄罗斯试验和国际税收协定

Banking law Pub Date : 2024-01-18 DOI:10.18572/1812-3945-2024-1-28-38

Inna A. Khavanova

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引用次数: 0

摘要

文章分析了联邦法律中的规定，这些规定介绍了为建立合作伙伴融资特别条例而进行试验的规则。合伙人融资的特殊性在于它符合伊斯兰金融原则（伊斯兰金融模式）。作者研究了根据税收协定对合伙人融资工具收入进行定性的具体问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Islamic (Counterpart) Financing: The Russian Experiment and International Tax Agreements

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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Banking law

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