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زكاة الأسهم و شركات المساهمة
Other Title(s)
Zakat of shares and joint-stock companies
Author
Source
Issue
Vol. 11, Issue 18 (30 Jun. 2014), pp.161-184, 24 p.
Publisher
University of Echahid Hamma Lakhdar-el-Oued
Publication Date
2014-06-30
Country of Publication
Algeria
No. of Pages
24
Main Subjects
Abstract EN
Islamic jurisprudence admits artificial personality of the company in principle, But it does not recognize all authorities granted to it by the law.
In light of the legitimate adaptation of shares, the ownership of the assets of the company are not transmitted to the company's management.
If the company wants to pay Zakat, they will be treated as a natural person in terms of Nisaab, Haoul and the company's activity.
If the shareholder wants to pay Zakat, the payment of zakat is based on the intention to own shares.
If his intent is to invest, it pays Zakat according to the company's activity.
If his intent is to trade, it pays Zakat according to the market value of shares.
American Psychological Association (APA)
بالي، عبد الحميد. 2014. زكاة الأسهم و شركات المساهمة. مجلة البحوث و الدراسات،مج. 11، ع. 18، ص ص. 161-184.
https://search.emarefa.net/detail/BIM-659549
Modern Language Association (MLA)
بالي، عبد الحميد. زكاة الأسهم و شركات المساهمة. مجلة البحوث و الدراسات مج. 11، ع. 18 (حزيران 2014)، ص ص. 161-184.
https://search.emarefa.net/detail/BIM-659549
American Medical Association (AMA)
بالي، عبد الحميد. زكاة الأسهم و شركات المساهمة. مجلة البحوث و الدراسات. 2014. مج. 11، ع. 18، ص ص. 161-184.
https://search.emarefa.net/detail/BIM-659549
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 181-184
Record ID
BIM-659549