زكاة المحافظ و الصناديق الاستثمارية : رؤية جديدة
Source
Issue
Vol. 23, Issue 2 (31 Dec. 2017), pp.5-48, 44 p.
Publisher
Islamic Development Bank (IDB) Islamic Research and Training Institute (IRTI)
Publication Date
2017-12-31
Country of Publication
Saudi Arabia
No. of Pages
44
Main Subjects
Financial and Accounting Sciences
Islamic Studies
Abstract EN
According to the opinion of the majority of fiqh scholars, all owners of investment fund units must pay zakat of trade, regardless of important criteria that impact zakat of trade assets; such as:the trade intention of the investor and fund manager, the ratio of their portfolio turnover and the nature of the fund's assets and the extent to which they are zakatable.
The paper discusses the validity of this opinion, given the fact that the fund portfolios do not differ from their portfolios counterparts managed by individuals, which have a settled and well-grounded zakat ruling.
Building on the new zakat ruling, the paper propose practical solutions for calculating payable Zakat on all investment portfolios based on the above criteria.
The paper conclude by highlighting the expected impacts of new ruling on investment decisions and the structure of the financial market.
American Psychological Association (APA)
السحيباني، محمد بن إبراهيم والمهنا، خالد بن عبد الرحمن. 2017. زكاة المحافظ و الصناديق الاستثمارية : رؤية جديدة. دراسات اقتصادية إسلامية،مج. 23، ع. 2، ص ص. 5-48.
https://search.emarefa.net/detail/BIM-960592
Modern Language Association (MLA)
السحيباني، محمد بن إبراهيم والمهنا، خالد بن عبد الرحمن. زكاة المحافظ و الصناديق الاستثمارية : رؤية جديدة. دراسات اقتصادية إسلامية مج. 23، ع. 2 (2017)، ص ص. 5-48.
https://search.emarefa.net/detail/BIM-960592
American Medical Association (AMA)
السحيباني، محمد بن إبراهيم والمهنا، خالد بن عبد الرحمن. زكاة المحافظ و الصناديق الاستثمارية : رؤية جديدة. دراسات اقتصادية إسلامية. 2017. مج. 23، ع. 2، ص ص. 5-48.
https://search.emarefa.net/detail/BIM-960592
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 44-48
Record ID
BIM-960592