International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...

Arabic Abstract: تستعرض الورقة الدور المرتقب للأوراق المالية الهجينة في الأسواق المالية الإسلامية. وكمدخل للموضوع تعرّف الورقة في البداية بمفهوم الأوراق المالية...

International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...