Author(s): Senior Professor Dr Leo Desmond Pointon, Jeong Chun Phuoc
Format: Soft Cover,
- This book features reference to cases and research material of up to 2011.
- It also highlights the updated legislation and the effect on the present state of revenue law.
- Includes in-depth discussions, history and application of the Al-Quran and Hadith.
- Chapter 1 General Principles
- Chapter 2 Interpretation
- Chapter 3 Administration
- Chapter 4 Income
- Chapter 5 Exempt Income
- Chapter 6 Deductions
- Chapter 7 Companies
- Chapter 8 Capital Allowances
- Chapter 9 Partnerships
- Chapter 10 Personal Reliefs
- Chapter 11 Trust and Estates
- Chapter 12 International Taxation
- Chapter 13 Transfer Pricing
- Chapter 14 Estate Duty
- Chapter 15 Taxation of E-Commerce Transactions and GST
- Chapter 16 Period of al Jahiliyah (Age of Ignorance)
- Chapter 17 Period of Caliphs (al Khulafa)
- Chapter 18 Reception of Islamic Revenue Law
- Chapter 19 Islamic Revenue Law
- Chapter 20 Compulsory Legal Conditions
- Chapter 21 General Categories of Taxable Wealth
- Chapter 22 Implementation of Zakat Laws in Malaysia
- Chapter 23 Interpretation of Shari'ah Laws: Primary Sources
- Chapter 24 Interpretation of Shari'ah Laws: Primary Sources; The Hadith
- Chapter 25 Secondary Sources of Shari'ah Interpretation
- Chapter 26 Interpretation of Shari'ah Laws: Shari'ah Legal Maxims
- Chapter 27 Zakat Taxation According to the Four Schools of Law (Mazhahab)
- Chapter 28 Applied Islamic Taxation: Islamic Banking Products, Financial Instruments, etc.
The Third Edition of this book updates and expands the earlier Editions; sets out the basic principles of revenue law in Singapore and Malaysia; and introduces the most significant inclusion of thirteen chapters on Shari'ah Revenue Law.
The compilation of case extracts has been further enlarged and other source materials have been woven into the text so that the reader will find these commentaries conveniently located. The inclusion of a large number of examples, many of them with critical legal analysis, and the concept of competitive legal intelligence, enhance this work with an innovative strength unmatched elsewhere. This edition further incorporates changes in revenue law development in Singapore and Malaysia vis-a-vis global trade as a result of trade liberalisation and expansion of a borderless E-marketplace.
The Shari'ah revenue law perspective will undoubtedly generate interest in other areas of Shari'ah subject matters where tax is a factor. Extensive research has been carried out by both authors to mirror as closely as possible, current laws in force with cases and examples on almost all major facets of Singapore and Malaysian revenue law.