Yeni Bir Finansal Araç Olarak Sukuk: Çeşitleri, Türkiye Uygulaması ve Vergilendirilmesi

Abstract

Non-interest bearing financial instruments to diversify their portfolios and their faith away from traditional financial market standing as a convenient means to lure investors will be accepted. This is the most common among non-interest bearing financial instruments referred to as Islamic bonds Sukuk are used. Sukuk in Malaysia, especially in the Middle East after the occurrence spread quickly. In this study, the sukuk yet been implemented in Turkey are examined, types and descriptions have been made regarding the taxation. Within the scope of this study, the relevant literature has been reviewed and the legislation in force has been examined.