PricewaterhouseCoopersSlide 26 Korea has recently announced that legislative changes will be made to ensure tax neutrality is provided to facilitate Islamic Bonds to be issued (2) Ijarah (Lease) (1)Sale of asset (1)Funds (1) Sukuk issuance (2) Funds (2) Ijarah payments Example – Korean company issuing Sukuks in Malaysia Tax Treaties 100% Malaysia SPV Korean Company Investors
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