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Recorded 19 June 2009

The CFA Institute is a not-for-profit association of investment professionals. The presentation addresses the following points:

• Why are certain taxes triggered in Islamic finance but not in conventional finance?
• Why does it make a difference whether tax laws focus on legal form or economic substance?
• How has the United Kingdom dealt with the tax issues arising out of Islamic finance?

The presentation can be viewed free. When at the page, click on the “Play” button.

On the next page, on the left hand side of the page is the section for "Member and Candidates" while the right hand side is for "All others." Just below the empty boxes is a link you can click to create a new account.

If you are located outside the USA, do not answer the question about your state, and leave blank the field for a zip code. Once the account has been fully created (the page has three tabs) the page with the presentation should launch automatically.

The running length is 25 minutes, but the presentation can be paused as required.

Mohammed Amin