This book explores the tensions between the religious and legal principles of Islamic finance and Islamic banking in practice. It does not limit itself to a legal discussion and presents a truly interdisciplinary and intercultural dialogue between lawyers, theologians, and economists with roots in academia and practice. There is considerable divergence in their evaluation of the status quo and future of Islamic finance.Contributions cover aspects of Islamic finance in theory and practice. It provides insights into the interplay of religion, ethics and finance covering both the Islamic and Christian traditions that sets the scene for Islamic finance in practice: economic technicalities of Islamic banking services, its regulatory aspects, and the complex legal arrangements of Islamic finance in non-Muslim-majority countries. Islamic Finance is a truly international collaboration of outstanding scholars and practitioners in their field that reveals the complexities involved in applying religious principles and legal theory to the daily practice of business and finance.

Das vorliegende Werk gibt Unternehmern und ihren Beratern einen umfassenden und anwendungsorientierten UEberblick uber die wesentlichen Neuerungen des Ende 2011 veroeffentlichten Umwandlungssteuererlasses (UmwStE). Dieser beseitigt in vielen Fallen die Unsicherheit, wie bislang streitige Punkte aus der Sicht der Finanzverwaltung ausgelegt werden. Verstandliche Falle erleichtern auch Nichtjuristen den Einstieg in die Materie.