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"Islamic Banking has been remarkably progressing, in terms of products and services array, worldwide acceptance and growing market dominance. Behind the current standing and proliferation of its products and services, the same principles and the same applications of Islamic modes of traditional contracts have been applied to it. Since basic Sharia and its literacy are inevitable for further discussion of Islamic one, four of Sharia injunctions such as interest prohibition, permissible business, Islamic payoff with risk taking, and the relationship between shahibul maal and mudarib, have been explained. Six modes such as murabahah, salam, istisna, ijarah, musharakah and mudarabah have been introduced, analyzed through the nine articles from Fatwa DSN (2007), because more than 90% of Islamic operations have been based on the six modes and the nine articles are minimal amount of knowledge for analyzing them. With the benefit of the knowledge, the comparison between Islamic modes of contracts and conventional ones, has been made, which enlightens to the Islamic banking sphere."

"Penelitian ini membahas tentang kebijakan pemajakan atas produk perbankan syariah di Indonesia dan Malaysia dalam memperhatikan asas asas pemungutan pajak yang baik dan kendala kendala dalam pengembangan perbankan syariah di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi literatur dan studi lapangan. Hasil penelitian ini menunjukan bahwa kebijakan pemajakan atas produk perbankan syariah di Indonesia belum memperhatikan asas keadilan dan asas kepastian hukum. Di Malaysia pemajakan atas produk perbankan syariah belum memperhatikan asas keadilan. Kendala kendala dalam pengembangan perbankan syariah di Indonesia adalah terbatasnya sumber daya manusia yang memiliki keahlian mengenai bank syariah pemahaman masyarakat yang belum tepat terhadap bank syariah dan peraturan yang ada belum sepenuhnya mengakomodir operasional bank syariah.

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This study discusses about two issues the taxation policy on Islamic banking products in Indonesia and Malaysia in considering of good tax collection principles and constraints in the development of Islamic banking in Indonesia.This study used a qualitative approach to data collection techniques through the study of literature and field study. These results indicate that the taxation policy on Islamic banking products in Indonesia have regard to the principle of equality and the principle of certainty. In Malaysia the taxation policy on Islamic banking products do not considered the equality principle. The development of Islamic banking in Indonesia still facing obstacles which are limited human resources with expertise on Islamic banks people`s miss understanding of the Islamic banks and regulation that does not fully accommodate the operations of Islamic banks."

"The Handbook of Islamic Banking comprises 25 studies by leading international experts on Islamic banking and finance specially commissioned to analyse the various debates and the current state of play in the field.From its origins thirty years ago, Islamic banking has expanded rapidly to become a distinctive and fast growing segment of the international banking and capital markets. Despite this expansion, Islamic banking still remains poorly understood in many parts of the Muslim world and continues to be a mystery in much of the West. This comprehensive Handbook provides a succinct analysis of the workings of Islamic banking and finance, accessible to a wide range of readers. At the same time, it seeks to bring the current research agenda and the main issues on Islamic banking before a wider audience.Islamic banking offers, as an alternative to conventional interest-based financing methods, a wide variety of financial instruments and investment vehicles based on profit-and-loss sharing arrangements. These are all explored in detail along with other subjects such as governance and risk management, securities and investment, structured financing, accounting and regulation, economic development and globalization.M. Kabir Hassan, Mervyn Lewis and the other contributors have created an authoritative and original reference work, which will contribute to a wider understanding of Islamic banking as well as provoking further discussion and research. It will be invaluable to all scholars, researchers and policymakers with an interest in this subject."

""The standardization of Islamic financial products is currently evolving, both for Islamic derivatives & hedging methods and for Islamic bonds (Sukuk) and the process of standardization is expected to start soon also for other Islamic instruments. Islamic capital markets, and Islamic finance in general, is experiencing global rapid growth and is currently receiving more consideration also by non-Islamic investors. Islamic Finance is based on the prohibition of interest ("Riba"), excessive uncertaintly ("Gharar") and gambling ("Maysir" or "Qimar"). From these foundations, conventional financial products, such as interest-bearing instruments, options, forwards, futures, and insurances, as well as conventional practices like short-selling and leveraging, are not compliant with Islamic law ("Shariah"). Nevertheless, the Islamic finance industry has undertaken considerable efforts to create products and solutions of the same value, in many instances by replicating conventional structures in a Shariah-compliant manner. This has led to discussions between scholars and practitioners, as some scholars regard specific replication techniques merely as ploys and ruses. While no definite answer can be given yet concerning the question of Shariah-compliance for every single instrument, some trends are emerging in this dynamic market. Islamic derivative products are essential for asset management and risk management in any Islamic context, and provide answers to many of the investors? needs. This book covers all Islamic derivatives and structured products including state of the art Islamic short-selling methods used by hedge funds and gives a comprehensive overview of current Islamic capital markets. It takes a practical approach addressing practical issues in risk management and investing for both Islamic and non-Islamic readers. .Contents A. Introduction B. Islamic capital market instruments 1. Hedging and Islamic derivatives (explaining many de facto practices used by Islamic financial institutions, and potential future applications not yet broadly applied; standardization and financial engineering) 2. Sukuk (Islamic bonds, current trends and issues in the market, standardization etc.) 3. Islamic funds (incl. specific hedge-fund practices, Islamic REITs, Islamic Private Equity funds, brief overview on market indices) 4. Islamic structured products (all currently existing types of Shariah-compliant structuring principles, example products, etc.) C. Islamic risk management 1. Risk management issues in Islamic contracts (overview, main types of risk, differences to risk management in conventional finance, etc.) 2. Basel II for Islamic financial instruments (brief overview on IFSB rules, etc.) 3. Risk management of basic financing modes (analysing all basic Islamic financing modes, e.g. Murabaha, PLS modes, with regards to their intrinsic risk and their management, as well as their Basel II risk weights etc.) 4. Risk management of Islamic funds (market risk, credit risk, ...) 5. Risk management of Sukuk (market risk, credit risk, operational risks, ...) 6. Risk management of Islamic structured products D. Outlook E. Annex 1. Bibliography 2. Index"-- Provided by publisher."This book covers all Islamic derivatives and structured products including state of the art Islamic short-selling methods used by hedge funds and gives a comprehensive overview of current Islamic capital markets. It takes a practical approach addressing practical issues in risk management and investing for both Islamic and non-Islamic readers"-- Provided by publisher."