This article investigates the role of the Ottoman Nizamiye Court of First Instance in conflicts over capital between public revenue agencies and tax farmers in the Syrian district of Homs at the turn of the twentieth century. The court’s records show that it adjudicated these conflicts in exclusive reference to codified law. However, I argue that the court’s formalist adjudication responded to political and economic circumstances defined by the global fiscal crises of the 1870s. In the aftermath of these crises, tax farmers took on new roles underwriting both Ottoman public debt and foreign investment through contracts with public revenue collection agencies like the Public Debt Administration. These agencies employed codified law to garner as much of tax farmers’ profits as possible. Tax farmers used the same law to contest these efforts and leverage their new economic influence to maintain control over regional markets and land. The court’s formalist rulings served the prerogatives of imperial sovereignty and solvency.
International Islamic religious authorities have commented negatively on the application of baiʿ al-ʿīnah (same-item sale-repurchase) in the Malaysian banking industry. These authorities include the Islamic Fiqh Academy of the Organisation of Islamic Cooperation (OIC) and Accounting and the Auditing Organisation for Islamic Financial Institutions (AAOIFI). They conclude that the application represents a prohibited ruse to legitimise usury through a sale transaction. This article examines the possible use of classical tawarruq as an alternative to baiʿ al-ʿīnah in the Malaysian banking industry, especially for retail financing. Several modes of classical tawarruq are considered. This research supports the application of classical tawarruq as an effective, viable and marketable Islamic financing arrangement.
The International Maritime Organisation (IMO) is part of the UN entities. IMO Conventions focus on the human and technical aspects of shipping, including safety. Kuwait has ratified not only key IMO Conventions, but also other widely covered conventions in the fields of safety of life at sea, safe navigation, prevention of marine pollution, and third-party liability and compensation for maritime claims. This article is an attempt to address briefly the ratified conventions and their implementation (or effectiveness) under Kuwaiti law. Matters such as whether it is essential to incorporate new IMO Conventions and their amendments into Kuwaiti law will be considered.
This article examines how non-codified Sharīʿah governing Islamic banking and finance agreements should be applied to ensure certainty and predictability of the applicable rulings. The significance of this topic stems from the fact that the multiplicity of schools of Islamic law or fiqh has given rise to concerns about the certainty of the applicable rules. Here we set out these concerns through the lens of English courts and argue that non-codified Sharīʿah has the status of a law in Jordan regulating Islamic banking and finance agreements. It overrides legislation and excludes Statute Law that could invalidate agreements acceptable in Sharīʿah. Further, the concepts of maṣlahah and istiḥsān are explained as bases for the selection of applicable Sharīʿah rulings. This approach ensures certainty and is better than codifying rigid rules from Sharīʿah that could impede the development of Islamic banking and finance.
Recognising the potential abundance of revenue and penetration of intellectual property as protected in various forms (copyrights, trademarks, patents, industrial designs, technical expertise, and trade secrets), into every aspect of society, states have endeavoured to regulate and protect these rights through national legislation and international agreements that emphasise the need to organise and protect these tax rights to support cooperation and integration among countries, as well as resolving international disputes on double taxation and combating tax evasion. This Article examines existing intellectual property legislation in Palestine, Jordan, and Egypt. Legislations in these three countries have agreed to subject to tax intellectual property revenues and activities, recognising them as one of the most important sources of state income. However, Palestinian legislation has not been clear in setting laws to deal with intellectual property revenues, contrary to counterparties in Egypt and Jordan.
The debate about tawarruq (monetisation) has been ongoing, especially with regard to the permissibility of organised tawarruq. The majority of contemporary Sharīʿah scholars, including the Organization of Islamic Cooperation in 2009, ruled that organised tawarruq is impermissible according to Sharīʿah (Islamic law). Nevertheless, organised tawarruq remains a widely-used product in the international Islamic banking industry. Having reviewed the literature and reasons pertaining to the prohibition of organised tawarruq, this research article argues that the prohibition ruling may have been based on certain wrongful practices that existed in the industry, rather than on evidence provided from the Sharīʿah. This research includes empirical work that qualitatively analyses organised tawarruq transactions executed by three Islamic banks in the Kingdom of Bahrain. Using empirical data and analysis provided, this article suggests that the general practice of organised tawarruq might be permissible according to Sharīʿah.
Making use of legal and historical sources, Viorel Panaite analyzes the status of tribute-payers from the north of the Danube with reference to Ottoman law of peace and war. He deals with the impact of Ottoman holy war and the way conquest in Southeast Europe took place; the role of temporary covenants, imperial diplomas and customary norms in outlining the rights and duties of the tributary princes; the power relations between the Ottoman Empire and the tributary-protected principalities of Wallachia, Moldavia and Transylvania. He also focuses on the legal and political methods applied to extend the
pax ottomanica system in the area, rather than on the elements that set these territories apart from the rest of the Ottoman Empire.
Possessed by the Right Hand, the first comprehensive legal history of slavery in Islam ever offered to readers, Bernard K. Freamon, an African-American Muslim law professor, provides a penetrating analysis of the problems of slavery and slave-trading in Islamic history. After examining the issues from pre-Islamic times through to the nineteenth century, Professor Freamon considers the impact of Western abolitionism, arguing that such efforts have been a failure, with the notion of abolition becoming nothing more than a cruel illusion. He closes this ground-breaking account with an examination of the slaving ideologies and actions of ISIS and Boko Haram, asserting that Muslims now have an important and urgent responsibility to achieve true abolition under the aegis of Islamic law. See Bernard Freamon
live at Rutgers Law School (October 8, 2019).
Ritual immersion in Israel has become a major point of contention between Israeli-Jewish women and the state-funded Chief Rabbinate of Israel. In order to conduct a religious household, Orthodox Jewish women are required to immerse in a ritual bath (mikveh) approximately once a month. However, in Israel, these are strictly regulated and managed by the Chief Rabbinate, which habitually interferes with women’s autonomy when immersing. The article presents the case, then moves to discuss two models of religion-state relations: privatization and evenhandedness (roughly the modern version of nonpreferentialism), as two democratic models that can be adopted by the state in order to properly manage religious services, ritual baths included. The discussion also delineates the general lessons that can be learned from this contextual exploration, pointing to the advantages of the privatization model, and to the complexities involved in any evenhanded approach beyond the specific case at hand.
This paper analyzes the cultural constraints imposed in the Russian legal system by the prevailing social philosophy, which is characterized by a significant degree of religious conservatism and communitarianism. This conservatism is predictably opposed to sexual minorities and to those who want to defend or justify them. The author concludes that this philosophy strongly affects decision-making in Russian courts, and can sometimes overrule the provisions of the Russian Constitution and the laws that formally grant protection to sexual minorities. In turn, this conservative social philosophy and communitarian morality are based on religious patterns that are still shaping the mindsets and attitudes of Russians. These attitudes cannot be ignored by judges and other actors in the Russian legal system, who to some extent are subject to the general perception of what is just, acceptable, and reasonable in society, and are factually bound by this perception.