الإشكالات الفقهية في الاعتماد المستندي للمرابحة الدولية وطرق حلها: (بنك نزوى أنموذجا)‎

Abstract EN

This research addresses the jurisprudence issues associated with international banking and highlights the most important basis for it, namely documentary accreditation.

It also highlights the divine conditions (force majeure and emergency conditions) that prevent the completion of the international Murabaha contract.

The article provides a vivid model for one of the Islamic banks operating in the Sultanate of Oman, a Nizwa Bank.

The research includes an introduction, two sections, and a conclusion.

The introduction addresses the importance of research and reasons for its choice, its objectives, previous studies, the research curriculum, and its plan.

The first section includes documentary accreditation in terms of its definition, types and relationships arising therefrom.

The second one includes the content of the jurisprudence issues experienced by international Murabaha in the presence of documentary accreditation and the coronavirus crisis.

The conclusion includes the most important findings: that relationships arising from documentary accreditation must be legitimately controlled because its legal adaptation is not in some respects compatible with Islamic law.

The commodity in Islamic law is important in the validity of Murabaha, and it does not only examine documents and verify the validity of the information agreed in the documentary accreditation, while disregarding the specifications of the exported commodity, and coronavirus pandemic.