متطلبات إنشاء الشركات الوقفية في ضوء بعض القوانين العربية مقارنة بالشريعة الإسلامية

Abstract EN

Purpose : The purpose of this paper is to crystallize the theoretical basis for the possibility of establishing waqf companies and their requirements as one of the innovative financing formulas for the advancement of waqf assets.

Background : The Waqf in our Islamic world has great responsibilities, which cannot be affordable due to the declining returns stemming on several reasons which in course affect its origin negatively.

The research suggests a new and contemporary formula for the establishment of the Waqf.

The specifications of these formulas should not contradict the provisions of the waqf, nor the prevailing laws and regulations.

These formulas can be derived from the experience of the Western world in the establishment of endowment companies formed through public subscription.

Methodology : The study reviews the extant literature relevant, Corporate Laws in selected Islamic countries.

Findings : The researcher proposed to ensure the permanence and success of the waqf companies, enactment of a special law for these companies is a mixture of the interaction of the Companies Law with the Waqf Law, as well as the Non-Profit Institutions Law, covering all aspects related to the Waqf company’s privacy in the proposed legislation.