Characteristics of the preacher for Hamad bin Nasser Al Ammar

The book deals with a legal entity considered one of the most important banking practices that have spread recently, which relates to financing and investment products and others. The importance of this type of entity in general is due to several reasons, including: protection from bankruptcy, protection from creditors, purposes of securitization, and it is also used to bypass regulatory requirements, and it has other benefits specific to Islamic banks that the researcher detailed in its place. The researcher also detailed the reasons urging the establishment of this type of entity, the most famous of which are: tax evasion, performing activities by companies that do not wish to participate absolutely, and sometimes circumventing Shariah. The researcher classified the special-purpose entity based on several considerations, in terms of its purpose of establishment, ownership, activity, and legal form. When addressing the jurisprudential rulings related to this entity, he mentioned both the consensus and the differences, providing evidence and preference, along with clarifying the point of dispute. The most important Shariah controls for establishing the special-purpose entity in its various forms were not overlooked, and the research concluded with various applications of this entity.