Saba’ Radwan Jamal Elatrash

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Publication

  Title Category / Type
1

Taxing Takāful Products under the Goods and Services Tax (GST) Act 2014 and Sales and Service Tax (SST) Act 2018 in Malaysia: A Sharīʿah Appraisal

Taxing Takāful Products under the Goods and Services Tax (GST) Act 2014 and Sales and Service Tax (SST) Act 2018 in Malaysia: A Sharīʿah Appraisal Research Team Dr. Mahadi Ahmad, Burhanuddin Lukman, Saba’ Radwan Jamal Elatrash International Shari’ah Research Academy…

Research Paper
2

Framework for financial hardship indebtedness management in abandoned housing projects in Malaysia

Purpose This paper aims to examine the existing practices and pertinent issues affecting Islamic banks and their customers in abandoned housing projects (AHPs) to ensure compliance with Shariah and statutory requirements. Design/methodology/approach This study employs the qualitative research method using…

Journal (English)
3

The goods and services tax (GST) on takaful products: a critical Shari'ah appraisal

Abstract Purpose – This paper aims to ascertain the Sharīʿah (Islamic law) stance on the imposition of goods and services tax (GST) on tabarruʿ-based takāful (donation-based Islamic insurance) products in Malaysia. The paper aims to do so by analysing the…

Journal (English)
4

Nomination in the Context of IFSA 2013: A Critical Shariah Appraisal

Executive Summary   The research objectives are two-fold: (i) to investigate the Sharīʿah basis of Schedule 10 of IFSA 2013; and (ii) to survey the practice of nomination among takāful operators in Malaysia. After reviewing the main literature on nomination…

Research Paper
5

The Practice of Takaful Benefit (Nomination) in the Context of IFSA 2013: A Critical Appraisal

Nomination, in the context of takāful (Islamic insurance), involves the takāful participant nominating a person to receive the takāful benefits in the event of the participant’s death before the maturity of the takāful plan. Distribution of the takāful benefits that…

Journal (English)