Examining Profit and Loss Sharing for Partners in Corporate Entities: a Comparative Study in Saudi Arabia and United Kingdom Companies Act (Law) / تقاسم الأرباح والخسائر للشركاء في الشركات التجارية: دراسة مقارنة في نظام الشركات السعودي وقانون الشركات البريطاني

نوع المستند : المقالة الأصلية

المؤلف

Imam Mohammad Ibn Saud Islamic University

المستخلص

This study investigates how corporate partners in Saudi Arabia and the United Kingdom share revenues and losses to enrich the research on corporate governance. This study examines company law under the United Kingdom’s common law system and Saudi Arabia’s Islamic Law ('Shariah') system. In the common law corporate group structure, parent firms own most shares and control their subsidiaries. Corporations are defined by Islamic Law ('Shariah') or by the wakalah covenants between partners. This study is critical for comparing the United Kingdom’s common law to Saudi Arabia's Shariah in terms of company structure and profit distribution. The investigation provides a comparative legal analysis to prove that fundamental differences make it impracticable to apply common law ideas to Islamic Law ('Shariah') structures -based corporate structures, or vice versa. Both legal systems recognize autonomous legal entities, while Saudi Arabian law follows Islamic Law, known as "Shariah." The results underline the need to adapt common law to Islamic Law ('Shariah') principles and the challenges of arranging business groupings according to Islamic Law ('Shariah'). The extent to which business organizations can be structured by Islamic Law, known as "Shariah," is crucial for legal scholars, practitioners, and governments interested in corporate governance in emerging economies.
 
تبحث هذه الدراسة في آلية تقاسم الأرباح والخسائر بين الشركاء في الشركات في أنظمة المملكة العربية السعودية والمملكة المتحدة، وذلك في إطار تعزيز البحث في حوكمة الشركات. كما تتناول الدراسة القانون التجاري وفقًا لنظام القانون العام في المملكة المتحدة وأحكام الشريعة الإسلامية في المملكة العربية السعودية.
في نظام القانون العام، تمتلك الشركات الأم غالبية الأسهم وتتمتع بسيطرة مطلقة على الشركات التابعة. أما في النظام السعودي القائم على الشريعة الإسلامية، فتخضع الشركات لأحكام الشريعة الإسلامية التي تحدد طبيعتها القانونية وآليات إدارتها.
تقدم هذه الدراسة تحليلًا قانونيًا مقارنًا يسلط الضوء على الفروقات الجوهرية بين النظامين، وتحديات تطبيق مبادئ أحدهما على الآخر بشكل مباشر. مع التأكيد على ضرورة مواءمة مبادئ القانون العام مع أحكام الشريعة الإسلامية، فضلًا عن إبراز التحديات التي تواجه الشركات في هذا السياق وفقًا لأحكام النظامين.

الكلمات الرئيسية

الموضوعات الرئيسية

المراجع

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