Статья посвящена рассмотрению роли и значения юридических уловок в финансовых схемах и инструментах, применяемых в современной исламской банковско-финансовой (ИБФ) сфере в финансовых операциях и сделках. Дается краткий обзор первых источников, посвященных вопросам исламской экономики, появившихся в начале ХХ в. Приводится анализ использования уловок для обхода запрета ссудного процента риба в современных операциях ИБФ. Показан изменившаяся роль исламского права в сфере финансов, которое более не является правом, регулирующим операции ИБФ, и нормы которого более не признаются юридически обязательными, а имеют характер этических принципов, лишенных правового содержания.

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