Cheema, Muhammad Shoaib, et al. “Beneficial Ownership in the Sharī‘ah and Modern Law: A Case of Sovereign and Quasi-Sovereign Ijārah Ṣukūk Structures in Pakistan, Bahrain, and Malaysia”. Islamic Banking and Finance Review, vol. 8, no. 2, Dec. 2021, pp. 86-108, doi:10.32350/ibfr.82.04.