Islamic sukuk is considered one of the most important and prominent financial products that comply with Islamic Sharia, which has witnessed a wide spread and a great and increasing demand in both Islamic and non-Islamic countries, where its market has grown in recent years remarkably.
   Islamic sukuk has proven its effectiveness and success in most of the countries that adopt it, which gave this type of Islamic financing tools great importance, especially after the global financial crisis that affected all countries of the world in 2008. Therefore, voices have been raised at the international level, calling for the necessity of adopting Islamic sukuk as a financing tool that effectively contributes to the financing of large projects, especially infrastructure projects and construction and development projects.
   There are many successful international experiences in the field of Islamic sukuk issuance, which confirms its ability to finance infrastructure projects in various countries of the world. Many countries have sought to develop an organized legal framework for the issuance of sukuk, so as to provide a necessary and encouraging cover for the companies investing in them, as well as for their beneficiaries. The world level, whether at the level of Islamic countries in the East Asian region such as Malaysia, as well as the ArabGulf region such as Saudi Arabia and the Emirates, some African countries such as Sudan, and also some Western countries such as the United Kingdom.