Nursilah AhmadZurina Kefeli@ Zulkefli2024-05-302024-05-3020021675-5936https://oarep.usim.edu.my/handle/123456789/15959Labuan was declared as an International Offshore Financial Centre (IOFC) IN 1990, with a goal of developing an international Malaysian Capital market. Malaysian government has spared nothing in building up-to-date infrastructures in Labuan to portray the image of world class IOFC. Its objective is to be a financial ‘supermarket ‘offering a wide range of offshore financial products, which specializes in Islamic financial instruments.en-USArticle73881