To a large degree, historical analyses of the Levantine region tend to focus primarily upon martial interaction and state formation. However, perhaps of equitable impact is the chronology of those interactions which are cultural in nature. The long-term formative effect of cultural imperialism and cultural bleed can easily be as influential as the direct alterations imposed by martial invasion. While this study does not attempt to establish comparative causal weight or catalytic impact between these types of interactions, it does contend that the cultural evolution of the Levant has been significantly influenced by external interaction for a period of time extending beyond the Levantine Islamic Expansion. This study presents a chronological examination of the region from the pre-Expansion Period through the Mandate Period, focused upon relevant cultural structures. Specifically, emphasis is placed upon religious, ethnic, and nationalistic identity development, sociolinguistic shifts, and institutional changes within the societal structure. The primary conclusion of this study is that significant evidence exists to support a long-term historical narrative of externally influenced Levantine cultural evolution, inclusive of both adaptive and reactive interactions.

From roughly 1865 to 1926, the forces of European imperialism brought the Islamic pilgrimage to Mecca under the scrutiny of non-Muslim interests. The driving force behind this dramatic change was the expansion of the British Empire’s maritime supremacy in the Indian Ocean basin. With the development of steamship travel and the opening of the Suez Canal, colonial authorities became increasingly involved in the surveillance of seaborne pilgrims. During this period, the hajj came to be recognized as both the primary conduit for the spread of epidemic diseases, such as cholera and plague, and a critical outlet for the growth of Pan-Islamic networks being forged between Indian dissidents, pilgrims, and the Ottoman Empire. As a result, the British and Ottoman empires engaged in a struggle for control of the hajj, which would ultimately reshape both the hajj and the political landscapes of the Middle East and South Asia.

L’analyse de la taxation des produits islamiques dans le monde musulman révèle que celle-ci oscille entre contradiction et convergence. En effet, d’une part, les pays du monde musulman ont institué un système fiscal « moderne » similaire à celui des pays occidentaux. Aussi ont-ils œuvré pour assurer la neutralité fiscale des produits islamiques par rapport aux produits conventionnels qui satisfont le même objectif économique. Cependant, l’examen de la manière avec laquelle le système fiscal est appliqué révèle une dominance en la matière du droit positif sur le droit islamique dans lesdits pays. D’autre part, les divergences des écoles de pensées islamiques dans leur définition de certains produits peuvent créer des opportunités d’arbitrage fiscal pouvant impacter les recettes des pays. Des initiatives et des actions sont entreprises, par les pays musulmans et organisations internationales, pour renouer avec le droit islamique. Toutefois, ces initiatives et actions restent limitées. De surcroît, l’intégration de la taxation des produits islamiques dans la nouvelle tendance internationale de lutte contre l’évasion fiscale et le transfert de bénéfices (BEPS) semble être, à moyen terme, la tendance en matière fiscale dans les pays musulmans. Cependant, une réflexion profonde sur l’apport des principes du droit islamique au droit fiscal mérite d’être conduite, notamment, du fait que les principaux enjeux de la fiscalité moderne représentent la pierre angulaire de la finance islamique. / The analysis of the taxation of Islamic products in the Muslim world reveals that it oscillates between contradiction and convergence. In fact, on one hand, countries of the Muslim world have adopted a "modern" tax system similar to the one applied by the Western countries. Thus, they have worked to ensure a tax neutrality of Islamic products compared to the conventional products that fulfill the same economic objective. However, a deeper examination of the manner in which the tax system ensures the tax neutrality in Muslim countries reveals a dominance of the positive Law over the Islamic Law. On the other hand, divergences of Islamic schools of thought regarding the definition of some products can create opportunities of tax arbitrage that may impact the tax revenues of countries. Initiatives and actions are being undertaken by Muslim countries and international organizations to revive the Islamic Law. However, these initiatives and actions remain limited. Moreover, the integration of taxation of Islamic products into the new international trend against base erosion and profit shifting (BEPS) appears to be, in the medium term, the tendency in taxation in Muslim countries. However, a profound reflection on the contribution of the principles of Islamic Law to tax Law deserves to be conducted, in particular, because the main issues facing the modern tax system represent the cornerstone of Islamic finance.