This article provides a comparative analysis of salam and istisna’ contracts. In particular, the comparative analysis examines the specific features of the contracts, their practical application and economic aspects. It also provides information on the structure and stages of financing public-private partnership (PPP) infrastructure projects based on musharaka-istisna-ijara.

This article provides a theoretical comparative analysis of the three main models for providing Islamic financial services in commercial banks - Islamic windows, Islamic subsidiary banks, and full Islamic banks. The analysis is carried out through four fundamental economic concepts: the theory of entry costs, the theory of transaction costs, the resource-based approach, and institutional theory. The article also provides a detailed explanation of the main financial services provided by Islamic banks - murabaha, mudaraba, musharaka, ijara, istisna, and salam - along with their contractual mechanisms. The results of the study show that in countries such as Uzbekistan, where the Islamic finance market is still in its infancy, the Islamic window model has a strategic advantage and importance in terms of low entry costs, efficient use of existing infrastructure, and dynamic flexibility