Articles

كيف يمكن تثبيت وتثمين إنجازات الثورة

على غرار معظم اللبنانيين تفاجأت وذهلت بحجم حركة الاحتجاجات التي رافقت إقرار ضريبة الواتس آب (WhatsApp) في 17 تشرين الأول ... Read More

Les Implications de l’obligation de révéler l’identité des bénéficiaires des sociétés

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

La légitimité de l’impôt

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Toward Efficient Tax Incentives and Inclusive Tax Regime

It becomes obvious nowadays and more particularly in developing countries like Lebanon, that tax incentives are found to be used ... Read More

Comment faire de Beyrouth une place financière ?

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Les incitations fiscales, un outil à double tranchant

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Le Sultanat fiscal et le Conseil d’Etat

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

National Forum to pave the way for real reforms

The budget law, more commonly known as the Budget, has a twofold function of determining and authorizing the revenues and ... Read More

التسنيد في مواجهة المجهول بفعل “التشريع” الوزاري[1]

في زمن الركود الإقتصادي والعجز المالي والإستحقاقات الداهمة وقرع طبول الإنهيار، حيث تجد الدولة نفسها ملزمة بالمبادرة السريعة وابتكار حلول ... Read More

La réforme du Code de Commerce : entre innovations et toilettage

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Répartir équitablement la charge de la dette publique!

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

كلفة الانتظار: قراءة في ملف الكهرباء

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Fragile States & Financial Stability *

By: Karim Daher[2] As acknowledged and highlighted in the latest IEO’s evaluation report[3], to date there is no universal common ... Read More

Échange international de renseignements en matière fiscale: un train qui roule dans les deux sens ?

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Le Liban, un futur État « fragile » ?

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Corruption : Les règles existent…il faut les appliquer !

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

A taxpayer’s charter for a better fiscal citizenship

By Karim Daher As evidenced by recent surveys and public polls, Lebanese are disenchanted with their overall tax system and ... Read More

تسوية لمصلحة المتطاولين على حساب “الأوادم” الملتزمين

يتهيأ المجلس النيابي في آخر جلساته التشريعية قبل حلول أجل ولاياته الممددة، إلى إقرار تسوية ضريبية شاملة للمكلفين المكتومين والمخالفين ... Read More

Les Inégalités de l’impôt ou l’équité par l’impôt !

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Droits de succession sur les comptes bancaires: restons vigilants

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Rapport McKinsey, la dernière ruse de l’oligarchie ?

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

الحلّ أيضاً يكمن في التفاصيل

  لعلّ في المثل الشائع والقول المأثور "الشيطان يكمن في التفاصيل" الكثير من الحق والواقعية. إنما في طياته أيضاً تفسير ... Read More

Les risques de l’optimisation au Liban

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Commentaire de la Décision du Conseil Constitutionnel No 5/2017 du 22/09/2017

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Turning Point Constitutionnel

Turning Point Constitutionnel "A force de tout voir, on finit par tout supporter… A force de tout supporter, on ... Read More

How tax residence is interpreted in French tax treaties

No tax, no residency, no treaty: does the France—Lebanon double taxation treaty apply to Lebanese offshore companies? Adib Y Tohme, ... Read More

المهن الحرّة في عين العاصفة الضريبية

أما وقد أقرّ المجلس الممدِدْ لنفسه، في عقده الإستثنائي الحاضر وبخلاف كل الأصول الدستورية، سيما منها تلك المحددة بموجب المادتين ... Read More

Échanges, résidences & divergences

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Tax residency new implications

Automatic exchange of information and transparency rules are changing the way resident taxation is applied The definition of who is ... Read More

Le droit de l’investisseur à l’information sur les marchés financiers libanais

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

La face cachée du Budget

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Et si on ne payait pas d’impôts

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Droits de succession:  Les nouvelles normes lèvent le voile sur les biens des Libanais à l’étranger

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Comment augmenter la dette publique ?

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Abolition des actions au porteur Analyse critique de la loi n°75/2016

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

How to define a Tax Resident

By: Karim Daher HBD-T Law Firm | Partner President of the Lebanese Association for Taxpayers’ Rights (ALDIC) It becomes obvious ... Read More

Le Sais-tu ?

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Lettre ouverte à Son Excellence anonyme, président de la République libanaise

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

L’impasse

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

D’où vient votre fortune, Monsieur le Ministre ?

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

Dix différences entre les pays qui décollent et ceux qui régressent

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in ... Read More

رسالةٌ إلى المكلَّف

عزيزي المكلّف. تحيّة وطنية ونداءٌ مواطني وبعد. هل تعلم يا عزيزي بدايةً أن تسميتك هذه تختزن كل المعاني وتختزل كل ... Read More

Role of financial compliance at Lebanese banks

In the last couple of years, transparency and information sharing among the world’s financial systems have become a prime focus ... Read More