Which Tax Policies for Lebanon? Lessons from the Past for a Challenging Future

The tax system in Lebanon is unfair and inefficient. As part of rethinking Lebanon’s policies in light of the current crisis, this paper proposes key reforms to make tax incidence more progressive; strengthen tax compliance; and broaden the tax base. It also calls for considering a one-off wealth tax to help resolve the current crisis in a socially fair manner. It posits that the fight for fiscal justice and effectiveness needs to become more central in political debates as a just fiscal system is a requisite of any vision for a “new Lebanon”.

Download (PDF, 1019KB)


Le Liban résilient : les défis à relever

Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.


Join us for a webinar on Lebanon on
Thursday, June 3, 2021 at 16:00 (Swiss time)

Founding Partner, HBD-T Law, Beirut
Lecturer on Tax Law and Public Finance

will be speaking about the legal and fiscal framework of Lebanon
and the perspectives for the future of the country which used to be known as
“the Switzerland of the Middle East”

Le Liban résilient : les défis à relever

The webinar will be held in French
Invitation to follow
Interested to attend? Please email Edouard Gueudet


Karim Daher is a Founding Partner of HBD-T Law firm in Beirut and a Lecturer on Tax Law and Public Finance. Mr. Daher is a graduate from the University of Paris II Panthéon-Assas (Master in Business Law and Taxation) and Saint-Joseph University of Beirut (Lebanese Law degree and Post Graduate Diploma in Private Law-DEA). He holds an executive diploma (Certificat de formation) in finance from ESA school of Business in Beirut (ESCP/EAP). He was admitted to the Beirut Bar in 1995.


FACTI Panel report

The High-Level Panel on International Financial Accountability, Transparency and Integrity for Achieving the 2030 Agenda (FACTI Panel) has launched its report on February 25, 2021 (here below).

The report provides 14 recommendations to combat illicit financial flows and cement ‘financial integrity for sustainable development’. They represent an ambitious set of measures to reform, redesign and revitalize the global architecture, so it can help the world invest in recovery from COVID-19, combatting climate change, reducing poverty, and achieving the SDGs. The FACTI Panel is asking governments to agree to a Global Pact for Financial Integrity for Sustainable Development by reforming global finance, restoring public funds and using them, based on countries’ priorities. The challenge is systemic in nature and calls for systemic solutions. Now isn’t the time for the lowest common denominator approach but instead for governments to be ambitious and thus unlock the large resources currently being drained from public finances.


Download (PDF, 5.24MB)

Download (PDF, 1.32MB)


Dod El Fasad

USJ & ALDIC under the Act Project Funded by the European Union & implemented by Expertise France are holding on December 9, 2020, which coincide with the International anti-corruption day, an official press conference at 11:00 am at USJ – Campus de l’innovation et du sport, Damascus road, to lunch their joint project aiming to fight corruption and promote transparency and integrity through the signature of an anti-corruption declaration.