Articles

Will the Public Procurement Law also fall on deaf ears?

This is the topic of the new joint press statement issued by a group of civil society organizations, on the ... Read More

The Legal Framework of the Lebanese Petroleum Sector

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Retrait des « lollars » : jeu de dupes ou association de malfaiteurs ?

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سحب ” اللولار”: لعبة مغفّلين أم جمعيّة أشرار؟

في لبنان، دولة اللاقانون، يكاد لا يطلع فجر جديد إلاّ محمّلًا بكمّ من الفضائح والتداعيات والممارسات التي تتحدّى العقل والمنطق ... Read More

Un budget 2021 dans le déni

OLJ / Par Nadim A. DAHER, le 17 février 2021 à 00h00 Le ministère des Finances a récemment présenté son avant-projet ... Read More

تصريف الموازنة… والأعمال

زيـاد بـارود يأتيك في عالم الدستور من يفتي، ولو في معرض وضوح النص، تماما كما يأتيك في عالم المال من ... Read More

لا خلاص دون إصلاح ضريبي

كريم ضاهر* يقوم النظام الضريبي اللبناني الحالي بشكل أساسي على ثلاث ركائز وهي: الإقليمية في التكليف وإعتماد الضرائب النوعية (scheduled ... Read More

أي موازنة نريد: الإصلاح أم تمرير الوقت؟

كريم ضاهر* من يطلّع على مشروع قانون موازنة العام 2021 وفذلكته أو يتمعّن في المضمون، يكتشف بما لا ريب فيه ... Read More

L’ombre de nous-mêmes

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تشريح عقد التدقيق الجنائيّ: لماذا لا يُتاح التقرير للعموم؟

بعد نشر النسخة الموقّعة من عقد التدقيق الجنائي (forensic audit) المبرم بين وزارة المال اللبنانية وشركة ألفاريز آند مارشال (Alvarez ... Read More

لكي لا تصبح الدولة الفاشلة والفاسدة شريك ا مضارب ا في الإيعنات وإعادة الإعمار

رغم المصاب الأليم الذي ألمً بلبنان نتيجة الإنفجار ال م روع الذي سحق مرفأ بيروت وحطَم محيطه القريب والمتوسط في ... Read More

خدعة الإنتخابات النيابية المبكرة

الآن وقد سقط القناع وتبدد ما تبقى من شكوك حول عجز الدولة بجميع وجوهها وسلطاتها ومؤسساتها للقيام بأبسط موجباتها لخدمة ... Read More

Comment répercuter la fluctuation du taux de change dans les résultats des entreprises ?

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Chasser les « marchands du temple »

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Négociations avec le FMI : sortir de l’impasse pour éviter une « décennie perdue »

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Les enjeux de la loi César

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INITIATIVE POUR UNE ADMINISTRATION PUBLIQUE SOUPLE

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Que reste-t-il du secret bancaire ?

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Les sanctions, ou la machine de guerre américaine

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Banques v/s Déposants: un combat aux points pour deux perdants

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Quel avenir pour le secteur bancaire libanais ?

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Perspectives juridiques de la crise de la dette souveraine libanaise

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Trois propositions pour consolider les acquis de la révolution

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Les enjeux de la valeur locative

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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

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La légitimité de l’impôt

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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 ?

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Les incitations fiscales, un outil à double tranchant

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Le Sultanat fiscal et le Conseil d’Etat

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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

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Répartir équitablement la charge de la dette publique!

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كلفة الانتظار: قراءة في ملف الكهرباء

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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 ?

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Le Liban, un futur État « fragile » ?

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Corruption : Les règles existent…il faut les appliquer !

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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 !

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Droits de succession sur les comptes bancaires: restons vigilants

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Rapport McKinsey, la dernière ruse de l’oligarchie ?

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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

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

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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

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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

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La face cachée du Budget

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Et si on ne payait pas d’impôts

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

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Comment augmenter la dette publique ?

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

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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 ?

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

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L’impasse

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D’où vient votre fortune, Monsieur le Ministre ?

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Dix différences entre les pays qui décollent et ceux qui régressent

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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