French
Arabic
Karim DAHER
Faculté de droit et des sciences politiques – Chargé de cours
Institut des sciences politiques – Chargé de cours
+961 (1) 421 000 karim.daher@usj.edu.lb
Karim Daher is an international business lawyer and lecturer on Tax Law and Public Economy at Saint Joseph University of Beirut. He has published several comprehensive books and studies on taxes and finance among which “Les impôts au Liban” and “Modernization of Public Finance’s rules in Lebanon”. He has been appointed on behalf of Lebanon as a member of the United Nations’ High-Level Panel on International Financial Accountability, Transparency and Integrity for achieving the 2030 Agenda (FACTI Panel). Karim Daher has been heavily involved during the past decades in the modernization of the Lebanese financial and commercial laws and he has represented the Beirut Bar Association (BBA) at the Parliament for the drafting and adoption of several anti-corruption and budget laws. He has also chaired the BBA Commission for the protection of Depositors’ rights and was a consultant member of the AML/CFT Compliance Committee. He is the founder and former president of the Lebanese Association for Taxpayers’ Rights (ALDIC), a non-governmental organization aimed at enhancing tax ethics and compliance.
Education
| Diplôme | Université | Pays | Année |
|---|---|---|---|
| Certificate in Finance | Ecole Supérieure des Affaires (ESA) | Lebanon | 2008 |
| DES Private Law, Business Law | Saint Joseph University of Beyrouth | Lebanon | 1994 |
| Bachelor of Laws | Saint Joseph University of Beyrouth | Lebanon | 1994 |
| Master in Private Law (Business Law) | Université Panthéon-Assas (Paris II) | France | 1993 |
| Bachelor of Laws | Université Panthéon-Assas (Paris II) | France | 1992 |
Teaching at USJ
University teaching outside USJ
Professional experience outside USJ
Areas of expertise
Research themes
Tax law, banking law, public finance
Publications and communications
<p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" style="" size="2"><span lang="FR" style="">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><span lang="FR" style="">Mémoire intitulé: <b>“La Fiscalité Sociale ou l’influence de la fiscalité en matière de sociétés”</b> (Disponible à la bibliothèque de l’Université Saint Joseph – Beyrouth).<o:p></o:p></span></font></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify;"><span lang="FR"><font face="Sans Serif" size="2"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span><span lang="FR">“ La fiscalité des associations” </span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" dir="RTL" style=""><span dir="RTL"></span><span dir="RTL"></span>” "مالية الجمعيات و أهليتها ونظامها الضريبي". </span><span lang="FR">éditions Adel</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" dir="RTL" style=""><span dir="RTL"></span><span dir="RTL"></span> (عدل) </span><span dir="LTR"></span><span dir="LTR"></span><span lang="FR"><span dir="LTR"></span><span dir="LTR"></span> 1999 (Co rédaction)</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" dir="RTL" style=""><span dir="RTL"></span><span dir="RTL"></span>.<o:p></o:p></span></font></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify;"><span lang="FR"><font face="Sans Serif" size="2"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><span lang="FR">Précis de fiscalité </span><b><span lang="FR">“Les Impôts au Liban”</span></b><span lang="FR">- Editions LIBRAIRIE ANTOINE (février 2002 Mise à Jour au 1 mai 2004)- 1ere Edition</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" dir="RTL" style=""><span dir="RTL"></span><span dir="RTL"></span>.</span><span lang="FR"><o:p></o:p></span></font></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 0cm; text-align: justify;"><span lang="FR"><font face="Sans Serif" size="2"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><span lang="FR">Précis de fiscalité </span><span lang="FR">“</span><b><span lang="FR">Les Impôts au Liban</span></b><span lang="FR">”- 2</span><sup><span lang="FR">è</span></sup><sup><span lang="FR">me</span></sup><span lang="FR"> Edition- Editions Hachette-Antoine 2016.</span><span lang="FR"><o:p></o:p></span></font></p><p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt;"><span lang="FR"><font face="Sans Serif" size="2"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">“</span></b><b><span lang="FR">Infractions fiscales et secret bancaire</span></b><b><span lang="FR">”</span></b><span lang="FR"> – étude analytique publiée dans le mensuel en langue arabe Al Mouacher en mai 2004.<o:p></o:p></span></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><span lang="FR"><font face="Sans Serif" size="2"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><span lang="FR">« <b>Minimiser la charge fiscale lors de la transmission successorale en assurant la pérennité de l’entreprise</b> » et les «<b>Conséquences des conventions internationales sur la double imposition »</b> Hors-série Succession du Commerce du Levant en français Janvier 2010- et en arabe en Février 2011.<o:p></o:p></span></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><span lang="FR"><font face="Sans Serif" size="2"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Sans Serif" size="2">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span><span lang="FR">« <b>Les nouveautés fiscales pour 2011</b> »; Commerce du Levant Octobre 2010. </span>No 5609.<o:p></o:p></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><o:p><font face="Sans Serif" size="2"> </font></o:p></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span><span lang="FR">« <b>Quel impôt sur la plus-value pour le Liban</b> »; Etude et propositions de r</span><span lang="FR">é</span><span lang="FR">forme (adoptée par la Loi N’64 du 26/10/2017)- Publiée dans le Commerce du Levant- Décembre 2010. </span>No 5611.<o:p></o:p></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><o:p><font face="Sans Serif" size="2"> </font></o:p></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Sans Serif" size="2">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span><span lang="FR">« <b>Décryptage des lois sur les sociétés Offshore</b> »; Commerce du Levant Décembre 2011. </span>No 5623.<o:p></o:p></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><o:p><font face="Sans Serif" size="2"> </font></o:p></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">« Le Budget entre principe de spécialité et cavaliers budgétaires » </span></b><span lang="FR">Etude et propositions de réforme des finances publiques dans le cadre de la publication de la LCPC sous le thème<b> : « Enhancing the Accountability & Transparency in the National Budget » 2014.</b><o:p></o:p></span></font></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify;"><span lang="FR"><font face="Sans Serif" size="2"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><span lang="FR">Etude Analytique sous le thème<b> «Les Banques et les Compagnies d’Assurance: similitudes et contradictions dans l’œil du cyclone fiscal » (</b></span><b><span lang="AR-LB" dir="RTL" style="">المصارف وشركات التأمين: أوجه شبه على تناقض في عين العاصفة الضريبية</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span lang="FR"><span dir="LTR"></span><span dir="LTR"></span>)- Al Bayan Economic Magazine – Issue 508- Mars 2014</span></b><span lang="FR"><o:p></o:p></span></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><span lang="FR"><font face="Sans Serif" size="2"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><span lang="FR">« <b>Dossier sur la FATCA et ses implications pour ce qui est des Libano-Américains</b> » ainsi que des articles spécialis</span><span lang="FR">é</span><span lang="FR">s sur « <b>Les transferts de Royalties pour échapper </b></span><b><span lang="FR">à</span></b><b><span lang="FR"> l’impôt </span></b><span lang="FR">» et « <b>le conflit opposant le fisc aux banques et assurances</b> »; <b>La Revue Fiscale Libanaise 1<sup>er</sup> semestre 2014</b>.<b><o:p></o:p></b></span></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><span lang="FR"><font face="Sans Serif" size="2"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">« Dossier sur le Contrôle Fiscal- Comment se déroule une inspection fiscale et quels sont les recours possibles» </span></b><span lang="FR">ainsi que d’autres articles spécialisés; La Revue Fiscale Libanaise 2eme semestre 2014</span><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" dir="RTL" style=""><span dir="RTL"></span><span dir="RTL"></span>.</span></b><b><span lang="FR"><o:p></o:p></span></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><span lang="FR"><font face="Sans Serif" size="2"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span><b>“US Franchises impacted by FATCA locally and in the Middle East- the Taxing issue”;</b> Hospitality News Issue 104 (Magazine) - PDF & online versions - March, 2016 issue.<b><o:p></o:p></b></font></p><p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt;"><b><font face="Sans Serif" size="2"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">« Droits de succession: les nouvelles normes lèvent le voile sur les biens des Libanais à l’étranger»;</span></b><span lang="FR"> Commerce du Levant Mars 2017</span><span dir="RTL"></span><span dir="RTL"></span><span lang="AR-SA" dir="RTL" style=""><span dir="RTL"></span><span dir="RTL"></span>.</span><b><span lang="FR"><o:p></o:p></span></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><span lang="FR"><font face="Sans Serif" size="2"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span><b>Tax residency new implications. </b>Lebanon Opportunities May 2017 issue.<b><o:p></o:p></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><font face="Sans Serif" size="2"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">« Que reste-t-il du secret bancaire libanais » - Le Commerce du Levant mai 2020.<o:p></o:p></span></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;"><b><span lang="FR"><font face="Sans Serif" size="2"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">« Les incitations fiscales un outil à double tranchant »- Le Commerce du Levant- juillet 2019.<o:p></o:p></span></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;"><b><span lang="FR"><font face="Sans Serif" size="2"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">« Comment réformer les finances publiques et la fiscalité »- Le Commerce du Levant- novembre 2019.<o:p></o:p></span></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt; text-align: justify;"><b><span lang="FR"><font face="Sans Serif" size="2"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">« Les enjeux juridiques de la restructuration de la dette » Karim Daher/ Nasri Diab Al Adel 2020 et Commerce du Levant janvier 2020.<o:p></o:p></span></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><span lang="FR"><font face="Sans Serif" size="2"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">« L’évasion fiscale : Notion et moyens de lutte » Al Adel (revue juridique de l’Ordre des avocats de Beyrouth) 2021.<o:p></o:p></span></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><span lang="FR"><font face="Sans Serif" size="2"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span><b>«Fragile States & Financial Stability» Al Adel - 2021.<o:p></o:p></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><font face="Sans Serif" size="2"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-indent: -18pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">« Pour une administration publique souple » - Le Commerce du Levant - 5 Juin 2020.<o:p></o:p></span></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><span lang="FR"><font face="Sans Serif" size="2"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-indent: -18pt;"><font face="Sans Serif" size="2">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span><b>“For an efficient, fair, and inclusive taxation system”- LCPS June 2020<o:p></o:p></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><font face="Sans Serif" size="2"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-indent: -18pt;"><font face="Sans Serif" size="2">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span><b>“How Should Lebanon Recover Its Stolen Public Assets?” LCPS July 2020.<o:p></o:p></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><font face="Sans Serif" size="2"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span><b>Which Tax Policies for Lebanon? Lessons from the Past for a Challenging Future (co-rédaction avec Alain Bifani, Lydia Assouad et Ishac Diwan; Mai 2021; publication The Arab reform initiative (ARI).<o:p></o:p></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><b><font face="Sans Serif" size="2"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Sans Serif" size="2"><span lang="FR">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><b><span lang="FR">« La lutte contre la corruption au Liban » dans le cadre de l’ouvrage - « La lutte contre la corruption dans les pays arabes »,2024 édité par l’IEDJA/ diffus</span></b><b><span lang="FR" style="">é par les éditions LGDJ</span></b><b><span lang="FR"><o:p></o:p></span></b></font></p><p class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 36pt;"><span lang="FR"><font face="Sans Serif" size="2"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Sans Serif" size="2"><span lang="FR" style="">-<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-stretch: normal; line-height: normal;"> </span></span><span lang="FR">Divers autres articles de synthèse et d’analyse parus dans plusieurs quotidiens, hebdomadaires et mensuels en langues française, anglaise et arabe.</span><span lang="FR" style=""><o:p></o:p></span></font></p><p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; text-align: justify;"><span lang="FR" style=""><font face="Sans Serif" style="" size="2"> </font></span></p>