Anglais
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 est avocat d'affaires international et professeur de droit fiscal et d'économie publique à l'Université Saint-Joseph de Beyrouth. Il a publié plusieurs ouvrages et études sur les impôts et les finances, dont « Les impôts au Liban » et « Modernisation des règles des finances publiques au Liban ». Il a été nommé, au nom du Liban, membre du Groupe de haut niveau des Nations unies sur la responsabilité financière internationale, la transparence et l'intégrité pour la réalisation de l'Agenda 2030 (Groupe FACTI). Karim Daher s'est fortement impliqué au cours des dernières décennies dans la modernisation des lois financières et commerciales libanaises et il a représenté l'Association du Barreau de Beyrouth au Parlement pour la rédaction et l'adoption de plusieurs lois anti-corruption et budgétaires. Il a également présidé la Commission de l'Association du Barreau de Beyrouth pour la protection des droits des déposants et a été membre consultant du Comité de conformité AML/CFT. Il est le fondateur et l'ancien président de l'Association libanaise pour les droits des contribuables (ALDIC), une organisation non gouvernementale visant à améliorer l'éthique et la conformité fiscales.
Education
| Diplôme | Université | Pays | Année |
|---|---|---|---|
| Cycle ESA Pro Finance pour non-financiers | Ecole Supérieure des Affaires (ESA) | Liban | 2008 |
| DES Droit privé | Saint Joseph University of Beyrouth | Liban | 1994 |
| Licence en Droit libanais | Saint Joseph University of Beyrouth | Liban | 1994 |
| Maitrise en droit privé mention droit des affaires | Université Panthéon-Assas (Paris II) | France | 1993 |
| Licence en Droit français | Université Panthéon-Assas (Paris II) | France | 1992 |
Enseignement à l'USJ
Enseignement universitaire hors USJ
Expérience professionnelle hors USJ
Domaine d’expertise
Thématiques de recherche
Droit fiscal, Droit bancaire, Droit des affaires, Finances publiques.
Publications et communications
<p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1"><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">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="Georgia" size="1"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1">-<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"><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"><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"><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="Georgia" size="1"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Georgia" size="1"><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"><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="Georgia" size="1"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Georgia" size="1">-<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="Georgia" size="1"> </font></o:p></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1">-<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="Georgia" size="1"> </font></o:p></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Georgia" size="1">-<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="Georgia" size="1"> </font></o:p></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Georgia" size="1"><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">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="Georgia" size="1"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Georgia" size="1"><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"><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="Georgia" size="1"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1">-<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="Georgia" size="1"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1"><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"><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="Georgia" size="1"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1">-<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="Georgia" size="1"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1">-<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="Georgia" size="1"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-indent: -18pt;"><font face="Georgia" size="1"><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="Georgia" size="1"> </font></span></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-indent: -18pt;"><font face="Georgia" size="1">-<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="Georgia" size="1"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-indent: -18pt;"><font face="Georgia" size="1">-<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="Georgia" size="1"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1">-<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="Georgia" size="1"> </font></b></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt; text-align: justify; text-indent: -18pt;"><font face="Georgia" size="1"><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">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="Georgia" size="1"> </font></span></p><p class="MsoNormal" style="margin: 0cm 18pt 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;"><font face="Georgia" size="1"><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">Divers autres articles de synthèse et d’analyse parus dans plusieurs quotidiens, hebdomadaires et mensuels en langues française, anglaise et arabe.</span></font><span lang="FR" style="font-size: 8pt; font-family: Calibri, sans-serif;"><o:p></o:p></span></p><p class="MsoNormal" style="font-size: 12pt; margin: 0cm 0cm 0.0001pt; font-family: Calibri, sans-serif; text-align: justify;"><br></p>