Title:
Doing Business in Lebanon
Code:
PIP/97/3
Supervisor:
Ernst and Young
Page Numbers:
54
Summary:
A. Lebanon - Executive Summary
1. Regulatory Constraints and Relief’s
2. Government Attitude and Incentives
3. Tax System
4. Financial Reporting and Audit Requirements
5. Other Matters of Concern to Foreign Investors
B. Business Environment
1. Business and Investment Environment
2. Economic Trends and Performance
3. Currency
4. Economic Structure
5. Relationship of Government and Business
6. Financial Sector Banking System Securities and Commodities Exchange
7. Essential Industries
8. Energy, Mineral and Other Natural Resources
9. Foreign Trade Products and Trading Pasterns Regional and International Trade Associations
C. Foreign Investment
1. Exchange Controls
2. Restrictions on Foreign Investment
3. Investment Incentives Tax Incentives
4. Sources of Finance for Foreign Investors
5. Import and Export Restrictions
6. Patents and Trade Marks
7. Licensing Arrangements
D. Structure of Business Entities
1. Type of Companies
2. Partnership and Sole Traders
3. Offshore Companies
4. Holding Companies
5. Branches of Foreign Companies
6. Structures Used by Foreign Investors
7. Establishing a Company Registration Shareholders and Directors
8. Annual Requirements for Companies
9. Mergers and Reorganisations
E. Labour Force
1. Labour
2. Social Security
3. Other Payroll Taxes and Employee
4. Special Requirements for Foreign Nationals
F. Taxation
1. Principle Taxes
2. Companies
3. Other Entities
4. Partnerships and Joint Ventures
5. Trusts
6. Individuals
7. Withholding Taxes
8. Estate and Gift Taxes
9. Indirect Taxes
10. Other Taxes
11. Tax Treaties
G. Financial Reporting and Auding
1. Required Books and Records
2. Sources of Accounting Principles
3. Accounting Principles and Practices
4. Financial Reporting
5. Annual Audit and Filing Requirement
6. Accounting Profession
H. General
1. Geography
2. Population and Langue
3. Government
4. Legal Environment
5. International Relations
6. Entry Visas and Work Permits
7. Public Holidays
I. Useful Addresses
1. Official Organisations and Ministries
2. Embassies
Appendices
Ernst & Young in Lebanon
Ernst & Young Firms World
Year:
1997
Sub-Sector:
Private Sector and Privatization