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Banque du Liban Tag

Home / Posts tagged "Banque du Liban"
Droit commercial libanais — guide pratique
May 17, 2026

Les sociétés offshore en droit libanais

Exposé détaillé du régime des sociétés offshore libanaises en vertu du décret-loi n° 46 du 24/6/1983 — les dix activités autorisées, les interdictions, les dix dérogations statutaires au régime de la SAL (dont l'actionnaire unique depuis 2008), le régime fiscal (exemption intégrale de l'impôt sur le revenu et impôt forfaitaire annuel de 50 millions de LBP), avec la chronologie des six amendements (1991, 1995, 2000, 2008, 2018, 2022)....

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by Malek Kallas
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Practical Guide to Lebanese Commercial Law
May 16, 2026

Offshore Companies in Lebanese Law

A detailed exposition of the Lebanese Offshore Companies regime under Legislative Decree No. 46 of 24/6/1983 — the ten permitted activities, the prohibitions, the ten statutory carve-outs from the SAL regime (including the sole shareholder post-2008), the tax regime (full income-tax exemption plus an LBP 50 million annual lump-sum tax), with a chronology of the six amendments (1991, 1995, 2000, 2008, 2018, 2022)....

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by Malek Kallas
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Civil Law & Obligations
June 23, 2022

Initial Coin Offerings (ICOs) under global securities regulations

ICOs under global securities regulations Malek Kallas – Master of Laws - King's College London (Last updated on February 2019) TABLE OF CONTENTS Chapter 1: Introduction    3 Chapter 2: The "Howey Test" - Standing the test of time and technology    6 Section 1: Strict regulation under existing laws - Assessment of whether ICOs may be "securities" based on their structure (USA)    7 1.1 The SEC and the "Howey Test"    7 1.2. Investor Protection Warnings issued by U.S. authorities    9 1.3. U.S. v. Zaslavskiy – A recent landmark decision    10 Section 2: The investment contract test in the...

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by Malek Kallas
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