Double-Taxation Treaties

Double taxation occurs when the same transaction or income source is subject to taxation by two or more authorities — either within a single country or between sovereign states. This typically arises from conflicting principles: some jurisdictions tax income at its source, while others tax based on the recipient's residence or nationality.

Lebanon's Treaty Network

Lebanon has signed non-double taxation treaties with 35 countries. Companies incorporated in Lebanon — including onshore LLCs, joint stock companies, offshore companies, and holding companies — can access treaty benefits with the appropriate documentation, including residency certificates and incorporation records. Mattar Law Firm assists clients in establishing the right entity type and obtaining the necessary documentation to benefit from these agreements.

Countries with Signed Treaties

Algeria, Armenia, Bahrain, Belarus, Bulgaria, Cuba, Cyprus, Czech Republic, Egypt, France, Gabon, Iran, Italy, Jordan, Kuwait, Malaysia, Malta, Morocco, Pakistan, Poland, Qatar, Romania, Russia, Senegal, Sudan, Sultanate of Oman, Syria, Tunisia, Turkey, UAE, Ukraine, and Yemen.

Each treaty specifies dates for signing, ratification, and entry into force. Treaty documents are available in English, French, or Arabic depending on the contracting country. Contact our office for guidance on how a specific treaty applies to your situation.