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Browsing by Subject "Secrecy--Law and legislation--Lebanon"

Browsing by Subject "Secrecy--Law and legislation--Lebanon"

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  • Der-Ghazarian, Nelly (Notre Dame University-Louaize, 2001)
    This thesis presents the important role of the foreign banks in Lebanon during the war and after the war until mid of year 2000. In spite of the significant role and the high customer perception of the foreign banks, their role has deteriorated due to high competition in the banking sector. Mergers and acquisitions within the local banks has created some giant banks, which are making the competition tough and pushing the sector few steps ahead, at the same time surviving as local bank in the market has become questionable for some banks. Alternatively, other foreign banks have arrived to the ...
  • Mallah, Amani N. (Notre Dame University-Louaize, 2015)
    This thesis was conducted to examine the impact of the evolution of FATCA on Lebanon. This study discusses the evolution of the U.S tax system, and its attempt to combat U.S tax evasion beginning with the Qualified Intermediary Program and ending with the U.S Foreign Account Tax Compliance Act (FATCA). Moreover, it entails the evolution of the FATCA regulations and analyzes this evolution with all the modification of these regulations. A detailed timeline of the evolution of the FATCA status as well as the projected timeline are highlighted. Interviews with four head of legal compliance officers ...