Lebanon

Lebanon has exchange of information relationships with 33 jurisdictions through 33 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Oman DTC  12 Apr 2001  2001-04-12 28 Oct 2001  2001-10-28 No No
Sudan DTC  2 Mar 2004  2004-03-02 not yet in force  1900-01-01 No No
France DTC  14 Jul 1962  1962-07-14 2 Jan 1964  1964-01-02 No No
Pakistan DTC  31 Aug 2005  2005-08-31 26 Jun 2008  2008-06-26 No No
Yemen DTC  29 Sep 2002  2002-09-29 20 Feb 2006  2006-02-20 No No
Ukraine DTC  22 Apr 2002  2002-04-22 5 Sep 2003  2003-09-05 No No
Senegal DTC  19 Oct 2002  2002-10-19 22 Sep 2004  2004-09-22 No No
Canada DTC  29 Dec 1998  1998-12-29 not yet in force  1900-01-01 No No
Czech Republic DTC  28 Aug 1997  1997-08-28 24 Jan 2000  2000-01-24 No No
Belarus DTC  19 Jun 2001  2001-06-19 30 Dec 2002  2002-12-30 No No
Egypt DTC  17 Mar 1996  1996-03-17 22 Mar 1998  1998-03-22 No No
Qatar DTC  23 Jan 2005  2005-01-23 1 Jan 2010  2010-01-01 No No
Russian Federation DTC  7 Apr 1997  1997-04-07 1 Jan 2001  2001-01-01 No No
Bahrain DTC  7 Aug 2003  2003-08-07 13 Sep 2005  2005-09-13 No No
Italy DTC  22 Nov 2000  2000-11-22 21 Nov 2011  2011-11-21 No No
Armenia DTC  16 Sep 1998  1998-09-16 13 Dec 2000  2000-12-13 No No
Morocco DTC  20 Oct 2001  2001-10-20 7 Aug 2003  2003-08-07 No No
United Arab Emirates DTC  17 May 1998  1998-05-17 25 Oct 1998  1998-10-25 No No
Jordan DTC  31 Oct 2002  2002-10-31 12 Dec 2003  2003-12-12 No No
Malta DTC  23 Feb 1999  1999-02-23 1 Jan 2001  2001-01-01 No No
Kuwait DTC  21 Jan 2001  2001-01-21 20 Mar 2002  2002-03-20 No No
Cyprus DTC  18 Feb 2003  2003-02-18 14 Apr 2005  2005-04-14 No No
Gabon DTC  20 Feb 2001  2001-02-20 not yet in force  1900-01-01 No No
Syrian Arab Republic DTC  12 Jan 1997  1997-01-12 10 Feb 1998  1998-02-10 No No
Tunisia DTC  24 Jun 1998  1998-06-24 3 Jun 2000  2000-06-03 No No
Malaysia DTC  20 Jan 2003  2003-01-20 10 Nov 2004  2004-11-10 No No
Iran DTC  22 Oct 1998  1998-10-22 19 Jan 2001  2001-01-19 No No
Romania DTC  28 Jun 1995  1995-06-28 6 Apr 1997  1997-04-06 No No
Turkey DTC  12 May 2004  2004-05-12 21 Aug 2006  2006-08-21 No No
Algeria DTC  26 Mar 2002  2002-03-26 19 Jul 2006  2006-07-19 No No
Bulgaria DTC  1 Jun 1999  1999-06-01 10 Nov 2001  2001-11-10 No No
Cuba DTC  4 Feb 2001  2001-02-04 not yet in force  1900-01-01 No No
Poland DTC  26 Jul 1999  1999-07-26 1 Jan 2004  2004-01-01 No No