Law No. 74
This law requires every resident of Lebanon who acts as trustee for a foreign trust, professionally or not, to register with the tax administration, declare income annually, withhold taxes at source, and keep accounting records and supporting documents for ten years, subject to fines for violations.
This act was published in the Lebanese Official Gazette in 2016. Its full text and the original scan are in the Gherbal National Gazette archive.
Search the archive on eljaride.org