There is no group taxation in Lebanon.
In Lebanon, there are no clear and detailed transfer pricing or general anti-avoidance rules. However, even in the absence of clear transfer pricing rules, exchanges or transactions made between related parties should be done on an arm’s-length basis.
The tax administration has the right to reassess related-party transactions and adjust their value in order to reflect the taxable amount related to the period under study.
In Lebanon, there are no clear or detailed thin capitalisation rules.
Controlled foreign companies (CFCs)
There are no CFC rules in Lebanon.