Lebanese Finance and Taxation Law - LAW 452

Taxation pervades every area of life, including property, family, employment, and business affairs. Tax Law is well suited to interdisciplinary study, intersecting as it does with economics and politics. It also offers rich opportunities for the study of many areas of law, given that tax factors have frequently influenced development of legal concepts and principles. In turn, tax laws are shaped by concepts of property, commercial, corporate, and employment law - approaches to drafting and interpretation of legislation. This course introduces students to selected issues in the law of taxation, chosen to illuminate fundamental concepts and to link to other parts of the undergraduate law course. The focus is on Tax Law, but the technical issues are examined by focusing on themes and principles, and by placing the law within its political and economic context to create an understanding of the requirements of a tax system and the difficulties encountered in designing, legislating for, and administering such a system.
Language of Instruction: Arabic (legal and technical terms, however, are also given in English and French).