• بالإضافة إلى ما تقدم، نود الإشارة

• بالإضافة إلى ما تقدم، نود الإشارة إلى أنه بناءً على نص المادة 40 من قانون الضريبة على القيمة المضافة، وعملاً بأحكام التعليمات رقم 2604 المذكورة أعلاه، فإن تحميل المصاريف من الخارج للفروع المقيمة في لبنان يخضع للضريبة في لبنان، وذلك استناداً إلى نفس المبدأ وهو أن الضريبة على القيمة المضافة تفرض في البلد الذي يتم فيه استعمال الخدمة، وليس في البلد الذي يبذل فيه الجهد من أجل تقديم هذه الخدمة،

النتائج (الإنجليزية) 1:

• In addition to the above, we would like to point out that, on the basis of article 40 of the law on value added tax (VAT), pursuant to the provisions of Directive No. 2604 mentioned above, download the fees from overseas branches resident in Lebanon is subject to taxation in Lebanon, according to the same principle that value added tax is imposed on the country in which you use the service, and not in the country when the effort to provide this service,

النتائج (الإنجليزية) 2:

• In addition to the above, we would like to note that, based on the text of Article 40 of the VAT Act, and pursuant to the provisions of the Instructions No. 2604 mentioned above, the load expenses of overseas branches resident in Lebanon taxed in Lebanon, based on the same principle as a that the value added tax imposed in the country in which you use the service, and not in the country where the effort made in order to provide this service,

النتائج (الإنجليزية) 3:

In addition, we would like to point out that, according to Article 40 of the value-added tax, in accordance with the provisions of ordinance No. 2604 above the loading expenses of overseas branches in Lebanon is subject to tax inBased on the same principle is that the value-added tax imposed in the country in which to use the service, and not in the country, making the effort. In order to provide this service,