50. Do third parties have to report on election campaign finances?

'It becomes even more complicated when it is considered that advertising might be paid by others than the candidate or the party or list to which the candidate belong. Such spending by third parties is normally not included in financial reporting requirements,(...)  As the statement by the SCEC thereby requires that the cost of advertisements should be reported by candidates, regardless of who incurred the expense, it is difficult to conceive how this would function in practice, especially if tested through the legal system. There is for example no clear definition on electoral coalitions in Lebanon, nor is it always possible to establish which candidate belongs to which coalition without applying political interpretations, and such interpretation seldom hold in a Court of Law.'

Source Ifes, The Political Finance Framework in Lebanon, 2009