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This article explores the advantages of choosing a corporate structure for business activities in Lebanon. It emphasizes the creation of a distinct legal entity, offering benefits like enduring existence, enhanced credibility, and limited liability for owners. However, individuals often opt for stock-in-trade entities due to reduced tax liabilities and independence in commercial activities. This article discusses the impact of the economic crisis on tax liabilities, highlighting how the depreciation of the Lebanese currency has altered the rationale for favoring stock-in-trade. Ultimately, this article proposes that under current circumstances, the single-partner limited liability company is the optimal legal structure for small businesses in Lebanon, providing asset protection and comparable tax obligations to stock-in-trade entities. Click on the link to read the full article.