A couple of errors.
This also requires a Lebanese proof of address. Purchase an apartment in Lebanon but lease it out, still, presenting it as your own residence to that bank. Given a French address or phone number on the bank's record, the report will go to French authorities regardless of the Lebanese PP you showed. Citizenship is out of scope of CRS; just the self-declared residency and residency indica matter.
The IP address from which you log in to online banking is not a relevant CRS indica but it's best if you take a vacation to Lebanon right after you get the bank account for the purpose of generating some transaction history there. Lebanese PP, Lebanese Phone Number, Lebanese Address, Initial transaction history (even if brief) in Lebanon... This is clean, professional, and very difficult to unravel. Just don't make rookie spending errors, like purchasing a brand new Mercedes S-Class in France when your annual tax return is comparable to that of a waitress.
Not a hater on Panama bank accounts, but as my last piece of advice, re-consider. The place is on too many people's radars due to recent scandals. Will take a decade till it washes off... until then, high-value wires between Panama and the OECD could be as problematic as crossing the US-Mexico border as a tattooed Nicaraguan skinhead.
