IBA Annual Conference Sydney 2017

8 Oct - 13 Oct 2017

Room C4.4, Convention Centre, Level 4

Session information

Worldwide implementation of the BEPS interest barrier: problems and opportunities

Wednesday 11 October (1430 - 1730)

Room C4.4, Convention Centre, Level 4


Taxes Committee (Lead)


The Organisation of Economic Co-operation and Development (OECD) has finalised its recommendations for a fixed ratio rule and complementary group ratio rule to limit relief in respect of payments of interest. Countries are beginning to legislate to give effect to the OECD recommendations, but they are not doing so in a uniform manner (and indeed some are departing from the OECD blueprint in important ways). What will the impact be for multinationals? Will inconsistencies in approach between jurisdictions give rise to arbitrage opportunities?

Session / Workshop Chair(s)

Hal Hicks Skadden Arps, Washington, District of Columbia, USA


Wouter Claes Eubelius, Brussels, Belgium
Dimitar Hadjiveltchev CMS-Bureau Francis Lefebvre Avocats, Neuilly-sur-Seine, France
Jessica Kemp
Niv Tadmore Jones Day, Melbourne, Victoria, Australia
Frank Tschesche GvW Graf von Westphalen, Frankfurt, Germany
Omar Zuñiga Creel Garcia-Cuellar Aiza y Enriquez, Mexico City, Mexico