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
Committee(s)
Taxes Committee
(Lead)
Description
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 |
Speakers
| Wouter Claes | Eubelius, Brussels, Belgium |
| Dimitar Hadjiveltchev | CMS-Bureau Francis Lefebvre Avocats, Neuilly-sur-Seine, France |
| Jessica Kemp | White & Case LLP, London, England |
| 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 |