Rafic H. Barrage
Biography
Rafic Barrage is a Partner in Baker & McKenzie's North America Tax Practice Group; he is the Chair of the Washington, D.C. Tax Group and a former Chair of the North America Tax Planning & Transactions subpractice group. He has almost 25 years of broad international tax planning and transactional experience. Mr. Barrage advises clients on a variety of issues, including restructuring and entity rationalization; pre- and post-acquisition / disposition planning; IP migration and supply-chain structuring; digital tax and cloud computing; cross-border treasury activities, including cash pooling, foreign currency and other hedging, and internal debt restructurings; and foreign tax credit planning.
Mr. Barrage has been an Adjunct Professor of Law at Georgetown University Law Center since 2013, where he teaches the LL.M. international tax course, International Tax & Business Planning Workshop.
Practice Focus
Mr. Barrage regularly advises US corporations operating overseas, foreign corporations and foreign governments investing in the United States, and various trade associations on a broad range of international tax issues, including more recently issues arising under the Tax Cuts and Jobs Act of 2017 and Pillar Two of the OECD/G20 Base Erosion and Profit Shifting Project. Among other industries, Mr. Barrage's practice focuses on the software and technology, pharmaceutical and life sciences, financial services, and the shipping (cruise line and container) and energy industries.
Professional Honors
- Recommended Lawyer, The Legal 500 US - International Tax, (2010, 2011, 2013)
- Recommended Lawyer, World Tax - ITR, (2011-2012, 2014)
- Leading Lawyer, ITR Tax Controversy Leaders Guide, (2011-2012)
Professional Associations and Memberships
- Member of the Advisory Board for the GWU/IRS Annual Institute On Current Issues in International Taxation
- American Bar Association, Section of Taxation, Committees on Foreign Activities of US Taxpayers and US Activities of Foreigners and Tax Treaties
- New York State Bar Association, Tax Section, Committees on "Outbound" Foreign Activities of US Taxpayers and "Inbound" US Activities of Foreign Taxpayers
- District of Columbia Bar Association, Taxation Section, International Tax Committee
- International Fiscal Association, USA Branch
Admissions
- U.S. Tax Court~United States (2002)
- District of Columbia~United States (2002)
- New York~United States (2002)
- Georgia~United States (1999)
Education
- Georgetown University Law Center (LL.M. in Taxation, with distinction) (2000)
- Georgetown University Law Center (LL.M. in International and Comparative Law, with distinction) (1999)
- Mercer University, Walter F. George School of Law (J.D.) (1998)
- London Guildhall University (LL.B., with honours) (1995)
Languages
- English