Photo, Rafic H. Barrage

Rafic H. Barrage

Baker & McKenzie LLP


Rafic H. Barrage is a Principal in Baker & McKenzie's North America Tax Practice Group. He has almost 20 years of broad international tax planning experience. Mr. Barrage advises clients on a variety of issues, including restructuring and entity rationalization, IP migration, supply-chain planning and principal structures, the taxation of digital transactions, deferral and repatriation planning, foreign tax credit planning, and post-U.S. tax reform tax optimization. Mr. Barrage is a recognized leader in his field by The Legal 500 (2010 and 2011) (described as one of the "impressive younger partners" and "technically very strong") and as one of the Tax Controversy Leaders by the International Tax Review (2011 and 2012). Mr. Barrage is an Adjunct Professor of Law at Georgetown University Law Center, where he has taught the International Tax Business Planning workshop since 2013.

Practice Focus

Mr. Barrage regularly advises US corporations operating overseas and foreign corporations and individuals operating and investing in the United States on a broad range of international tax issues. Among other industries, Mr. Barrage's practice focuses on the software and high-technology, pharmaceutical and life sciences, and the shipping (container and cruise line) industries.

Professional Honors

  • Recommended Lawyer in International Tax, 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

  • 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, US Branch


  • District of Columbia~United States (2002)
  • New York~United States (2002)
  • U.S. Tax Court~United States (2002)
  • Georgia~United States (1999)


  • Georgetown University Law Center (LL.M. Taxation, with distinction) (2000)
  • Georgetown University Law Center (LL.M. International & Comparative Law, with distinction) (1999)
  • Mercer University, Walter F. George School of Law (J.D.) (1998)
  • London Guildhall University (LL.B., with honours) (1995)


  • English
  • Co-author, “Federal Taxation of Software and Digital Transactions,” BNA Tax Management Portfolio, 555-3rd T.M. (forthcoming)

  • Co-author, "U.S.-to-Foreign Transfers Under Section 367(a)," BNA Tax Management Portfolio, 919-3rd T.M. (forthcoming)

  • Co-author, “Treasury and the IRS Release Proposed Foreign Tax Credit Regulations,” Baker McKenzie Client Alert, 15 January 2019

  • Co-author, "US Supreme Court to Address Creditability of UK Windfall Tax," International Tax Review, December-January, 2013

  • Co-author, "Final and Temporary Contract Manufacturing Regulations Issued by US Treasury Department and IRS," Tax Transactions and Tax Controversy Update, 7 January 2009

  • Co-author, "Internal Revenue Service Requests Comments Regarding the Proper Characterization of a Government Permit to Operate Certain Infrastructure Assets Under FIRPTA," Practical US/International Tax Strategies, Vol. 12, No. 18, 2008

  • Co-author, "Proposed Regulations Regarding Application of Foreign Base Company Sales Income to Contract Manufacturing Arrangements," Tax Transactions and Tax Controversy Update, 29 February 2008

  • Co-author, "US Internal Revenue Service Modifies Regulations Affecting Reciprocal Shipping Income Exemption for US and Non-US Controlled Foreign Shipping Companies," Practical US/International Tax Strategies, Vol. 11, No. 13, August 2007

  • Author, "Breaking Down Barriers to Trade and Investment: The US-Germany Income Tax Treaty Revisited," American Institute for Contemporary German Studies, Policy Report #15, 2004

  • Author, "Reno v. American Civil Liberties Union - First Amendment Free Speech Guarantee Extended to the Internet," 44 Mercer Law Review 625, Spring 1998

  • Presenter, "Taxation of Electronic Commerce: Issues in Cloud Computing" and panelist, "International Tax Conflicts in Electronic Commerce," Foundation for International Tax, International Taxation Conference, Mumbai, India, December 2013

  • Speaker, "OECD's Work on Permanent Establishments," The 2013 OECD International Tax Conference, Washington, D.C., June 2013

  • Co-presenter, "Characterization and Server/PE Developments," Tax Executives Institute: Santa Clara Valley & San Francisco Chapters, Baker & McKenzie Software & E-Commerce Day, Redwood Shores, CA, May 2013

  • Speaker, "Cloud Computing Tax Issues," Tax Executives Institute, Austin Chapter, Austin, TX, November 2013

  • Speaker, "Source of Shipping Income" and "Section 883 and Treaties: Stock Ownership and Substantiation Requirements and Treaty Shopping Restrictions," Bloomberg/BNA, U.S. Tax Aspects of International Shipping, May 2013

  • Speaker, "Managing Worldwide Effective Tax Rates: U.S. International Tax Legislative Developments," Tax Executives Institute, Houston Chapter, Houston, TX, May 2013

  • Co-presenter, "Current U.S. Tax Planning for Foreign-Controlled Companies: Current Developments in Organizing or Reorganizing a U.S. Business," BNA/Bloomberg, San Francisco, CA, March 2013

  • Speaker, "Planning to Minimize and Defending Against Permanent Establishments and Business Profits Taxation," Tax Executives Institute, Seattle Chapter, Seattle, WA, October 2012

  • Presenter, "Doing Business Overseas, Choice of Entities & Overlay of Treaties," Bloomberg/BNA, Philadelphia, PA, July 2012

  • Co-presenter, "An Overview of the Subpart F Foreign Base Company Sales Income Rules," Bloomberg/BNA, San Francisco, CA, June 2012

  • Co-presenter, "IRS Audits of PEs & Protective 1120F Filings - Practical Guidance for Risk Management," Organization for International Investment, New Orleans, LA, May 2012

  • Co-presenter, "Permanent Establishments," OECD International Tax Conference, Washington, DC, May 2012

  • Speaker, "An Overview of the Subpart F Foreign Base Company Sales Income Rules," Bloomberg BNA Webinar, 14 March, 2012

  • Co-presenter, "Permanent Establishment - Government and Private Sector Panels Discussing Fact Patterns," Pacific Rim Tax Institute, Palo Alto, CA, January 2012

  • Presenter, "Section 883 and Treaties - Stock Ownership and Substantiation Requirements and Treaty Shopping Restrictions" and "Outer Continental Shelf (OCS) Activities," US Tax Aspects of International Shipping, BNA ? CITE, Washington, DC, 27 & 28 September, 2010, and 26 & 27 September, 2011

  • Co-presenter, "Effective Repatriation Techniques," Tax Executives Institute, US International Tax Planning in an Unsettled Policy Environment, Chicago, IL, June 2011

  • Co-presenter, "Intangibles," Organization for International Investment, La Jolla, CA, May 2011

  • Co-presenter, "International-Legislative Update," Tax Executives Institute, Minnesota Chapter, 2011 Presidents Seminar, Minneapolis, MN, 21 April 2011

  • Co-presenter, "Tips and Traps for the Unwary in the New Canada/US Protocol," Tax Executives Institute Midyear Conference, Washington, DC, 12 April 2010

  • Presenter, "Identifying Permanent Establishment Risks," Tax Executives Institute International Tax Seminar, Orlando, FL, 11 February 2010

  • Presenter, "Outbound Transfers to Controlled Foreign Corporations" and "Section 883 and Treaties - Stock Ownership and Substantiation Requirements and Treaty Shopping Restrictions," US Tax Aspects of International Shipping, Alliance for Tax, Legal & Accounting Seminars (ATLAS), Washington, DC, 21-22 May 2009

  • Co-presenter, "Treaty Update: LOB Developments, Obtaining the Zero Rate on Dividends, Hidden Issues in the Canada Protocol," Organization for International Investment (OFFI), Las Vegas, NV, 4 May 2009

  • Co-presenter, "US Inbound Treaty Developments: Traps for the Unwary," Organization for International Investment (OFFI), Palm Springs, CA, 3 May 2008

  • Co-presenter, Level I: "Basic Principles of Tax Jurisdictions," "Subpart F (Basic);" Level II: "Treaties and International Tax Planning;" Level III: "Subpart F (Advanced)," "Current Events;" US Tax Training Conference, Tax Executives Institute, Hong Kong, 14-18 April 2008

  • Co-presenter, "Look at this Mess! A Practical Look at Entity Rationalization," Tax Executives Institute, Washington, DC, 8 April 2008

  • Co-presenter, "Breaking New Grounds for Trade and Investment: The US-German Tax Treaty," American Institute for Contemporary German Studies, Washington, DC, 6 February 2008

  • Co-presenter, "Permanent Establishments: New Developments Impacting Inbound Companies," Organization for International Investment (OFII), Aventura, FL, 26 April 2007

  • Presenter, "How the US Subpart F Rules Operate," Introduction to US International Taxation, ATLAS, Baltimore, MD, May 2006, and Washington, DC, December 2006

  • Presenter, "Understanding the Income Source Rules," Introduction to US International Taxation, ATLAS, Chicago, IL, 16 May 2005