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Inter-bank Offered Rate (IBOR) reform

Reforms to the IBOR may have tax implications for business where changes are made to existing financial arrangements.

Find out about the background to IBOR reform and who should use this guide.

Inter-bank Offered Rates (IBOR), such as the London Inter-bank Offered rate, are in the process of being reformed.

Businesses should consider the income tax effect of changes made to existing financial arrangements due to IBOR reform.

The implications for transfer pricing when a cross-border financial arrangement is amended to transition from IBOR.

Tax implications for additional payments and withholding tax exemptions for lending arrangements.

See how the tax implications of IBOR reform will play out in various scenarios.