United States and Ireland sign a bilateral FATCA Intergovernmental Agreement
On 21 December 2012, the Chargé d’affaires at the US Embassy in Ireland and the Minister for Finance of Ireland signed an intergovernmental agreement (the US-Ireland IGA) under the provisions commonly known as the Foreign Account Tax Compliance Act (FATCA). As anticipated, Annex II of the US-Ireland IGA specifically identifies the Irish institutions and products
Tax ruling on real estate at ports and airports
On 10 September 2012, the Belgian Ruling Commission published an interesting tax ruling on real estate situated at airports. It is the first official publication on the subject-matter. The ruling concerns both airport operators, real estate investors and end-users (handlers, forwarders, logistics, etc. …) at airports. In essence the ruling confirms that real estate (old or new,
Tax ruling on real estate at ports and airports
On 10 September 2012, the Belgian Ruling Commission published an interesting tax ruling on real estate situated at airports. It is the first official publication on the subject-matter. The ruling concerns both airport operators, real estate investors and end-users (handlers, forwarders, logistics, etc. …) at airports. In essence the ruling confirms that real estate (old
