A U.S. Treasury official on April 22 confirmed the scheduled signing of the IGA. The date was first announced in a statement posted April 12 on the website of Belgian Finance Minister Koen Geens.
Belgium was included on a list released April 2 by Treasury and the IRS as a jurisdiction with which the United States has reached an agreement in substance on the terms of an IGA and will be treated as having an IGA in effect until the end of 2014. According to that list, the Belgium-U.S. IGA is based on Treasury's Model 1 template. The IRS and Treasury released the list the same day as Announcement 2014-17, which provides guidance for financial institutions in jurisdictions that have not yet signed an IGA.
Several other jurisdictions have since been added to the original list of jurisdictions that are being treated as having an IGA in effect: Estonia was added April 3, India and the Slovak Republic were added April 11, and the Bahamas was added April 17. All four are identified as having Model 1 IGAs, though it's unclear whether they are reciprocal or nonreciprocal. The list is being maintained on Treasury's website.
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