Daniel’s practice focuses on the US tax aspects of cross-border transactions, particularly relating to the maritime and aviation sectors. His advice includes structuring transactions that minimise withholding tax and address anti-deferral regimes.
He also advises several clients on the US Foreign Account Tax Compliance Act (FATCA), both in compliance and in documenting FATCA provisions in loan and other agreements. Daniel also advises clients on US freight tax on shipping income and the exemption from tax, ERISA (Employee Retirement Income Security Act), real estate joint ventures and aviation leasing.
