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Latest Treaty Updates: Isle of Man

Isle of Man - Turkey

10/10/2017

A new TIEA between the Isle of Man and Turkey entered into force on October 7, 2017.


Isle of Man - Various

26/9/2016

The Isle of Man's TIEAs with Romania and the British Virgin Islands will become effective on October 8 and 9, respectively.


Cayman Islands - Isle of Man

23/9/2016

The TIEA between the Cayman Islands and the Isle of Man became effective on August 26, 2016.


British Virgin Islands - Isle of Man

25/4/2016

The BVI Government announced on April 14, 2016, that it has signed a TIEA with the Isle of Man.


Isle of Man - Spain

11/12/2015

The Isle of Man and Spain signed a TIEA on December 3, 2015.


Isle of Man - Romania

10/11/2015

The Isle of Man signed a TIEA with Romania on November 4, 2015.


Isle of Man - Cayman Islands

8/10/2015

The Isle of Man and the Cayman Islands on September 22, 2015, completed the signing of a TIEA, after its signature earlier in the Cayman Islands on September 10, 2015.


Isle of Man - Swaziland

27/1/2015

The TIEA with Swaziland was ratified by the Isle of Man according to a Statutory Document issued by the Council of Ministers on December 12, 2014.


Isle of Man - Lesotho

15/1/2015

The TIEA between the Isle of Man and Lesotho entered into force on January 3, 2015.


Isle of Man - Switzerland

28/10/2014

The TIEA signed between Isle of Man and Switzerland entered into force on October 14, 2014.


Isle of Man - Swaziland

3/9/2014

Isle of Man signed a TIEA with Swaziland on May 16, 2014, the Manx Government confirmed on September 1, 2014.


Isle of Man - Luxembourg

19/8/2014

The DTA between Luxembourg and the Isle of Man entered into force on August 5, 2014.


United States - Isle of Man

30/7/2014

An amendment to the 2002 tax information exchange agreement between the Isle of Man and the United States entered into force on July 1, 2014.


Isle of Man - United Kingdom

30/7/2014

An amendment to the DTA between the Isle of Man and the United Kingdom entered into force on July 1, 2014.


Seychelles - Isle of Man

27/12/2013

The DTA signed between the Seychelles and the Isle of Man entered into force on December 16, 2013.


Isle of Man - Various

18/9/2013

The Isle of Man Government on September 16, 2013, confirmed the signing of TIEAs with Lesotho and Italy.


Isle of Man - Singapore

11/9/2013

The DTA signed between the Isle of Man and Singapore will become effective on January 1, 2014.


Isle of Man - Switzerland

30/8/2013

The Isle of Man and Switzerland signed a TIEA on August 28, 2013.


Jersey - Isle of Man

22/7/2013

The DTA signed between Jersey and the Isle of Man entered into force on July 10, 2013.


Isle of Man - Botswana

25/6/2013

The Isle of Man and Botswana signed a TIEA on June 14, 2013.


Isle of Man - Guernsey

12/6/2013

The comprehensive DTA signed between the Isle of Man and Guernsey on January 24, 2013, is to enter into force on July 5, 2013.


Argentina - Isle of Man

15/5/2013

The Government of the Isle of Man has confirmed that the TIEA signed with Argentina entered into force on May 4, 2013, following the completion of Argentina's domestic ratification procedures.


Isle of Man - Singapore

7/5/2013

The Isle of Man-Singapore DTA entered into force on May 2, 2013.


Isle of Man - Luxembourg

22/4/2013

The Government of the Isle of Man on April 18, 2013, confirmed the signing of a Comprehensive DTA with Luxembourg on April 8, 2013.


Isle of Man - Various

17/4/2013

The Isle of Man's DTAs with Bahrain, Qatar and Slovenia became effective for Manx income on April 6, 2013.


Isle of Man - Seychelles

17/4/2013

The Isle of Man Government on April 11, 2013, confirmed the signing of a DTA with the Seychelles on March 25, 2013, by the Isle of Man, and by the Seychelles on March 28, 2013, by post.


Isle of Man - United Kingdom

22/2/2013

The Isle of Man Government confirmed on February 20, 2013, that it expects to revise the territory's DTA with the United Kingdom as part of negotiations to share tax information on an automatic exchange basis.


Isle of Man - Various

1/1/2013

The Isle of Man's new DTAs with Bahrain and Qatar becomes effective in those countries on January 1, 2013, and will be effective in the Isle of Man from April 6, 2013.


Argentina - Isle of Man

18/12/2012

The Manx government has announced that the Isle of Man and Argentina signed a TIEA on December 14, 2012.


Isle of Man - United Kingdom

11/12/2012

The United Kingdom Treasury announced on December 7 that the UK and the Isle of Man are to negotiate and sign an expanded TIEA under which both jurisdictions will automatically exchange a wide range of information on tax residents, on a reciprocal basis.


Isle of Man - United States

23/10/2012

The Isle of Man's Chief Minister, Allan Bell said on October 15, 2012, that the territory is to renegotiate its TIEA with the United States.


Isle of Man - Turkey

25/9/2012

The Isle of Man and Turkey signed a TIEA on September 21, 2012.


Isle of Man - Singapore

25/9/2012

The Isle of Man and Singapore signed a DTA on September 21, 2012.


Slovenia - Isle of Man

18/9/2012

The Isle of Man government has confirmed that two agreements with Slovenia - a DTA and a TIEA, entered into force on August 31, 2012.


Czech Republic - Isle of Man

23/5/2012

The TIEA signed between the Czech Republic and the Isle of Man on July 18, 2011, entered into force on May 18, 2012, the Manx government has confirmed.


Qatar - Isle of Man

9/5/2012

According to preliminary media reports, the Isle of Man and Qatar signed a DTA on May 6, 2012.


Isle of Man - Various

21/3/2012

According to information in the Isle of Man Treasury website, the Isle of Man's DTAs with Malta and Poland will become effective for the Isle of Man from April 6, 2012.


Isle of Man - Various

21/3/2012

According to information on the Isle of Man Treasury website, the Isle of Man's TIEAs with China and Japan will become effective for the Isle of Man from April 6, 2012.


Isle of Man - Various

15/3/2012

The Isle of Man government has announced that the DTA between the Isle of Man and Bahrain entered into force on March 8, 2012.


Bahrain - Isle of Man

27/2/2012

Bahrain has ratified the pending DTA signed with the Isle of Man, Bahrain state media announced on February 22, 2012.


Isle of Man - Qatar

16/1/2012

Qatar's Cabinet on January 11, 2012, approved a draft DTA agreement with the Isle of Man.


Isle of Man - Portugal

11/1/2012

According to a January 9 announcement by the Manx government, the TIEA between the Isle of Man and Portugal will enter into force on January 18, 2012.


Isle of Man - France

3/1/2012

The Isle of Man government has noted the entry into force of a TIEA with France, on December 19, 2011.


Poland - Isle of Man

11/11/2011

The Isle of Man's parliament, the Tynwald on November 4, 2011, ratified the pending TIEA between the Isle of Man and Poland. The Isle of Man government confirmed on November 9, 2011, that it had received notice from Polish authorities that it too had ratified the TIEA, allowing the agreement to come into force from November 27, 2011.


Isle of Man - Japan

4/8/2011

The Isle of Man government has announced the ratification of the TIEA signed with Japan on June 21, 2011. The agreement will enter into force on September 1, 2011, and become effective in Japan from January 1, 2012, and in the Isle of Man from April 6, 2012.


Isle of Man - Czech Republic

21/7/2011

A Tax Information Exchange Agreement was signed by the Isle of Man and the Czech Republic on July 18, 2011, the IoM government has announced.


Isle of Man - Czech Republic

21/7/2011

The Isle of Man and the Czech Republic have jointly declared that they will commence negotiations for a DTA after the TIEA, signed on July 17, 2011, enters into force.


Isle of Man - Slovenia

29/6/2011

According to the Isle of Man government, a TIEA with Slovenia was signed on June 27, 2011.


Isle of Man - Indonesia

27/6/2011

According to an Isle of Man Treasury release, a Tax Information Exchange Agreement was signed with Indonesia on June 22, 2011.


Japan - Isle of Man

23/6/2011

According to the Japanese Foreign Ministry, a TIEA with the Isle of Man was signed on June 21, 2011. The agreement will enter into force 13 days after the governments provide notification that it has been ratified.


Bahrain - Isle of Man

6/6/2011

In Bahrain the DTA covers income tax payable under Amiri Decree No.22/1979. In the Isle of Man, the treaty applies to income and profit taxes. The treaty contains residency, permanent establishment, immovable property income, business profit, international transport rules, and provides for the elimination of double taxation and for the exchange of information, and has a mutual agreement procedure. Dividend, interest and royalties withholding taxes are not charged.


Isle of Man - India

2/6/2011

The TIEA was signed on February 4, 2011. In India, the TIEA applies to all taxes, and in the IoM, taxes on income or profit. The TIEA provides for the exchange of information relevant to the administration and enforcement of domestic tax laws, and to the determination, assessment and collection of taxes, the recovery and enforcement of tax claims, or the investigation/prosecution of tax matters. The TIEA also provides for the exchange of information held by banks and other financial institutions, and information regarding the ownership of partnerships, companies, collective investment funds or schemes, trusts and foundations.


Japan - Isle of Man

2/6/2011

According to the Japanese government, an agreement has been reached in principle.


Isle of Man - Australia

2/6/2011

Becomes effective in Australia from July 1, 2011. Had been signed on January 29, 2009.


Isle of Man - Malta

2/6/2011

The DTA became applicable in Malta on January 1, 2011. In the IoM, the DTA covers taxes on income or profit, and in Malta, it covers income tax. It sets out permanent establishment, income from immovable property, and business profits rules. Dividends, interest and royalties are all exempt from withholding tax.


Isle of Man - Poland

2/6/2011

In the IoM the DTA applies to tax on income or profits, and in Poland, to personal income tax and corporate income tax. Profits derived by an enterprise in one state from the oepration of ships or aircraft in international traffic shall be taxable only in that state in which the place of effective management is situated.


Isle of Man - Bahrain

2/6/2011

The DTA is intended to address taxation issues arising in relation to the flow of business and any movement of people between the Isle of Man and Bahrain, and follows the OECD model text. In the Isle of Man, the DTA applies to income and profit taxes, and in Bahrain, to income tax payable under Amirl Decree No.22/1979. The DTA outlines permanent establishment, capital gains and business profits rules. Dividends are exempt from withholding tax and royalties are too.


Czech Republic - Isle of Man

25/5/2011

Canada - Isle of Man

25/5/2011

In Canada, the TIEA applies to all taxes on income and capital. In the IoM, the TIEA applies to taxes on income or profits. The TIEA provides for the exchange of information held by banks, and other financial institutions, and information regarding legal and beneficial ownership of companies, partnerships foundations, investment funds/schemes, and, in some cases, trusts.


Isle of Man - Poland

25/5/2011

In the IoM,the DTA applies to taxes on income or profit, and in Poland, to personal income tax. The DTA sets out rules on income from employment, and rules on directors' fees, artists and sportsmen, pensions, government service, and students.


Mexico - Isle of Man

25/5/2011

In Mexico, the TIEA applies to the federal income tax, the business flat rate tax, and VAT, and, in the IoM, taxes on income or profit. The TIEA provides for the exchange of information relevant to the administration and enforcement of domestic tax laws, and to the determination, assessment and collection of taxes, the recovery and enforcement of tax claims, or the investigation/prosecution of tax matters. The TIEA also provides for the exchange of information held by banks and other financial institutions, and information regarding the ownership of partnerships, companies, collective investment funds or schemes, trusts and foundations.


Isle of Man - Poland

25/5/2011

In Poland, the TIEA applies to personal and corporate tax, and, in the IoM, taxes on income or profit. The TIEA provides for the exchange of information relevant to the administration and enforcement of domestic tax laws, and to the determination, assessment and collection of taxes, the recovery and enforcement of tax claims, or the investigation/prosecution of tax matters. The TIEA also provides for the exchange of information held by banks and other financial institutions, and information regarding the ownership of partnerships, companies, collective investment funds or schemes, trusts and foundations.




Treaty Updates by Territory

Latest News

UK Gov't Amends View On DTA Residence Articles

1/12/2015
UK tax authority HM Revenue and Customs has announced a change of view on the interpretation of the company residence articles in 16 double taxation agreements.

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Switzerland's First Tax Info Exchange Pacts To Take Effect

4/11/2014
Switzerland's tax information exchange agreements with Jersey, Guernsey,, and the Isle of Man have entered into force and will be effective from January 1, 2015.

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Franco-Swiss IHT Deal Blocked By Upper House

16/6/2014
The Swiss National Council has voted against the Council of State's decision to return the inheritance tax agreement with France to the Federal Council for renegotiation.

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Switzerland Revives DTA With Argentina

21/3/2014
Switzerland and Argentina have recently signed a new agreement for the avoidance of double taxation with respect to taxes on income and on capital.

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Switzerland Adopts Proposals On Multiple Tax Accords

25/11/2013
The Swiss Federal Council has adopted proposals on multiple double taxation agreements, together with a proposal on the first tax information exchange agreements.

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Luxembourg Implements Administrative Assistance Directive

9/10/2013
Luxembourg's Governing Council has adopted a bill approving a series of tax accords with key treaty partner states, and has backed a draft law transposing Article 8 of the European Council Directive on administrative assistance in tax matters.

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Isle Of Man's DTA With Jersey Comes Into Force

11/7/2013
The Isle of Manís Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income with Jersey will enter into force on 10 July 2013.

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Jersey Agrees UK FATCA Package

21/3/2013
The Jersey Government has joined the Isle of Man in announcing that it has agreed a package of tax measures with the United Kingdom to share tax information on an automatic basis.

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Isle Of Man Confident Of UK FATCA Decision

20/3/2013
The Chief Minister of the Isle of Man, Allan Bell has welcomed the Guernsey Government's decision to soon follow the Isle of Man's lead on the adoption of an automatic information sharing agreement with the United Kingdom to support Britain's efforts to develop a framework equivalent to the United States' Foreign Account Tax Compliance Act.

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Crown Dependencies Hail New Tax Cooperation Pacts

30/1/2013
Guernsey and the Isle of Man have welcomed the signing, on a tripartite basis, of new conventions for the avoidance of double taxation between the Crown Dependencies, which will strengthen tax cooperation between the two islands, and with Jersey.

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Jersey Signs DTAs With Guernsey And IoM

29/1/2013
The Jersey government has confirmed that it has signed new comprehensive double tax agreements with the Isle of Man and Guernsey.

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IoM, Singapore Sign DTA

26/9/2012
On September 21, 2012, Singapore and the Isle of Man signed a double taxation agreement, which also incorporates the internationally-agreed standard for the exchange of information for tax purposes.

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Isle Of Man Leading The Field On Tax Transparency

27/6/2012
The Isle of Man government has welcomed a new report from the Organization for Economic Cooperation and Development which places the Isle of Man at the forefront of efforts to introduce standards towards tax transparency and tax information exchange.

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IoM Concludes 30th Tax Sharing Pact, With Qatar

10/5/2012
The Isle of Man government has announced the signing of a comprehensive double tax agreement with Qatar, only the fifth agreement of its type to be negotiated by the Isle of Man, but the 30th agreement to include tax information exchange provisions.

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Miliband Comments 'Lack Credibility', Say Guernsey, IoM

20/1/2012
Guernsey and the Isle of Man have joined Jersey in denouncing as erroneous the comments of the leader of the opposition Labour Party in the UK, Ed Miliband, in which he called for the European Union to take action against territories such as the Crown Dependencies on tax transparency concerns.

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Manx Tax Agreements Enter Into Force

29/12/2011
The Isle of Man government has noted the entry into force of two bilateral tax agreements, signed with Canada and France.

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Poland-IoM Tax Agreements To Enter Into Force

14/11/2011
The Isle of Man government has noted that both the island and Poland have completed their respective ratification procedures for the entry into force of three bilateral tax agreements.

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India Rapidly Expanding Tax Agreement Network

17/10/2011
India is playing a major role in the global crusade against black money and has completed negotiations for 16 new tax information exchange agreements, according to the chairman of the Central Board of Direct Taxes M C Joshi.

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IOM Signs TIEA With Czech Republic

25/7/2011
The Isle of Man has announced the signing of a Tax Information Exchange Agreement and a joint declaration on future tax cooperation with the Czech Republic.

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OECD Reviews Jurisdictions' Tax Transparency

2/6/2011
The Organisation for Economic Cooperation and Development has released a series of new Peer Review reports, covering the exchange of information for tax purposes, and making recommendations for improvements in this area.

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IoM, Poland Sign Tax Agreements

9/3/2011
The Isle of Man government has announced the signing of three tax agreements, including a Tax Information Exchange Agreement and two double tax agreements, with Poland.

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Isle Of Man Signs DTA With Bahrain

4/2/2011
The Isle of Man has announced the signing of its 22nd agreement which incorporates provisions for the exchange of tax information, in the form of a double tax agreement with Bahrain.

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IoM-France TIEA Enters Into Force

14/10/2010
The Isle of Man government has announced the entry into force of one of two tax cooperation agreements signed with France on March 26, 2009.

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IoM-Germany Tax Agreements To Enter Into Force

12/10/2010
The Isle of Man government has announced that two tax cooperation agreements signed with Germany in May 2009 will shortly enter into force.

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Colombia, Portugal Sign DTA

6/9/2010
A double taxation agreement signed between Colombia and Portugal adds to those already concluded by Colombia with Spain, Switzerland, Chile, Canada, Mexico and South Korea.

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