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International Agreements

Please find below links to the international tax agreements signed by Treasury.

All documents, including foreign language versions of the agreements where relevant, are also available on request by contacting the Division

Income Tax Division
Government Offices
Bucks Road
Douglas
Isle of Man
IM1 3TX
Telephone: +44 1624 685400
Email: Send Email
CountryDocument TitleSignedEffectiveStatus
Argentina TIEA 14 December 2012 4 May 2013 In force
Australia TIEA 29 January 2009 5 January 2010 In force
Australia Agreement for allocation of taxing rights with respect to certain income of individuals and a MAP in respect of transfer pricing adjustments 29 January 2009 6 April 2011 (Isle of Man) 1 July 2011 (Australia) In force
Australia Joint declaration 29 January 2009 Not applicable Not applicable
Bahrain Double Taxation Agreement 3 February 2011 1 January 2013 (Bahrain) 6 April 2013 (Isle of Man) In force
Belgium Double Taxation Agreement 16 July 2009 Awaiting ratification Not in force
Botswana TIEA 14 June 2013 Awaiting ratification Not in force
Canada TIEA 17 January 2011 19 December 2011 In force
China TIEA 26 October 2010 1 January 2012 (China) 6 April 2012 (Isle of Man) In force
Czech Republic TIEA 18 July 2011 18 May 2012 In force
Czech Republic Joint declaration 18 July 2011 Not applicable Not applicable
Denmark TIEA 30 October 2007 26 September 2008 In force
Denmark Agreement for the avoidance of double taxation on individuals 30 October 2007 1 January 2009 (Denmark) 6 April 2009 (Isle of Man) In force
Denmark MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Denmark Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Denmark Political declaration 30 October 2007 Not applicable Not applicable
Estonia Double Taxation Agreement 8 May 2009 1 January 2010 (Estonia) 6 April 2010 (Isle of Man) In force
Faroe Islands TIEA 30 October 2007 3 August 2008 In force
Faroe Islands Agreement for the avoidance of double taxation on individuals 30 October 2007 1 January 2009 (Faroes) 6 April 2009 (Isle of Man) In force
Faroe Islands MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Faroe Islands Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Faroe Islands Political declaration 30 October 2007 Not applicable Not applicable
Finland TIEA 30 October 2007 14 June 2008 In force
Finland Agreement for the avoidance of double taxation on individuals 30 October 2007 1 January 2009 (Finland) 6 April 2009 (Isle of Man) In force
Finland MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Finland Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Finland Political declaration 30 October 2007 Not applicable Not applicable
France TIEA 26 March 2009 4 October 2010 In force
France Shipping and aircraft agreement 26 March 2009 1 January 2013 (France) 6 April 2013 (Isle of Man) In force
Germany TIEA 2 March 2009 5 November 2010 In force
Germany Shipping agreement 2 March 2009 1 January 2010 (Germany) 6 April 2010 (Isle of Man) In force
Germany Political declaration 2 March 2009 Not applicable Not applicable
Greenland TIEA 30 October 2007 11 April 2008 In force
Greenland Agreement for the avoidance of double taxation on individuals 30 October 2007 1 January 2009 (Greenland) 6 April 2009 (Isle of Man) In force
Greenland MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Greenland Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Greenland Political declaration 30 October 2007 Not applicable Not applicable
Guernsey Double Taxation Agreement 24 January 2013 5 July 2013* In force
Iceland TIEA 30 October 2007 28 December 2008 In force
Iceland Agreement for the avoidance of double taxation on individuals 30 October 2007 1 January 2009 (Iceland) 6 April 2009 (Isle of Man) In force
Iceland MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Iceland Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Iceland Political declaration 30 October 2007 Not applicable Not applicable
India TIEA 4 February 2011 17 March 2011 In force
Indonesia TIEA 22 June 2011 Awaiting ratification Not in force
Ireland TIEA 24 April 2008 31 December 2008 In force
Ireland Agreement for affording relief from double taxation in respect of certain income of individuals and a MAP for the adjustment of profits 24 April 2008 1 January 2009 (Ireland) 6 April 2009 (Isle of Man) In force
Ireland Joint declaration 24 April 2008 Not applicable Not applicable
Italy TIEA 16 September 2013 Awaiting ratification Not in force
Japan TIEA 21 June 2011 1 January 2012 (Japan) 6 April 2012 (Isle of Man) In force
Jersey Double Taxation Agreement 24 January 2013 10 July 2013* In force
Lesotho TIEA 16 September 2013 Awaiting ratification Not in force
Luxembourg Double Taxation Agreement 8 April 2013 Awaiting ratification Not in force
Malta Double Taxation Agreement 23 October 2009 1 January 2011 (Malta) 6 April 2011 (Isle of Man) In force
Mexico TIEA 11 April 2011 4 March 2012 In force
Netherlands TIEA 12 October 2005 21 July 2006 In force
Netherlands MAP for the adjustment of profits 12 October 2005 21 July 2006 In force
Netherlands Shipping and aircraft agreement 12 October 2005 21 July 2006 In force
Netherlands Mutual understanding on the application of the participation exemption 12 October 2005 12 October 2005 Lapsed 31 December 2006 - now encompassed within Dutch legislation
Netherlands Political declaration 12 October 2005 Not applicable Not applicable
New Zealand TIEA 27 July 2009 27 July 2010 In force
New Zealand Agreement for the allocation of taxing rights with respect to certain income of individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments 27 July 2009 1 April 2011 (New Zealand) 6 April 2011 (Isle of Man) In force
New Zealand Joint declaration 27 July 2009 Not applicable Not applicable
Norway TIEA 30 October 2007 23 August 2008 In force
Norway Agreement for the avoidance of double taxation on individuals 30 October 2007 1 January 2009 (Norway) 6 April 2009 (Isle of Man) In force
Norway MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Norway Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Norway Political declaration 30 October 2007 Not applicable Not applicable
Poland TIEA 7 March 2011 27 November 2011 In force
Poland Agreement for the avoidance of double taxation with respect to certain income of individuals 7 March 2011 1 January 2012 (Poland) 6 April 2012 (Isle of Man) In force
Poland Agreement for the avoidance of double taxation with respect to enterprises operating ships or aircraft in international traffic 7 March 2011 1 January 2012 (Poland) 6 April 2012 (Isle of Man) In force
Portugal TIEA 9 July 2010 18 January 2012 In force
Portugal Joint declaration 9 July 2010 Not applicable Not applicable
Qatar Double Taxation Agreement 6 May 2012 1 January 2013 In force
Seychelles Double Taxation Agreement 28 March 2013 1 January 2014 In force
Singapore Double Taxation Agreement 21 September 2012 1 January 2014* In force
Slovenia TIEA 27 June 2011 31 August 2012 In force
Slovenia Agreement for the avoidance of double taxation with respect to individuals 27 June 2011 1 January 2013 (Slovenia) 6 April 2013 (Isle of Man) In force
Sweden TIEA 30 October 2007 27 December 2008 In force
Sweden Agreement for the avoidance of double taxation on individuals 30 October 2007 1 January 2009 (Sweden) 6 April 2009 (Isle of Man) In force
Sweden MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Sweden Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Sweden Political declaration 30 October 2007 Not applicable Not applicable
Switzerland TIEA 28 August 2013 Awaiting ratification Not in force
Turkey TIEA 21 September 2012 Awaiting ratification Not in force
United Kingdom Double taxation agreement 29 July 1955 6 April 1955 In force
United Kingdom TIEA 29 September 2008 2 April 2009 In force
United Kingdom Amendment to the 1955 double taxation agreement 29 September 2008 6 April 2009 In force
United Kingdom Disclosure Facility 19 February 2013 6 April 2013 In operation
United Kingdom Amendment to the 1955 double taxation agreement 10 October 2013 1 July 2014 In force
United Kingdom Intergovernmental Agreement (IGA) 10 October 2013 1 July 2014 In force
United States TIEA 3 October 2002 1 January 2004 In force
United States Shipping agreement 1 August 1989 1 January 1987 In force
United States Amendment to the 2002 TIEA 13 December 2013 1 July 2014 In force
United States Intergovernmental Agreement (IGA) 13 December 2013 1 July 2014 In force
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