Other Agreements

The Convention on Mutual Administrative Assistance in Tax Matters (‘MAC’)

The Convention on Mutual Administrative Assistance in Tax Matters (commonly referred to as the ‘Convention’ or ‘MAC) is a free standing multilateral agreement designed to facilitate international tax co-operation.  It provides for all possible forms of administrative co-operation including, but not limited to, all forms of exchange of information (on request, automatic and spontaneous) between the parties with a view to combating tax avoidance and evasion. 

The Convention entered into force in the Isle of Man on 1 March 2014 after the Isle of Man became a Party to the Convention by way of UK territorial extension.

Further information, including the text of the Convention, and a comprehensive list of the participating jurisdictions is available on the OECDs website.

The table below shows the operational status and text of agreements the Isle of Man has signed, including political declarations and mutual agreement procedures. All documents, including foreign language versions of agreements, where relevant, are also available on request by contacting the Income Tax Division.