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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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 |
