Government Offices
Buck's Road, Douglas
Isle of Man IM1 3TX
Enquiries:
+44 (0) 1624 685400
Below are downloadable links to the international tax agreements signed by Treasury.
In addition the Isle of Man is in active negotiations aimed at concluding taxation agreements with a number of countries including::
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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 | 5 April 2011 (Isle of Man) 1 July 2011 (Australia) | In force |
| Australia | Joint declaration | 29 January 2009 | Not applicable | Not applicable |
| Belgium | Double Taxation Agreement | 16 July 2009 | Awaiting ratification | Not in force |
| 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) 5 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 | Awaiting ratification | Not in force |
| France | Shipping and aircraft agreement | 26 March 2009 | Awaiting ratification | Not in force |
| Germany | TIEA | 2 March 2009 | Awaiting ratification | Not in force |
| Germany | Shipping agreement | 2 March 2009 | Awaiting ratification | Not 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 |
| 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 |
| 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 |
| Malta | Double Taxation Agreement | 23 October 2009 | 1 January 2011 (Malta) 6 April 2011 (Isle of Man) | 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 | Awaiting ratification | Not 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 | Awaiting ratification | Not 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 |
| 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 |
| 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 States | TIEA | 3 October 2002 | 1 January 2004 | In force |
| United States | Shipping agreement | 1 August 1989 | 1 January 1987 | In force |
All documents are also available on request by contacting the Division at Government Office, Buck's Road, Douglas, Isle of Man IM1 3TX. Telephone 01624 685400 Fax 01624 685351
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