All Agreements
Argentina
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Argentina | TIEA | 14 December 2012 | 4 May 2013 | In force |
Australia
| 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 | 6 April 2011 (Isle of Man) 1 July 2011 (Australia) | In force |
| Australia | Joint declaration | 29 January 2009 | Not applicable | Not applicable |
Bahrain
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Bahrain | Double Taxation Agreement | 3 February 2011 | 1 January 2013 (Bahrain) 6 April 2013 (Isle of Man) | In force |
Belgium
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Belgium | Double Taxation Agreement | 16 July 2009 | Awaiting ratification | Not in force |
Botswana
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Botswana | TIEA | 14 June 2013 | 5 March 2016 | In force |
British Virgin Islands
| Country | Document Title | Signed | Effective | Status |
| British Virgin Islands | TIEA | 30 March 2016 | 09 October 2016 | In force |
Canada
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Canada | TIEA | 17 January 2011 | 19 December 2011 | In force |
Cayman Islands
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Cayman Islands | TIEA | 22 September 2015 | Awaiting ratification | Not in force |
| Cayman Islands | Amendment to the 2015 TIEA | 14 March 2016 | Awaiting ratification | Not in force |
China
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| China | TIEA | 26 October 2010 | 1 January 2012 (China) 6 April 2012 (Isle of Man) | In force |
Czech Republic
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Czech Republic | TIEA | 18 July 2011 | 18 May 2012 | In force |
| Czech Republic | Joint declaration | 18 July 2011 | Not applicable | Not applicable |
Denmark
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Estonia | Double Taxation Agreement | 8 May 2009 | 1 January 2010 (Estonia) 6 April 2010 (Isle of Man) | In force |
Faroe Islands
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Guernsey | Competent Authority Agreement | 13 February 2015 | ||
| Guernsey | Double Taxation Agreement | 24 January 2013 | 5 July 2013* | In force |
Iceland
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| India | TIEA | 4 February 2011 | 17 March 2011 | In force |
Indonesia
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Indonesia | TIEA | 22 June 2011 | 22 September 2014 | In force |
Ireland
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Italy | TIEA | 16 September 2013 | 10 June 2015 | In force |
Japan
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Japan | TIEA | 21 June 2011 | 1 January 2012 (Japan) 6 April 2012 (Isle of Man) | In force |
Jersey
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Jersey | Competent Authority Agreement | 13 February 2015 | ||
| Jersey | Double Taxation Agreement | 24 January 2013 | 10 July 2013* | In force |
Lesotho
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Lesotho | TIEA | 16 September 2013 | 3 January 2015 | In Force |
Luxembourg
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Luxembourg | Double Taxation Agreement | 8 April 2013 | 1 January 2015* | In force |
Malta
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Malta | Double Taxation Agreement | 23 October 2009 | 1 January 2011 (Malta) 6 April 2011 (Isle of Man) | In force |
Mexico
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Mexico | TIEA | 11 April 2011 | 4 March 2012 | In force |
Netherlands
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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 | Inforce |
| Norway | Political declaration | 30 October 2007 | Not applicable | Not applicable |
Poland
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Portugal | TIEA | 7 March 2011 | 18 January 2012 | In force |
| Portugal | Joint declaration | 7 March 2011 | Not applicable | Not applicable |
Qatar
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Qatar | Double Taxation Agreement | 6 May 2012 | 1 January 2013 | In force |
Romania
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Romania | TIEA | 4 November 2015 | 08 September 2016 | In force |
Seychelles
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Seychelles | Double Taxation Agreement | 28 March 2013 | 1 January 2014 | In force |
Singapore
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Singapore | Double Taxation Agreement | 21 September 2012 | 1 January 2014* | In force |
Slovenia
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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 |
Spain
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Spain | TIEA | 3 December 2015 | Awaiting ratification | Not in force |
Swaziland
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Swaziland | TIEA | 16 May 2014 | Awaiting Ratification | Not In force |
Sweden
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Switzerland | TIEA | 28 August 2013 | 14 October 2014 | In force |
Turkey
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Turkey | TIEA | 21 September 2012 | Awaiting ratification | Not in force |
United Kingdom
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| United Kingdom | Double taxation agreement | 29 July 1955 | 6 April 1955 | In force |
| United Kingdom | Amendment to the 1955 double taxation agreement | In force | ||
| United Kingdom | Amendment to the 1955 double taxation agreement | In force | ||
| United Kingdom | Amendment to the 1955 double taxation agreement | 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 Kingdom | Amendment to the 1955 double taxation agreement | 29 February 2016 (United Kingdom) and 08 March 2016 (Isle of Man) | 16 March 2016 | In force |
United States
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| 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 |
| United States | Competent Authority Agreement | 14 October 2015 | 14 October 2015 | In force |
Turks and Caicos Islands
| Country | Document Title | Signed | Effective | Status |
|---|---|---|---|---|
| Turks and Caicos Islands | TIEA | 02 August 2016 | 29 December 2016 | In force |
