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All Agreements

Argentina

CountryDocument TitleSignedEffectiveStatus
Argentina TIEA 14 December 2012 4 May 2013 In force

Australia

CountryDocument TitleSignedEffectiveStatus
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

CountryDocument TitleSignedEffectiveStatus
Bahrain Double Taxation Agreement 3 February 2011 1 January 2013 (Bahrain) 6 April 2013 (Isle of Man) In force

Belgium

CountryDocument TitleSignedEffectiveStatus
Belgium Double Taxation Agreement 16 July 2009 Awaiting ratification Not in force

Botswana

CountryDocument TitleSignedEffectiveStatus
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

CountryDocument TitleSignedEffectiveStatus
Canada TIEA 17 January 2011 19 December 2011 In force

Cayman Islands

CountryDocument TitleSignedEffectiveStatus
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

CountryDocument TitleSignedEffectiveStatus
China TIEA 26 October 2010 1 January 2012 (China) 6 April 2012 (Isle of Man) In force

Czech Republic

CountryDocument TitleSignedEffectiveStatus
Czech Republic TIEA 18 July 2011 18 May 2012 In force
Czech Republic Joint declaration 18 July 2011 Not applicable Not applicable

Denmark

CountryDocument TitleSignedEffectiveStatus
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

CountryDocument TitleSignedEffectiveStatus
Estonia Double Taxation Agreement 8 May 2009 1 January 2010 (Estonia) 6 April 2010 (Isle of Man) In force

Faroe Islands

CountryDocument TitleSignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
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 TitleSignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
Guernsey Competent Authority Agreement 13 February 2015
Guernsey Double Taxation Agreement 24 January 2013 5 July 2013* In force

Iceland

CountryDocument Title SignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
India TIEA 4 February 2011 17 March 2011 In force

Indonesia

CountryDocument Title SignedEffectiveStatus
Indonesia TIEA 22 June 2011 22 September 2014 In force

Ireland

CountryDocument Title SignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
Italy TIEA 16 September 2013 10 June 2015 In force

Japan

CountryDocument Title SignedEffectiveStatus
Japan TIEA 21 June 2011 1 January 2012 (Japan) 6 April 2012 (Isle of Man) In force

Jersey

CountryDocument Title SignedEffectiveStatus
Jersey Competent Authority Agreement 13 February 2015
Jersey Double Taxation Agreement 24 January 2013 10 July 2013* In force

Lesotho

CountryDocument Title SignedEffectiveStatus
Lesotho TIEA 16 September 2013 3 January 2015 In Force

Luxembourg

CountryDocument Title SignedEffectiveStatus
Luxembourg Double Taxation Agreement 8 April 2013 1 January 2015* In force

Malta

CountryDocument Title SignedEffectiveStatus
Malta Double Taxation Agreement 23 October 2009 1 January 2011 (Malta) 6 April 2011 (Isle of Man) In force

Mexico

CountryDocument Title SignedEffectiveStatus
Mexico TIEA 11 April 2011 4 March 2012 In force

Netherlands

CountryDocument Title SignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
Portugal TIEA 7 March 2011 18 January 2012 In force
Portugal Joint declaration 7 March 2011 Not applicable Not applicable

Qatar

CountryDocument Title SignedEffectiveStatus
Qatar Double Taxation Agreement 6 May 2012 1 January 2013 In force

Romania

CountryDocument Title SignedEffectiveStatus
Romania TIEA 4 November 2015 08 September 2016 In force

Seychelles

CountryDocument Title SignedEffectiveStatus
Seychelles Double Taxation Agreement 28 March 2013 1 January 2014 In force

Singapore

CountryDocument Title SignedEffectiveStatus
Singapore Double Taxation Agreement 21 September 2012 1 January 2014* In force

Slovenia

CountryDocument Title SignedEffectiveStatus
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

CountryDocument TitleSignedEffectiveStatus
Spain TIEA 3 December 2015 Awaiting ratification Not in force

Swaziland

CountryDocument TitleSignedEffectiveStatus
Swaziland TIEA 16 May 2014 Awaiting Ratification Not In force

Sweden

CountryDocument Title SignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
Switzerland TIEA 28 August 2013 14 October 2014 In force

Turkey

CountryDocument Title SignedEffectiveStatus
Turkey TIEA 21 September 2012 Awaiting ratification Not in force

United Kingdom

CountryDocument Title SignedEffectiveStatus
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

CountryDocument Title SignedEffectiveStatus
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

CountryDocument TitleSignedEffectiveStatus
Turks and Caicos Islands TIEA 02 August 2016 29 December 2016 In force
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