All Agreements
This page allows quick access to the operational status and text of all international agreements the Isle of Man has signed. All documents, including foreign language versions of agreements, where relevant, are also available on request by contacting the Income Tax Division.
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 | Competent Authority Agreement (CbC) | 4 April 2018 | 1 January 2016 | In Force |
| Cayman Islands | Competent Authority Agreement (CRS) | 25 September 2015 | 1 January 2016 | In Force |
| Cayman Islands | TIEA | 22 September 2015 | 13 August 2016 | In Force |
| Cayman Islands | Amendment to the 2015 TIEA | 14 March 2016 | 26 August 2016 | 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 | 7 October 2017 | 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 Kingdom | Bilateral Competent Authority Agreement - CbCR | 18 December 2017 | 1 January 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 |
