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.
Double Taxation Agreements
Where a Double Taxation Agreement has been modified by the Multilateral Convention to Implement Tax Treaty Related measures to Prevent Base Erosion and Profit Shifting (the “MLI”) (see Action 15: Multilateral Instrument ) this will be shown in the table and a link provided to the synthesised text of the relevant agreement where one is available. All documents, including foreign language versions of agreements, where relevant, are also available on request by contacting the Income Tax Division.
Many of the agreements below include Mutual Agreement Procedure articles which provide a mechanism for ensuring the proper application and interpretation of the agreements so that taxpayers entitled to their benefits are not subject to taxation by either of the Contracting Parties which is not in accordance with the terms of the agreement. Further information is available at Action 14: Dispute Resolution – Mutual Agreement Procedure (MAP).
Anguilla
Country | Document Title | Signed | Effective | Status |
---|---|---|---|---|
Anguilla | TIEA | 11 December 2019 | 25 October 2020 | In force |
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 |
Bermuda
Country | Document Title | Signed | Effective | Status |
---|---|---|---|---|
Bermuda | TIEA | 29-May-19 | 15 February 2020 | In force |
Bermuda | Competent Authority Agreement (CRS) | 28-Aug-20 | 01 January 2019 | In Force |
Bermuda | Competent Authority Agreement (CbC) | 28-Aug-20 | 01 January 2019 | 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 |
Eswatini
Country | Document Title | Signed | Effective | Status |
---|---|---|---|---|
Eswatini (Formally Swaziland) | TIEA | 16 May 2014 | Awaiting Ratification | Not 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 | Amendment - Agreement for the avoidance of double taxation on individuals | 25 September 2020 | Awaiting ratification | Not In force |
Finland | MAP for the adjustment of profits | 30 October 2007 | 1 January 2009 | In force |
Finland | Amendment - MAP for the adjustment of profits | 25 September 2020 | Awaiting ratification | Not In force |
Finland | Shipping and aircraft agreement | 30 October 2007 | 1 January 2009 | In force |
Finland | Amendment - Shipping and aircraft agreement | 25 September 2020 | Awaiting ratification | Not 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 |
Gibraltar
Country | Document Title | Signed | Effective | Status |
---|---|---|---|---|
Gibraltar | TIEA | 28 June 2019 | 5 February 2020 | In force |
Gibraltar | Bilateral Competent Authority Agreement - CRS | 26 June 2019 | 1 January 2019 | In Force |
Gibraltar | Bilateral Competent Authority Agreement - CbCR | 25 November 2020 | 1 January 2019 | In Force |
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 |
Guernsey | Protocol amending the 2013 Double Taxation Agreement | 12 November 2019 | 10 September 2020 | 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 |
Luxembourg | Double Taxation Agreement modified by the MLI Synthesised Text | N/A | Generally 1 January 2020 (see Text) | 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 |
Malta | Double Taxation Agreement modified by the MLI Synthesised Text | N/A | Generally 1 January 2020 (see Text) | 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 |
Singapore | Double Taxation Agreement modified by the MLI Synthesised Text | N/A | N/A | Generally 1 January 2020 (see Text) 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 |
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 |
Turks and Caicos Islands
Country | Document Title | Signed | Effective | Status |
---|---|---|---|---|
Turks and Caicos Islands | TIEA | 02 August 2016 | 29 December 2016 | In force |
United Kingdom
Country | Document Title | Signed | Effective | Status |
---|---|---|---|---|
United Kingdom | Double taxation agreement | 2 July 2018 | 19 December 2018 | In Force |
United Kingdom | Double taxation agreement | 29 July 1955 | 6 April 1955 | Terminated |
United Kingdom | Amendment to the 1955 double taxation agreement | Terminated | ||
United Kingdom | Amendment to the 1955 double taxation agreement | Terminated | ||
United Kingdom | Amendment to the 1955 double taxation agreement | Terminated | ||
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 | Terminated |
United Kingdom | Disclosure Facility | 19 February 2013 | 6 April 2013 | Terminated |
United Kingdom | Amendment to the 1955 double taxation agreement | 10 October 2013 | 1 July 2014 | Terminated |
United Kingdom | Intergovernmental Agreement (IGA) | 10 October 2013 | 1 July 2014 | Terminated |
United Kingdom | Amendment to the 1955 double taxation agreement | 29 February 2016 (United Kingdom) and 08 March 2016 (Isle of Man) | 16 March 2016 | Terminated |
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 |