Double Taxation Agreements

The table below shows the operational status and text of all Double Taxation Agreements (DTA's) the Isle of Man has signed. Where an 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).