Other Agreements

The Convention on Mutual Administrative Assistance in Tax Matters (‘MAC’)

The Convention on Mutual Administrative Assistance in Tax Matters (commonly referred to as the ‘Convention’ or ‘MAC) is a free standing multilateral agreement designed to facilitate international tax co-operation.  It provides for all possible forms of administrative co-operation including, but not limited to, all forms of exchange of information (on request, automatic and spontaneous) between the parties with a view to combating tax avoidance and evasion. 

The Convention entered into force in the Isle of Man on 1 March 2014 after the Isle of Man became a Party to the Convention by way of UK territorial extension.

Further information, including the text of the Convention, and a comprehensive list of the participating jurisdictions is available on the OECDs website.

The table below shows the operational status and text of agreements the Isle of Man has signed, including political declarations and mutual agreement procedures. All documents, including foreign language versions of agreements, where relevant, are also available on request by contacting the Income Tax Division.

CountryDocument TitleSignedEffectiveStatus
Australia Joint declaration 29 January 2009 Not applicable Not applicable
Bermuda TIEA 29 May 2019 Awaiting ratification Not in force
Czech Republic Joint declaration 18 July 2011 Not applicable Not applicable
Denmark

MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Political declaration 30 October 2007 Not applicable Not applicable
Faroe Islands

MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Political declaration 30 October 2007 Not applicable Not applicable
Finland

MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Amendment - MAP for the adjustment of profits 25 September 2020 Awaiting ratification Not In force
Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Amendment - Shipping and aircraft agreement 25 September 2020 Awaiting ratification Not In force
Political declaration 30 October 2007 Not applicable Not applicable
France Shipping and aircraft agreement 26 March 2009 1 January 2013 (France) 6 April 2013 (Isle of Man) In force
Germany Shipping agreement 2 March 2009 1 January 2010 (Germany) 6 April 2010 (Isle of Man) In force
Political declaration 2 March 2009 Not applicable Not applicable
Gibraltar TIEA 28 June 2019 Awaiting ratification Not in force
Greenland

MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Political declaration 30 October 2007 Not applicable Not applicable
Iceland

MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Political declaration 30 October 2007 Not applicable Not applicable
Ireland Joint declaration 24 April 2008 Not applicable Not applicable
Netherlands


MAP for the adjustment of profits 12 October 2005 21 July 2006 In force
Shipping and aircraft agreement 12 October 2005 21 July 2006 In force
Mutual understanding on the application of the participation exemption 12 October 2005 12 October 2005 Lapsed 31 December 2006 - now encompassed within Dutch legislation
Political declaration 12 October 2005 Not applicable Not applicable
New Zealand Joint declaration 27 July 2009 Not applicable Not applicable
Norway

MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Political declaration 30 October 2007 Not applicable Not applicable
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 Joint declaration 9 July 2010 Not applicable Not applicable
Sweden

MAP for the adjustment of profits 30 October 2007 1 January 2009 In force
Shipping and aircraft agreement 30 October 2007 1 January 2009 In force
Political declaration 30 October 2007 Not applicable Not applicable
United Kingdom Disclosure Facility 19 February 2013 6 April 2013 Terminated
United States Shipping agreement 1 August 1989 1 January 1987 In force