The Isle of Man, in conjunction with Jersey and Guernsey, has today published revised Guidance Notes relating to the Intergovernmental Agreements to Improve International Tax Compliance signed in 2013 with the UK and the United States of America.
The Guidance Notes incorporate a number of comments made during the consultation period however some of the comments in the submissions are still under consideration and these will be responded to in due course and, where appropriate, reflected in the next revision.
For ease of review, two versions of the document are available; a clean version and a version with tracked changes.
