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Intergovernmental Agreements to Improve International Tax Compliance - Revised Guidance Notes Issued July 2014

Monday, 28 July 2014

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 (US). 

The Guidance Notes incorporate changes announced by the US IRS, changes agreed with HMRC and further comments made during the consultation process. This set of Guidance Notes also includes a jurisdiction specific pension annex.

For ease of review, two versions of the document are available; a clean version and a version with tracked changes.

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