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
Document Title | Signed | Effective | Status |
---|---|---|---|
Anguilla TIEA | 11 December 2019 | 25 October 2020 | In force |
Argentina
Document Title | Signed | Effective | Status |
---|---|---|---|
Argentina TIEA | 14 December 2012 | 4 May 2013 | In force |
Australia
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
Document Title | Signed | Effective | Status |
---|---|---|---|
Bahrain Double Taxation Agreement | 3 February 2011 | 1 January 2013 (Bahrain) 6 April 2013 (Isle of Man) | In force |
Bahrain Double Taxation Agreement modified by the MLI Synthesised Text | N/A | Generally from 1 December 2022 (see Text) | In force |
Belgium
Document Title | Signed | Effective | Status |
---|---|---|---|
Belgium Double Taxation Agreement | 16 July 2009 | Awaiting ratification | Not in force |
Bermuda
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
Document Title | Signed | Effective | Status |
---|---|---|---|
Botswana TIEA | 14 June 2013 | 5 March 2016 | In force |
British Virgin Islands
Document Title | Signed | Effective | Status |
---|---|---|---|
British Virgin Islands TIEA | 30 March 2016 | 09 October 2016 | In force |
Canada
Document Title | Signed | Effective | Status |
---|---|---|---|
Canada TIEA | 17 January 2011 | 19 December 2011 | In force |
Cayman Islands
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
Document Title | Signed | Effective | Status |
---|---|---|---|
China TIEA | 26 October 2010 | 1 January 2012 (China) 6 April 2012 (Isle of Man) | In force |
Czech Republic
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
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
Document Title | Signed | Effective | Status |
---|---|---|---|
Estonia Double Taxation Agreement | 8 May 2009 | 1 January 2010 (Estonia) 6 April 2010 (Isle of Man) | In force |
Estonia Double Taxation Agreement modified by the MLI synthesised text | N/A | Generally from 1 January 2023 (see text) | In force |
Eswatini
Document Title | Signed | Effective | Status |
---|---|---|---|
Eswatini (formerly Swaziland) TIEA | 16 May 2014 | Awaiting Ratification | Not In force |
Faroe Islands
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
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 | 10 June 2023 | 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 | 10 June 2023 | In force |
Finland Shipping and aircraft agreement | 30 October 2007 | 1 January 2009 | In force |
Finland Amendment - Shipping and aircraft agreement | 25 September 2020 | 10 June 2023 | In force |
Finland Political declaration | 30 October 2007 | Not applicable | Not applicable |
France
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 | Germany TIEA | 2 March 2009 | 5 November 2010 | In force |
Germany | Germany Shipping agreement | 2 March 2009 | 1 January 2010 (Germany) 6 April 2010 (Isle of Man) | In force |
Germany | Germany Political declaration | 2 March 2009 | Not applicable | Not applicable |
Gibraltar
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
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
Document Title | Signed | Effective | Status |
---|---|---|---|
Guernsey Competent Authority Agreement | 13 February 2015 | N/A | N/A |
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
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
Document Title | Signed | Effective | Status |
---|---|---|---|
India TIEA | 4 February 2011 | 17 March 2011 | In force |
Indonesia
Document Title | Signed | Effective | Status |
---|---|---|---|
Indonesia TIEA | 22 June 2011 | 22 September 2014 | In force |
Ireland
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 |
Ireland Protocol amending the 2008 Double Taxation Agreement | 18 November 2021 | 1 January 2023 | In Force |
Italy
Document Title | Signed | Effective | Status |
---|---|---|---|
Italy TIEA | 16 September 2013 | 10 June 2015 | In force |
Japan
Document Title | Signed | Effective | Status |
---|---|---|---|
Japan TIEA | 21 June 2011 | 1 January 2012 (Japan) 6 April 2012 (Isle of Man) | In force |
Jersey
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
Document Title | Signed | Effective | Status |
---|---|---|---|
Lesotho TIEA | 16 September 2013 | 3 January 2015 | In Force |
Luxembourg
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
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
Document Title | Signed | Effective | Status |
---|---|---|---|
Mexico TIEA | 11 April 2011 | 4 March 2012 | In force |
Netherlands
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
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
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
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
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
Document Title | Signed | Effective | Status |
---|---|---|---|
Qatar Double Taxation Agreement | 6 May 2012 | 1 January 2013 | In force |
Qatar Double Taxation Agreement modified by the MLI Synthesised Text | N/A | Generally from 1 October 2020 (see Text) | In force |
Romania
Document Title | Signed | Effective | Status |
---|---|---|---|
Romania TIEA | 4 November 2015 | 8 September 2016 | In force |
Seychelles
Document Title | Signed | Effective | Status |
---|---|---|---|
Seychelles Double Taxation Agreement | 28 March 2013 | 1 January 2014 | In force |
Singapore
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
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
Document Title | Signed | Effective | Status |
---|---|---|---|
Spain TIEA | 3 December 2015 | Awaiting ratification | Not in force |
Sweden
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
Document Title | Signed | Effective | Status |
---|---|---|---|
Switzerland TIEA | 28 August 2013 | 14 October 2014 | In force |
Turkey
Document Title | Signed | Effective | Status |
---|---|---|---|
Turkey TIEA | 21 September 2012 | 7 October 2017 | In force |
Turks and Caicos Islands
Document Title | Signed | Effective | Status |
---|---|---|---|
Turks and Caicos Islands TIEA | 2 August 2016 | 29 December 2016 | In force |
United Kingdom
Document Title | Signed | Effective | Status |
---|---|---|---|
United Kingdom Double taxation agreement | 2 July 2018 | 19 December 2018 | In Force |
United Kingdom Assistance in Collection - Article 27 of the 2 July 2018 DTA | N/A | 1 January 2022 | In Force |
United Kingdom Double taxation agreement | 29 July 1955 | 6 April 1955 | Terminated |
United Kingdom Amendment to the 1955 double taxation agreement | N/A | N/A | Terminated |
United Kingdom Amendment to the 1955 double taxation agreement | N/A | N/A | Terminated |
United Kingdom Amendment to the 1955 double taxation agreement | N/A | N/A | 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
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 |