Isle of Man

Isle of Man has exchange of information relationships with 47 jurisdictions through 11 DTCs and 37 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Canada TIEA  17 Jan 2011  2011-01-17 19 Dec 2011  2011-12-19 Yes Yes
Faroe Islands TIEA  30 Oct 2007  2007-10-30 3 Aug 2008  2008-08-03 Unreviewed Yes
Lesotho TIEA  16 Sep 2013  2013-09-16 3 Jan 2015  2015-01-03 Yes Yes
Mexico TIEA  11 Apr 2011  2011-04-11 4 Mar 2012  2012-03-04 Yes Yes
New Zealand TIEA  27 Jul 2009  2009-07-27 27 Jul 2010  2010-07-27 Yes Yes
Australia TIEA  29 Jan 2009  2009-01-29 5 Jan 2010  2010-01-05 Yes Yes
Indonesia TIEA  22 Jun 2011  2011-06-22 22 Sep 2014  2014-09-22 Yes Yes
Romania TIEA  4 Nov 2015  2015-11-04 8 Sep 2016  2016-09-08 Yes Yes
Ireland TIEA  24 Apr 2008  2008-04-24 24 Oct 2008  2008-10-24 Yes Yes
Botswana TIEA  14 Jun 2013  2013-06-14 5 Mar 2016  2016-03-05 Yes Yes
Virgin Islands, British TIEA  30 Mar 2016  2016-03-30 9 Oct 2016  2016-10-09 Unreviewed Yes
Finland TIEA  30 Oct 2007  2007-10-30 14 Jun 2008  2008-06-14 Yes Yes
France TIEA  26 Mar 2009  2009-03-26 4 Oct 2010  2010-10-04 Yes Yes
Jersey DTC  24 Jan 2013  2013-01-24 10 Jul 2013  2013-07-10 Yes Yes
Germany TIEA  2 Mar 2009  2009-03-02 5 Nov 2010  2010-11-05 Yes Yes
Norway TIEA  30 Oct 2007  2007-10-30 6 Sep 2008  2008-09-06 Yes Yes
United Kingdom DTC  29 Jul 1955  1955-07-29 29 Jul 1955  1955-07-29 Yes Yes
Singapore DTC  21 Sep 2012  2012-09-21 2 May 2013  2013-05-02 Yes Yes
United States TIEA  3 Oct 2002  2002-10-03 1 Jan 2006  2006-01-01 Yes Yes
Luxembourg DTC  8 Apr 2013  2013-04-08 5 Aug 2014  2014-08-05 Yes Yes
Iceland TIEA  30 Oct 2007  2007-10-30 28 Dec 2008  2008-12-28 Yes Yes
Spain TIEA  3 Dec 2015  2015-12-03 not yet in force  1900-01-01 Unreviewed Yes
Poland TIEA  7 Mar 2011  2011-03-07 27 Nov 2011  2011-11-27 Yes Yes
Sweden TIEA  30 Oct 2007  2007-10-30 27 Dec 2008  2008-12-27 Yes Yes
Switzerland TIEA  28 Aug 2013  2013-08-28 14 Oct 2014  2014-10-14 Yes Yes
Portugal TIEA  9 Jul 2010  2010-07-09 18 Jan 2012  2012-01-18 Yes Yes
Denmark TIEA  30 Oct 2007  2007-10-30 26 Sep 2008  2008-09-26 Yes Yes
Belgium DTC  16 Jul 2009  2009-07-16 not yet in force  1900-01-01 Yes Yes
Swaziland TIEA  13 May 2014  2014-05-13 not yet in force  1900-01-01 Unreviewed Yes
Guernsey DTC  24 Jan 2013  2013-01-24 5 Jul 2013  2013-07-05 Yes Yes
United Kingdom TIEA  29 Sep 2008  2008-09-29 4 Feb 2009  2009-02-04 Yes Yes
Turkey TIEA  21 Sep 2012  2012-09-21 not yet in force  1900-01-01 Yes Yes
Czech Republic TIEA  18 Jul 2011  2011-07-18 18 May 2012  2012-05-18 Yes Yes
Seychelles DTC  28 Mar 2013  2013-03-28 16 Dec 2013  2013-12-16 Yes Yes
India TIEA  4 Feb 2011  2011-02-04 17 Mar 2011  2011-03-17 Yes Yes
Greenland TIEA  30 Oct 2007  2007-10-30 11 May 2008  2008-05-11 Unreviewed Yes
Estonia DTC  6 Aug 2009  2009-08-06 21 Dec 2009  2009-12-21 Yes Yes
Cayman Islands TIEA  22 Sep 2015  2015-09-22 13 Aug 2016  2016-08-13 Unreviewed Yes
Slovenia TIEA  27 Jun 2011  2011-06-27 31 Aug 2012  2012-08-31 Yes Yes
China TIEA  26 Oct 2010  2010-10-26 14 Aug 2011  2011-08-14 Yes Yes
Argentina TIEA  14 Dec 2012  2012-12-14 4 May 2013  2013-05-04 Yes Yes
Qatar DTC  6 May 2012  2012-05-06 15 Nov 2012  2012-11-15 Yes Yes
Malta DTC  23 Oct 2009  2009-10-23 26 Feb 2010  2010-02-26 Yes Yes
Japan TIEA  21 Jun 2011  2011-06-21 1 Sep 2011  2011-09-01 Yes Yes
Italy TIEA  17 Sep 2013  2013-09-17 10 Jun 2015  2015-06-10 Unreviewed Yes
Netherlands TIEA  12 Oct 2005  2005-10-12 24 Jul 2006  2006-07-24 Yes Yes
Bahrain DTC  3 Feb 2011  2011-02-03 8 Mar 2012  2012-03-08 Yes Yes
Turks and Caicos Islands TIEA  2 Aug 2016  2016-08-02 29 Dec 2016  2016-12-29 Unreviewed Yes