Isle of Man

The Isle of Man has ten tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with the United Kingdom complies with the minimum standard.

The Isle of Man signed the MLI in 2017, and deposited its instrument of ratification on 27 October 2017, listing eight tax agreements. The MLI has entered into force for the Isle of Man on 1 July 2018.

The Isle of Man is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect. Some agreements listed under the MLI are expected to become compliant with the minimum standard by the end of 2019.

The Isle of Man indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used for its arrangements with other Crown Dependencies.

No jurisdiction has raised any concerns about their agreements with the Isle of Man.


← 1. For its agreements listed under the MLI, the Isle of Man is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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