Additional information on taxation in that country may appear in general works that are not on this list. If you need help identifying available material, please contact the request team. To the extent that the individual can benefit from relief within the meaning of the labour income section of an applicable double taxation agreement, there should be no isa de Man`s tax debt. The exemption from the contract does not apply when a unit of man is considered an economic employer of the individual. Look at tax rates, the latest tax news and information on double taxation agreements with our specialized online resources, guides and useful links. The Isle of Man has also committed to implementing the Common Reporting Standard (SIR), the new global standard for tax reporting agreements. We contain a collection of global double taxation conventions in English (and other languages, if available) to assist members in their applications. If you`re having trouble finding a contract, call the application team on (0)20 7920 8620 or email us at firstname.lastname@example.org. In addition, the Isle of Man has signed a double taxation agreement with Belgium, although it has not yet entered into force. We can provide current and historical tax rates, comparison tables and country surveys through our specialized tax databases. We have current key summaries and detailed analysis of the tax system in countries around the world on corporate taxation, individual taxation, business and investment. The Isle of Man has also signed a number of tax agreements on shipping and aviation revenues.
From February 2020, maritime and air agreements will be concluded with Denmark, the Faroe Islands, Finland, France, Greenland, Iceland, the Netherlands, Norway, Poland and Sweden. Transit agreements with Germany and the United States of America are in effect. International Conventions List of international agreements by country, including double taxation agreements, of the Isle of Man Ministry of Finance. In addition to the isle of Man`s national legislation, which is exempt from international double taxation, the Isle of Man has entered into double taxation with some other countries/certain other legal systems to prevent double taxation and allow cooperation between the Isle of Man and foreign tax authorities to enforce their respective tax laws. Use the links in the opposite menu for more detailed information on Isle of Man agreements and reporting obligations using the Foreign Accounts Tax Compliance Act (FATCA), the Common Reporting Standard (CRS) and base Erosion and Profit Shifting (BEPS). Until recently, only one double taxation agreement was in force on the Isle of Man, which was in force with the United Kingdom and came into force in 1955. At the time of the letter (February 2020), 20 tax treaties between the Isle of Man and other territories are now in force. The countries are listed in the table below, as well as the year in force with the last treaty in force.