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Isle of Man


  • 24-January-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Isle of Man (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Isle of Man, which is accompanied by a document addressing the implementation of best practices.

  • 24-February-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Isle of Man (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Isle of Man.  

  • 24-February-2020

    English

    BEPS Action 14: OECD releases stage 1 peer review reports on dispute resolution for Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia

    The work on BEPS Action 14 continues with today's publication of the eighth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 19-February-2019

    English

    OECD invites taxpayer input on eighth batch of dispute resolution peer reviews

    The OECD is now gathering input for the BEPS Action 14 Stage 1 peer reviews of Brunei, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino and Serbia, and invites taxpayers to submit input on specific MAP-related issues by 19 March 2019.

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  • 17-November-2017

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Isle of Man 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2017 Peer Review Report on the Exchange of Information on Request of The Isle of Man.

  • 21-October-2016

    English

    Next step towards transparency in international tax matters: Five new jurisdictions sign tax co-operation agreement to enable automatic sharing of country-by-country information

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Brazil, Guernsey, Jersey, the Isle of Man and Latvia signed today the Multilateral Competent Authority Agreement (MCAA) for the automatic exchange of Country-by-Country reports, bringing the total number of signatories to 49.

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  • 7-August-2015

    English

    Tax Information Exchange Agreements (TIEAs)

    Bilateral Agreements that have been signed to establish exchange of information for tax purposes.

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  • 19-May-2009

    English, , 115kb

    Agreement between Isle of Man and New Zealand for the exchange of information relating to tax matters

    Agreement between Isle of Man and New Zealand for the exchange of information relating to tax matters

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  • 27-March-2009

    English, , 3,964kb

    The Isle of Man signs tax information exchange agreement with France

    The Isle of Man and France have now signed a bilateral agreement for exchange of information for tax purposes bringing to 14 the number of such agreements entered into by the Isle of Man.

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  • 12-March-2009

    English

    Moves by financial centres boost OECD fight against tax evasion

    Moves by a number of financial centres over recent weeks in favour of transparency and exchange of information on tax matters have given a welcome boost to efforts counter international tax evasion, OECD Secretary-General Angel Gurría said.

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