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Tax information exchange agreement
The Isle of Man has taken a further step in its programme of developing closer economic and taxation co-operation with other countries by concluding agreements with the government of Germany.
The two agreements are:
- a tax information exchange agreement based on the Organisation for Economic Co-operation and Development (OECD) model; and
- an agreement for the avoidance of double taxation with respect to enterprises operating ships in international traffic.
The Isle of Man now has tax co-operation agreements in place with 13 countries, 11 of which are members of the OECD.
The texts of each agreement can be viewed on the international agreements page of the Isle of Man Treasury Income Tax Division’s website.
