The Crown Dependencies have announced plans to sign an agreement aimed at preventing tax evasion by US citizens.
The governments of the Isle of Man, Guernsey and Jersey are jointly negotiating a tax compliance agreement with the United States of America.
Last month the UK signed up to the Foreign Account Tax Compliance Act.
It forces US taxpayers to declare financial assets held overseas and overseas financial institutions to report on assets owned by US taxpayers.
Any agreement signed with the United States would need to be ratified separately by each of the islands' parliaments.

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