The Isle of Man’s Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income with Guernsey will enter into force on 5 July 2013.
The agreement was signed on 24 January 2013 in London between Eddie Teare MHK, the Isle of Man’s Treasury Minister, and Deputy Jonathan Le Tocq, Guernsey’s Deputy Chief Minister.
The Isle of Man ratified the agreement at the March 2013 sitting of Tynwald, and the Chief Minister, Allan Bell MHK, informed Guernsey that ratification had taken place.
The Chief Minister of Guernsey, Deputy Peter Harwood, has now confirmed that Guernsey has completed its own ratification procedures.
The text of the agreement can be viewed on the International Agreements page of the Isle of Man Treasury Income Tax Division’s website at: http://www.gov.im/treasury/incometax/sections/practitioners/internationalagreements.xml?menuid=15075
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