The Isle of Man, in conjunction with Jersey and Guernsey, has today published Guidance Notes relating to the Intergovernmental Agreements to Improve International Tax Compliance signed in 2013 with the UK and the United States of America.
The Guidance Notes are a working draft and have been issued for comment. Feedback received by 14 March 2014 will be considered for incorporation into a further version to be issued on 31 March 2014.
The Guidance Notes can be viewed here - http://www.gov.im/media/1006233/draft_guidance_notes_310114.pdf.
All comments and feedback should be sent to Claire Mulhern, International Co-operation Officer, Income Tax Division, Government Office, Buck's Road, Douglas, Isle of Man, IM1 3TX or email claire.mulhern@gov.im.