The OECD announces that on 29/01/09 Australia and the Isle of Man have signed a Tax Information Exchange Agreement (TIEA).
Australia and IoM will continue to examine what further measures could be adopted to enhance their economic and trading relationship, and ways in which bilateral cooperation can be made as effective as possible. It is great to see the list of TIEAs growing.
The agreement can be downloaded here
Of particular interest to our readers is to see Spain moving slowly into negotiating TIEAs according to the OECD list, where they refer to a new treaty signed in June 08 between Spain and Netherlands Antilles. (Disclaimer: I have not been able to find that agreement signed with Spain. The last one according to my records was signed in 2005 with The Netherlands . Any help to find this TIEA will be greatly appreciated)
The model agreement was developed by the OECD Global Forum Working Group on Effective Exchange of Information (“the Working Group”). The Working Group consisted of representatives from OECD Member countries as well as delegates from Aruba, Bermuda, Bahrain, Cayman Islands, Cyprus, Isle of Man, Malta, Mauritius, the Netherlands Antilles, the Seychelles and San Marino.
Recent bilateral agreements (by date of signature)
- Australia – Isle of Man (29 January 2009)
- The United Kingdom – Guernsey (20 January 2009)
- The United States – Liechtenstein (8 December 2008)
- The United Kingdom – British Virgin Islands (29 October 2008)
- Denmark – Guernsey (28 October 2008)
- Denmark – Jersey (28 October 2008)
- Faroes – Guernsey (28 October 2008)
- Faroes – Jersey (28 October 2008)
- Finland – Guernsey (28 October 2008)
- Finland – Jersey (28 October 2008)
- Greenland – Guernsey (28 October 2008)
- Greenland – Jersey (28 October 2008)
- Iceland – Guernsey (28 October 2008)
- Iceland – Jersey (28 October 2008)
- Norway – Guernsey (28 October 2008)
- Norway – Jersey (28 October 2008)
- Sweden – Guernsey (28 October 2008)
- Sweden – Jersey (28 October 2008)
- Australia – British Virgin Islands (27 October 2008)
- Isle of Man – United Kindom (29 September 2008)
- Jersey – Germany (4 July 2008)
- Netherlands Antilles – Spain (10 June 2008) [A copy of the agreement will be provided in due course]
- Guernsey – Netherlands (25 April 2008)
- Isle of Man – Ireland (24 April 2008)
- Bermuda – United Kingdom (4 December 2007)
- Denmark – Isle of Man (30 October 2007)
- Faroes – Isle of Man (30 October 2007)
- Finland – Isle of Man (30 October 2007)
- Greenland – Isle of Man (30 October 2007)
- Iceland – Isle of Man (30 October 2007)
- Isle of Man – Norway (30 October 2007)
- Isle of Man – Sweden (30 October 2007)
- Jersey – Netherlands (20 June 2007)
- Netherlands Antilles – New Zealand (01 March 2007)
- Australia – Netherlands Antilles (01 March 2007)
- Antigua & Barbuda – Australia (30 January 2007)
- Australia – Bermuda (15 November 2005)
- Isle of Man – Kingdom of The Netherlands (12 October 2005)
- Aruba – United States (21 November 2003)
- Jersey – United States (04 November 2002)
- Isle of Man – United States (02 October 2002)
- Guernsey – United States (19 September 2002)
- Netherlands Antilles – United States (17 April 2002)
- British Virgin Islands – United States (03 April 2002)
- Bahamas – United States (25 January 2002)
- Cayman Islands – United States (27 November 2001)
- Antigua And Barbuda – United States (06 December 2000)
Tags: Double Tax Treaty, OECD