Isle of Man

Jurisdiction Editor: Miles Benham MannBenham Advocates Limited 49 Victoria Street, Douglas, Isle of Man, IM1 2LD Fax: 00 44 (0) 1624 617961 e-mail milesbenham@mannbenham.com

Collective Investment Schemes Act 2008 Companies Act, 2006 (as amended, 2009) Companies Legislation Acts 1931 (as amended, 2009), 1961 (as amended, 2000), 1968 (as amended, 2009), 1974 (as amended, 2003), 1982 (as amended, 2009), 1986 (as amended, 2003), 1992 (as amended, 2008) Companies, etc (Amendment) Act, 2003 Companies, etc (Amendment) (Appointed Day) (No.1) Order, 2003 Companies (Amendment) Act, 2009 Companies (Transfer of Domicile) Act 1998 (as amended, 2008) Companies (Memorandum and Articles of Association) Regulations 1988 Companies (Private Placements) (Prospectus Exemptions) Regulations 2000 Electronic Transactions Act, 2000 Electronic Transactions (General) Regulations, 2000 European Communities (Isle of Man) Act 1973 (as amended, 2007) Extracts from EC Treaty Financial Services Act 2008 (as amended, 2009) Financial Supervision (Professional Investor Fund) (Exemption) Order 1995 Income Tax (Corporate Taxpayer) Act 2006 Insurance Act, 2008 Insurance Companies (Amalgamations) Act 2006 International Business Act 1994 (as amended, 2006) International Business (General) Regulations, 1994 Limited Liability Companies Act, 1996 (as amended, 2009) Limited Partnership (Collective Investment Schemes) Regulations 2004 Partnership Act 1909 (as amended, 2008) Perpetuities and Accumulations Act 1968 (as amended, 2001) Protected Cell Companies Act, 2004 Protected Cell Companies (Forms) Regulations, 2004 Protected Cell Companies (Prescribed Class of Business) (Collective Investment Schemes) Regulations, 2004 Protocol 3 to the Act of Accession Purpose Trusts Act, 1996 (as amended, 2005) Recognition of Trusts Act 1988 Regulation (EEC) No.706/73 Single Member Companies Act 1993 Trustee Act 1961 (as amended, 2005) Trustee Act 2001 (as amended, 2008) Trusts Act 1995 Value Added Tax Act 1996 Variation of Trusts Act 1961 (as amended, 1997)

Tax Treaties

Australia Denmark Estonia Faroe Islands Finland Greenland Iceland Ireland Malta Malta - Protocol Norway Sweden United Kingdom

Tax Treaties - pending

Belgium Belgium - Protocol Netherlands New Zealand

The Isle of Man is in active negotiations with the following countries, aimed at concluding taxation agreements with them

Canada – to follow Italy – to follow Netherlands – to follow Spain – to follow

Tax Information Exchange Agreements

Australia Denmark Faroe Islands Finland Greenland Iceland Ireland Ireland – Protocol Netherlands Norway Sweden United Kingdom United States

Tax Information Exchange Agreements - pending

France France - Protocol Germany Germany - Protocol New Zealand

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