The International Tax Planning Association
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, 2009)
  • 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
  • Incorporated Cell Companies Act 2010
  • 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, 2008)
  • Recognition of Trusts Act 1988
  • Regulation (EEC) No.706/73
  • Single Member Companies Act 1993
  • Trustee Act 1961 (as amended, 2008)
  • Trustee Act 2001 (as amended, 2008)
  • Trusts Act 1995
  • Value Added Tax Act 1996 (as amended, 2009)
  • Variation of Trusts Act 1961 (as amended, 1997)
Tax Treaties
  • Australia
  • Bahrain
  • Denmark
  • Estonia
  • Faroe Islands
  • Finland
  • Greenland
  • Iceland
  • Ireland
  • Malta
  • Malta - Protocol
  • New Zealand
  • Norway
  • Sweden
  • United Kingdom
Tax Treaties - pending
  • Bahrain
  • Belgium
  • Belgium - Protocol
  • Netherlands
  • Poland
  • Slovenia

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

  • Canada
  • Italy
  • Netherlands
  • Spain
Tax Information Exchange Agreements
  • Australia
  • China, People's Republic of
  • Denmark
  • Faroe Islands
  • Finland
  • France
  • France - Protocol
  • Germany
  • Germany - Protocol
  • Greenland
  • Iceland
  • India
  • Ireland
  • Ireland – Protocol
  • Japan
  • Netherlands
  • New Zealand
  • Norway
  • Sweden
  • United Kingdom
  • United States
Tax Information Exchange Agreements - pending
  • Canada
  • Czech Republic
  • Czech Republic - Protocol
  • Indonesia
  • Mexico
  • Poland
  • Poland - Protocol
  • Portugal
  • Slovenia
  • Slovenia - Protocol
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