A new comprehensive Double Taxation Agreement and Protocol between Jersey, Guernsey, Isle of Man and the UK was signed in London on 2 July 2018. It will enter into force once each territory has completed their parliamentary procedures and exchanged written notes.
The new agreements have been developed to further enhance the economic relationships between the UK and Jersey, Guernsey and the Isle of Man and to improve their cooperation in tax matters.
The changes intend to conclude an agreement for the elimination of double taxation with respect to taxes on income and on capital gains without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance.
Tax treaties and related documents for:
Jersey Guernsey Isle of Man