Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Isle of Man

Recent developments relating to MAP in Isle of Man prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Isle of Man did not provide the relevant information.

Other developments relating to MAP

• MAP profile updated in 2023.

Latest Action 14 Peer Review report

24 January 2022 - https://doi.org/10.1787/fd56cc8d-en

Tax treaty network of Isle of Man

• 24 treaties, applicable to 24 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Isle of Man's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
11	No information	No information

Source: OECD

Isle of Man's MAP programme

Organisation of competent authority function

• one person

• contact persons for MAP requests:

  • Mrs Audrey Christian Deputy Assessor, Delegated Competent Authority Isle of Man Treasury - Income Tax Division Government Offices Bucks Road, Douglas Isle of Man IM1 3TX Email: [e-mail] Tel: [phone] Fax: [phone].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual Agreement Procedure in the Isle of Man’s Double Taxation Agreements Guidance Note – GN 57, 1 December 2021	https://www.gov.im/media/1364504/gn-57-map-guide-december-2020-update.pdf (Section “What to include in a MAP request” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	10 February 2023	https://www.oecd.org/tax/dispute/isle-of-man-dispute-resolution-profile.pdf

Overview of Isle of Man's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-isle-of-man.pdf for details with respect to Isle of Man's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Isle of Man's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Isle of Man’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	0	0	0
Other cases	0	2	1	1
Total	0	2	1	1

Source: OECD

Table 4. Isle of Man’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	1	0.26	1	0.26
All cases	0	N/A	1	0.26	1	0.26

Source: OECD