DT9950+ - Double Taxation Relief Manual: Guidance by Country: Isle of Man: Contents


DT9950 Isle of Man: Agreement
DT9951 Isle of Man: Credit
DT9952 Isle of Man: Statutory income basis
DT9953 Isle of Man: Resident
DT9954 Isle of Man: Source of income
DT9955 Isle of Man: Dividends
DT9956 Isle of Man: Relief from Manx tax
DT9957 Isle of Man: Offshore activities
DT9958 Isle of Man: Exchange of information
DT9959 Isle of Man: Pensions
DT9990 Isle of Man: Underlying Tax
DT10000 Isle of Man: double taxation agreement, Article 1: Taxes covered
DT10001 Isle of Man: double taxation agreement, Article 2: General definitions
DT10002 Isle of Man: double taxation agreement, Article 3: Industrial or commercial profits
DT10003 Isle of Man: double taxation agreement, Article 4: Associated enterprises
DT10004 Isle of Man: double taxation agreement, Article 5: Shipping and air transport
DT10004A Isle of Man: double taxation agreement, Article 5A: Pensions
DT10005 Isle of Man: double taxation agreement, Article 6: Governmental functions
DT10006 Isle of Man: double taxation agreement, Article 7 Income from personal (including professional) services
DT10007 Isle of Man: double taxation agreement, Article 8: Students and business apprentices
DT10008 Isle of Man: double taxation agreement, Article 9: Elimination of double taxation
DT10009 Isle of Man: double taxation agreement, Article 9A: Offshore activities
DT10009A Isle of Man: double taxation agreement, Article 9B: [Disentlement to relief]
DT10009B Isle of Man: double taxation agreement, Article 9C: Mutual Agreement Procedure
DT10010 Isle of Man: double taxation agreement, Article 10: Exchange of information
DT10011 Isle of Man: double taxation agreement, Article 11: Entry into force
DT10012 Isle of Man: double taxation agreement, Article 12: Termination