TREATIES AND OTHER INTERNATIONAL ACTS SERIES 15-826

________________________________________________________________________

TAXATION

Information Exchange

Protocol Between the 

UNITED STATES OF AMERICA

and the ISLE OF MAN

Amending the 

Agreement of October 3, 2002

Signed at London December 13, 2013
 

NOTE BY THE DEPARTMENT OF STATE

 Pursuant to Public Law 89—497, approved July 8, 1966

(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued

under the authority of the Secretary of State shall be competent

evidence . . . of the treaties, international agreements other than

treaties, and proclamations by the President of such treaties and

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime

jurisdiction, and in all the tribunals and public offices of the

United States, and of the several States, without any further proof

or authentication thereof.”
 

 ISLE OF MAN

 Taxation: Information Exchange

 Protocol amending agreement of October 3, 2002.

 Signed at London December 13, 2013;

 Entered into force August 26, 2015.

 
PROTOCOL 

Amending the Agreement between 

the Government of the United States of America and 

the Government of the Isle ofMan 

for the Exchange of Information Relating to Taxes, 

signed at Washington, on October 3, 2002. 

The Government of the United States of America and the Government of the Isle of Man 

(hereinafter "the Contracting Parties"), 

Desiring to amend the Agreement between the Government of the United States of America and 

the Government of the Isle of Man for the Exchange of Information Relating to Taxes, signed at 

Washington, on October 3, 2002, 

Acknowledging that the Government of the Isle of Man has been entrusted, under the terms of 

the Entrustment from the United Kingdom of Great Britain and Northern Ireland, to negotiate, 

conclude, perform and subject to the terms of this Agreement terminate a tax information 

exchange agreement with the Government of the United States of America, 

Have agreed as follows: 

ARTICLE I 

Clause (ii) subparagraph b) of paragraph 1 of Article 4 (Definitions) shall be deleted and 

replaced with the following: 

"(ii) in the case of the Isle of Man, the Assessor oflncome Tax or his or her delegate;" 

ARTICLE II 

The following shall be added after Article 5 (Exchange oflnformation Upon Request): 

"ARTICLE SA 

Automatic Exchange of Information 

1. The competent authorities of the Contracting Parties may automatically transmit 

information to each other for the purposes referred to in Article 1 (Object and Scope of 

the Agreement). The Contracting Parties shall determine the items of information to be 

exchanged pursuant to this Article and the procedures to be used to exchange such items 

of information. 

2. The competent authorities of the Contracting Parties may mutually agree on 

additional procedures to be used for the purposes of this Article. 
ARTICLE5B 

Spontaneous Exchange of Information 

The competent authority of a Contracting Party may spontaneously transmit to the 

competent authority of the other Contracting Party information that has come to the attention of 

the first-mentioned competent authority and that the first-mentioned competent authority 

supposes to be foreseeably relevant to the accomplishment of the purposes referred to in Article 

1 (Object and Scope of the Agreement). The competent authorities of the Contracting Parties 

shall determine the procedures to be used to exchange such information." 

ARTICLE III 

The Contracting Parties shall notify each other in writing when their necessary internal 

procedures for entry into force of this Protocol have been completed. This Protocol shall enter 

into force on the date of the later of such written notifications. 

In witness whereof, the undersigned, being duly authorised thereto by the respective parties, have 

signed this Protocol. 

Done at L on tR On in duplicate, this t 3-fkday of Dllc eM. ber; 2013. 

FOR THE GOVERNMENT OF 

THE UNITED STATES OF AMERICA: 

FOR THE GOVERNMENT OF THE 

ISLE OF MAN: