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New Guidance Note published - GN 43 "Tax Information Exchange Agreements" 16 October 2008

The Income Tax Division has today published guidance note GN 43 explaining Treasury’s policy on international tax co-operation and describing how tax information exchange agreements (“TIEAs”) work.

The guidance note can be viewed here and copies of TIEAs signed by the Isle of Man are available here.

Malcolm Couch

Assessor of Income Tax

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