The Government of the Isle of Man has announced that on September 8, 2016 the Agreement Between the Government of the Isle of Man and the Government of Romania for the Exchange of information Relating to Tax Matters (Hereafter: the TIEA) entered into force.

 

The TIEA arranges for the exchange of information upon request (Article 5 of the TIEA).

 

Article 12 of the TIEA arranges that upon entry into force, the provisions of the TIEA shall have effect:

(a)    for criminal tax matters on that date; and

(b)   for all other matters covered by Article 1 of the TIEA on that date, but only in respect of taxable periods beginning on or after November 4, 2015 or, where there is no taxable period, for all charges to tax arising on or after November 4, 2015.

 

Click here to be forwarded to the Agreement Between the Government of the Isle of Man and the Government of Romania for the Exchange of information Relating to Tax Matters as available on the website of the Government of the Isle of Man, which will open in a new window.

 

 

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