Citation1.
This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) Order 2009.
Tax information exchange arrangements to have effect2.
It is declared that—
(a)
the arrangements specified in the Exchange of Letters set out in Part 1 of the Schedule to this Order and in the Agreement set out in Part 2 of that Schedule have been made with the Government of the Isle of Man with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of the taxes, and debts relating to the taxes, covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and
(b)
it is expedient that those arrangements should have effect.
Double taxation arrangements to have effect3.
It is also declared that—
(a)
(b)
it is expedient that those arrangements should have effect.