Relationship dossier
People's Republic of China
Isle of Man
Relationship assessment
China and the Isle of Man have a limited bilateral tax-information exchange relationship.
People's Republic of China toward Isle of Man
+15China entered into a tax information exchange agreement with the Isle of Man, providing a framework for cooperation on tax matters.
Isle of Man toward People's Republic of China
+15The Isle of Man entered into a tax information exchange agreement with China, reflecting cooperation on tax matters within its domestic tax remit.
Overall relationship
+15The relationship includes a concrete but narrow tax-cooperation arrangement. The Isle of Man's international relations remain the responsibility of the United Kingdom, limiting the scope of its independent bilateral engagement.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
China and the Isle of Man have cooperated on tax information exchange through a bilateral agreement. The Isle of Man is a self-governing Crown Dependency, while the United Kingdom is responsible for its defence and international relations; the Isle of Man also has authority over its domestic taxation. The relationship is therefore reflected in a specific, narrowly scoped tax arrangement rather than a broad independent foreign policy.
Key developments
China and the Isle of Man concluded a tax information exchange agreement.
Major uncertainties
- The agreement's current scope and implementation are unclear.
- The extent of other direct government cooperation is unclear.