Relationship dossier
Isle of Man
United States
Relationship assessment
Focused Isle of Man–United States cooperation on tax information exchange
Isle of Man toward United States
+20The Isle of Man entered into tax information exchange arrangements with the United States, including an agreement supporting implementation of FATCA. These are concrete areas of cooperation, while the United Kingdom retains responsibility for the Isle of Man’s international relations.
United States toward Isle of Man
+20The United States established tax information exchange arrangements with the Isle of Man, including an agreement supporting implementation of FATCA. This represents focused government cooperation; broader bilateral engagement is unclear.
Overall relationship
+15The enduring relationship includes specific cooperation on tax information exchange, but the Isle of Man’s international relations are the responsibility of the United Kingdom and the known cooperation is concentrated in technical tax matters. This supports a limited, issue-specific relationship rather than a broad partnership.
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
The Isle of Man is a self-governing Crown Dependency, while the United Kingdom is responsible for its defence and international relations. Isle of Man–United States cooperation is chiefly reflected in tax information exchange arrangements, including a tax information exchange agreement and a later agreement implementing FATCA. These provide concrete but technically focused cooperation rather than evidence of a broad bilateral partnership.
Key developments
The Isle of Man and the United States concluded a tax information exchange agreement.
The Isle of Man and the United States concluded an agreement to implement FATCA.
Major uncertainties
- The scope and implementation of tax information exchange arrangements are unclear.
- The extent of direct Isle of Man–United States cooperation beyond tax matters is uncertain.