The amending protocol to the 2008 (individual) income tax treaty between Ireland and the Isle of Man was signed on 18 November 2021. The protocol is the first to amend the treaty and includes the following changes:

• The preamble is replaced in line with OECD BEPS standards;
• Article 3 (Definitions) is updated with regard to the definition of Ireland and the Isle of Man;
• Article 10 (Mutual Agreem…