The Government of the Isle of Man has published the competent authority agreement on the automatic exchange of financial account information that was signed by the UK on 21 January 2019 and by the Isle of Man on 22 February 2019. The agreement provides for the exchange of information in accordance with the OECD Common Reporting Standard (CRS). Exchange is made on the basis of Article 26 (Exchange of Information) of the 2018 Isle of Man-U.K. income and capital gains tax treaty, which generally applies for exchange purposes from 19 December 2018, regardless of the taxable period to which the...