The Isle of Man Government has published the Recovery of Foreign Taxes Regulations 2021, which were approved by the Tynwald on 16 June 2021 and came into operation on 17 June. The regulations make provision for the recovery of foreign taxes in the Isle of Man on behalf of a foreign territory. The regulations specify what constitutes a foreign claim for the purposes of a claim under Isle of Man income tax law and provide that the Assessor may take enforcement action to recover such a claim on behalf of an applicant authority in foreign territory. For this purpose, a...