According to an update from the Isle of Man government, the amending protocol to the 2008 (individual) income tax treaty with Ireland has entered into force. The protocol, signed 18 November 2021, 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 Agreement Procedure) is amended to provide that a person may present a case to the competent authority of either Contracting State (under the original treaty, may...