The Isle of Man Government has published Guidance Note (GN) 57 on Mutual Agreement Procedure in the Isle of Man's Double Taxation Agreements. GN 57 provides guidance on when and how a taxpayer can utilize the mutual agreement procedure (MAP) articles contained in the Isle of Man’s Double Taxation Agreements (DTAs). In general, any person who considers that they may not have been taxed in accordance with the provisions of a DTA can initiate MAP. GN 57 notes that all of the Isle of Man’s existing comprehensive DTAs include provisions to initiate MAP, which as of February 2019 includes DTAs...