International Relations - Double Tax Avoidance Treaties
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Kokila S. Mudugamuwa
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International Relations - Double Tax Avoidance Treaties
Countries enter into Double Tax Treaties to eliminate or mitigate the incidence of juridical double taxation and avoidance of fiscal evasion in the international trade (or transactions). These Treaties are particularly important for developing countries as they play a great role in attracting foreign investments, expertise, modern technology etc.
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DETAILS OF SRI LANKA DOUBLE TAXATION AVOIDANCE AGREEMENTS
(As at 30-04-2014)
| Country | Date of Signing
the Agreement | Gazette | Operative in Sri Lanka From
the Year of Assessment |
|---|
| No. | Date |
|---|
| 1 | Australia | 18-Dec-89 | 657/2 | 08-Apr-91 | 1992/93 |
| 2 | Bangladesh | 24-Jul-86 | 448/13 | 7-Apr-87 | 1989/90 |
| 3 | Belgium | 3-Feb-83 | 292/6 | 9-Apr-84 | 1984/85 |
| 4 | Canada | 23-Jun-82 | 253/8 | 13-Jul-83 | 1986/87 |
| 5 | China | 11-Aug-03 | 1374/20 | 6-Jan-05 | 2006/7 |
| 6 | Denmark (Rev.) | 22-Dec-81 | 228/15 | 20-Jan-83 | 1980/81 |
| 7 | France | 17-Sep-81 | 210/17 | 17-Sep-82 | 1982/83 |
| 8 | Finland | 18-May-82 | 253/8 | 13-Jul-83 | 1981/82 |
| 9 | Germany | 13-Sep-79 | 113 | 31-Oct-80 | 1982/83 |
| 10 | Hong Kong (Limited) | 26-Mar-04 | 1374/21 | 6-Jan-05 | 2005/06 |
| 11 | India (Rev.) | 22-Jan-13 | 1828/9 | 17-Sep-13 | 2014/15 |
| 12 | Indonesia | 3-Feb-93 | 789/10 | 21-Oct-93 | 1995/96 |
| 13 | Iran | 25-Jul-00 | 1187/16 | 6-Jun-01 | 2002/03 |
| 14 | Italy | 28-Mar-84 | 322/4 | 5-Nov-84 | 1978/79 |
| 15 | Japan | 12-Dec-67 | 14803/5 | 29-May-68 | 1969/70 |
| 16 | Korea | 28-May-84 | 342/11 | 29-Mar-85 | 1980/81 |
| 17 | Kuwait | 5-Feb-02 | 1245/19 | 18-Jul-02 | 2002/03 |
| 18 | Malaysia (Rev.) | 16-Sep-97 | 1028/21 | 22-May-98 | 99/2000 |
| 19 | Mauritius | 12-Mar-96 | 958/10 | 15-Jan-97 | 1998/99 |
| 20 | Nepal | 6-Jul-99 | 1116/6 | 26-Jan-00 | 2001/02 |
| 21 | Netherlands | 17-Nov-82 | 281/13 | 26-Jan-84 | 1979/80 |
| 22 | Norway (Rev.) | 1-Dec-86 | 464/4 | 27-Jul-87 | 1989/90 |
| 23 | Oman (Limited) | 26-Jul-94 | 881/7 | 26-Jul-95 | 1979/80 |
| 24 | Pakistan (Rev.) | 15-Oct-81 | 210/17 | 17-Sep-82 | 1983/84 |
| 25 | Philippines | 11-Dec-00 | 1237/7 | 21-May-02 | 2010/11 |
| 1256/27 | 2-Oct-02 |
| 26 | Poland | 25-Apr-80 | 130 | 27-Feb-81 | 1984/85 |
| 27 | Qatar | 7-Nov-04 | 1422/10 | 5-Dec-05 | 2008/09 |
| 28 | Romania | 19-Oct-84 | 371/9 | 15-Oct-85 | 1986/87 |
| 29 | Russia | 2-Mar-99 | 1101/22 | 15-Oct-99 | 2003/04 |
| 30 | Saudi Arabia (Limited) | 16-Dec-99 | 1101/23 | 15-Oct-99 | 1983/84 |
| 31 | Singapore | 29-May-79 | 57/11 | 10-Oct-79 | 1977/78 |
| 32 | Sweden | 23-Feb-83 | 297/28 | 18-May-84 | 1985/86 |
| 33 | Switzerland | 11-Jan-83 | 292/6 | 9-Apr-84 | 1981/82 |
| 34 | Thailand | 14-Dec-88 | 571/16 | 18-Aug-89 | 1990/91 |
| 35 | U.A.E. (Limited) | 7-Jul-92 | 824/13 | 23-Jun-94 | 1979/80 |
| U.A.E. (Comprehensive) | 24-Sep-03 | 1346/1 | 21-Jun-04 | 2004/05 |
| 36 | U.K. | 21-Jun-79 | 60/23 | 2-Nov-79 | 1977/78 |
| 37 | U.S.A. Protocol | 20-Sep-02 | 1298/8 | 21-Jul-03 | 2004/05 |
| U.S.A | 14-Mar-85 | 398/4 | 22-Apr-86 | |
| 38 | Vietnam | 26-Oct-05 | 1455/9 | 24-Jul-06 | 2007/08 |
| 39 | Seychelles | 23-Sep-11 | 1837/14 | 20-Nov-13 | 2015/16 |
| 40 | Belarus | 26-Aug-13 | 1837/13 | 20-Nov-13 | 2015/16 |
| 41 | Palestine | 16-Apr-12 | 1838/8 | 26-Nov-13 | 2015/16 |
| 42 | Luxembourg | 31-Jan-13 | 1838/9 | 26-Nov-13 | 2015/16 |
| Multi National Treaties |
| 1 | SARRC Multilateral Treaty | 13-Oct-05 | 1447/3 | 19-Apr-10 | 2011/2012 |
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