Double Tax Treaties

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-96	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	13-0ct-05	1447/3	19-Apr-10	2011/2012 ​​​​​​​​​​​​​​​

The Progressive Income Tax

Circular to Imposition of Economic Service Charge (ESC) in Advance on the turnover of Importers, of items subject to Special Commodity Levy