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.
*Effective in Sri Lanka for WHT from 1st January 2018
Department of Inland Revenue, Sri Lanka,
Chittampalam A. Gardiner Mawatha, Colombo 02.
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