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International Rel​ations - Double Tax Avoidance Treaties

Countries enter into Double Tax Treaties to elim​inate or mitigate the incidence of juridical double taxation and avoidance of fiscal evasion in the international trade (or transactions). The​se Treaties are particularly important for developing countries as they play a great role in attracting foreign investments, expertise, modern technology etc.

DETAILS OF SRI LANKA DOUBLE TAXATION AVOIDANCE AGREEMENTS
(As at 30-05-2017)


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​ ​Bahrain ​24-Jun-11 1847/51​ ​31-Jan-14 2015/2016​
4
Belgium 3-Feb-83 292/6 9-Apr-84 1984/85
5 Canada 23-Jun-82 253/8 13-Jul-83 1986/87
6 China 11-Aug-03 1374/20 6-Jan-05 2006/7
7​ ​Czechoslovakia
(Czech Republic)
23-Feb-79 ​24/19 23-Feb-79​ 1979/1980​
8
Denmark (Rev.) 22-Dec-81 228/15 20-Jan-83 1980/81
9
France 17-Sep-81 210/17 17-Sep-82 1982/83
10
Finland 18-May-82 253/8 13-Jul-83 1981/82
11 Germany 13-Sep-79 113 31-Oct-80 1982/83
12 Hong Kong (Limited) 26-Mar-04 1374/21 6-Jan-05 2005/06
13 India (Rev.) 22-Jan-13 1828/9 17-Sep-13 2014/15
14 Indonesia 3-Feb-93 789/10 21-Oct-93 1995/96
15 Iran 25-Jul-00 1187/16 6-Jun-01 2002/03
16 Italy 28-Mar-84 322/4 5-Nov-84 1978/79
17 Japan 12-Dec-67 14803/5 29-May-68 1969/70
18 Korea 28-May-84 342/11 29-Mar-85 1980/81
19 Kuwait 5-Feb-02 1245/19 18-Jul-02 2002/03
20
Malaysia (Rev.) 16-Sep-97 1028/21 22-May-98 99/2000
21
Mauritius 12-Mar-96 958/10 15-Jan-97 1998/99
22 Nepal 6-Jul-99 1116/6 26-Jan-00 2001/02
23 Netherlands 17-Nov-82 281/13 26-Jan-84 1979/80
24 Norway (Rev.) 1-Dec-86 464/4 27-Jul-87 1989/90
25 Oman (Limited) 26-Jul-94 881/7 26-Jul-95 1979/80
26 Pakistan (Rev.) 15-Oct-81 210/17 17-Sep-82 1983/84
27 Philippines 11-Dec-00 1237/7 21-May-02 2010/11
1256/27 2-Oct-02
28 Poland 25-Apr-80 130 27-Feb-81 1984/85
29 Qatar 7-Nov-04 1422/10 5-Dec-05 2008/09
30
Romania 19-Oct-84 371/9 15-Oct-85 1986/87
31
Russia 2-Mar-99 1101/22 15-Oct-99 2003/04
32 Saudi Arabia (Limited) 16-Dec-96 1101/23 15-Oct-99 1983/84
33 Singapore 29-May-79 57/11 10-Oct-79 1977/78
34 Sweden 23-Feb-83 297/28 18-May-84 1985/86
35 Switzerland 11-Jan-83 292/6 9-Apr-84 1981/82
36 Thailand 14-Dec-88 571/16 18-Aug-89 1990/91
37 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
38 U.K. 21-Jun-79 60/23 2-Nov-79 1977/78
39 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
40
Vietnam 26-Oct-05 1455/9 24-Jul-06 2007/08
41
Seychelles 23-Sep-11 1837/14 20-Nov-13 2015/16
42 Belarus 26-Aug-13 1837/13 20-Nov-13 2015/16
43 Palestine 16-Apr-12 1838/8 26-Nov-13 2015/16
44 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 ​​​​​​​​​​​​​​​
Last updated: 07-06-2017