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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 01-01-2024)​


 Country Date of Signing
the Agreement 		Gazette Operative in Sri Lanka
From the Year of Assessment
No. Date
1 Australia 18-12-1989 657/2 08-04-1991 1992/1993
2 Bahrain 24-06-2011 1847/51​ 31-01-2014 2015/2016​
3 Bangladesh 24-07-1986 448/13 07-04-1987 1989/1990
4 Belarus 26-08-2013 1837/13 20-11-2013 2015/2016
5 Belgium 03-02-1983 292/6 09-04-1984 1984/1985
6 Canada 23-06-1982 253/8 13-07-1983 1986/1987
7 China 11-08-2003 1374/20 06-01-2005 2006/2007
8 ​Czechoslovakia
(Czech Republic) 		23-02-1979 ​24/19 23-02-1979 1979/1980​
9 Denmark (Rev.) 22-12-1981 228/15 20-01-1983 1980/1981
10 Finland 06-10-2016 2027/1 10-07-2017 2019/2020
11 France 17-09-1981 210/17 17-09-1982 1982/1983
12 Germany 13-09-1979 113 31-10-1980 1982/1983
13 Hong Kong (Limited) 26-03-2004 1374/21 06-01-2005 2005/2006
14 India (Rev.) 22-01-2013 1828/9 17-09-2013 2014/2015
15 Indonesia 03-02-1993 789/10 21-10-1993 1995/1996
16 Iran 25-07-2000 1187/16 06-06-2001 2002/2003
17 Italy 28-03-1984 322/4 05-11-1984 1978/1979
18 Japan 12-12-1967 14803/5 29-05-1968 1969/1970
19 Jordan (Limited) 21-08-2002 1274/9 06-02-2003 1990/1991
20 Korea 28-05-1984 342/11 29-03-1985 1980/1981
21 Kuwait 05-02-2002 1245/19 18-07-2002 2002/2003
22 Luxembourg 31-01-2013 1838/9 26-11-2013 2015/2016
23 Malaysia (Rev.) 16-09-1997 1028/21 22-05-1998 1999/2000
24 Mauritius 12-03-1996 958/10 15-01-1997 1998/1999
25 Nepal 06-07-1999 1116/6 26-01-2000 2001/2002
26 Netherlands 17-11-1982 281/13 26-01-1984 1979/1980
27 Norway (Rev.) 04-12-1986 464/4 27-07-1987 1989/1990
28 Oman
 15-08-2018
 2154/50 20-12-2019
 2020/2021
29 Pakistan (Rev.) 05-10-1981 210/17 17-09-1982 1983/1984
30 Palestine 16-04-2012 1838/8 26-11-2013 2015/1916
31 Philippines 11-12-2000 1237/7 21-05-2002 2019/2020
32 Poland 06-10-2020 2027/2 10-07-2017 2020/2021
33 Qatar 07-11-2004 1422/10 05-12-2005 2008/2009
34 Romania 19-10-1984 371/9 15-10-1985 1986/1987
35 Russia 02-03-1999 1101/22 15-10-1999 2003/2004
36 Saudi Arabia (Limited) 16-12-1996 1101/23 15-10-1999 1983/1984
37 Seychelles 23-09-2011 1837/14 20-11-2013 2015/2016
38 Singapore 03-04-2014 1993/11 16-11-2016 2018/2019 
39 Sweden 23-02-1983 297/28 18-05-1984 1985/1986
40
 Switzerland 11-01-1983 292/6 09-04-1984 1981/1982
41 Thailand 14-12-1988 571/16 18-08-1989 1990/1991
42 Turkey 18-01-2022 2289/27 20-07-2022 2024/2025
43 U.A.E. (Limited) 07-07-1992 824/13 23-06-1994 1979/1980

U.A.E. (Comprehensive) 24-09-2003 1346/1 21-06-2004 2004/2005
44 U.K. 21-06-1979 60/23 02-11-1979 1977/1978
45 U.S.A 14-03-1985 398/4 22-04-1986

U.S.A. Protocol 20-09-2002 1298/8 21-07-2003 2004/2005
46 Vietnam 26-10-2005 1455/9 24-07-2006 2007/2008
Multi Multilateral Treaties
1 SARRC Multilateral Treaty 13-10-2005 1447/3 29-05-2006 2011/2012 ​​​​​​​​​​​​​​​​​​
Last updated: 11-01-2024
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