DTA

Double Tax Avoidance Agreements

The Government of the Democratic Socialist Republic of Sri Lanka has entered into agreements to avoid double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic co-operation between following countries.

CountryDate of Signing the AgreementGazette No.Gazette DateEffective from the Y/A
Australia18-Dec-89657/28-Apr-911992/93
Bahrain24-Jun - 111847/5131-Jan - 142015/16
Bangladesh24-Jul-86448/137-Apr-871989/90
Belgium3-Feb-83292/69-Apr-841984/85
Canda23-Jun-82253/813-Jul-831986/87
China11-Aug-031374/206-Jan-052006/07
Czechoslovakia23-Feb-7924/1923-Feb-791979/80
Denmark (Rev.)22-Dec-81228/1520-Jan-831980/81
Finland18-May-82253/813-Jul-831981/82
France17-Sep-81210/1717-Sep-821982/83
Germany 13-Sep-7911331-Oct-801982/83
Hong Kong (Limited)26-Mar-041374/216-Jan-052005/06
India (Revised)22-Jan-131828/917-Sep-20132014/15
Indonesia3-Feb-93789/1021-Oct-931995/96
Iran25-Jul-001187/166-Jun-012002/03
Italy28-Mar-84322/45-Nov-841978/79
Japan12-Dec-6714803/529-May-681969/70
Korea28-May-84342/1129-Mar-851980/81
Kuwait5-Feb-021245/1918-Jul-022002/03
Luxembourg31-Jan-131838/926-Nov-132015/16
Malaysia (Rev.)16-Sep-971028/2122-May-9899/2000
Mauritius12-Mar-96958/1015-Jan-971998/99
Nepal6-Jul-991116/626-Jan-002001/02
Netherlands17-Nov-82281/1326-Jan-841979/80
Norway (Rev.)1-Dec-86464/427-Jul-871989/90
Oman (Limited)26-Jul-94881/726-Jul-951979/80
Pakistan (Rev.)15-Oct-81210/1717-Sep-821983/84
Palestine16-Apr-121838/826-Nov-132015/16
Philippines11-Dec-001256/272-Oct-022010/11
Poland25-Apr-8013027-Feb-811984/85
Qatar7-Nov-041422/105-Dec-052008/09
Romania19-Oct-84371/915-Oct-851986/87
Russia2-Mar-991101/2215-Oct-992003/04
SAARC (Multilateral Treaty)13 -Oct-05 1447/319-Apr-102011/12
Saudi Arabia (Limited)16-Dec-961101/2315-Oct-991983/84
Seychelles23-Sep-111837/1420-Nov-132015/16
Singapore03-Apr-141993/1116-Nov-162018/19
Sweden 23-Feb-83297/2818-May-841985/86
Switzerland11-Jan-83292/69-Apr-841981/82
Thailand14-Dec-88571/1618-Aug-891990/91
U.A.E. (Comprehensive)24-Sep-031346/121-Jun-042004/05
U.A.E. (Limited)7-Jul-92824/1323-Jun-941979/80
U.K.21-Jun-7960/232-Nov-791977/78
U.S.A14-Mar-85398/422-Apr-862004/05
U.S.A. Protocol20-Sep-021298/821-Jul-032004/05
Vietnam26-Oct-051455/924-Jul-062007/08

Share this: