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.
| Country | Date of Signing the Agreement | Gazette No. | Gazette Date | Effective from the Y/A |
|---|---|---|---|---|
| Australia | 18-Dec-89 | 657/2 | 8-Apr-91 | 1992/93 |
| Bahrain | 24-Jun - 11 | 1847/51 | 31-Jan - 14 | 2015/16 |
| Bangladesh | 24-Jul-86 | 448/13 | 7-Apr-87 | 1989/90 |
| Belgium | 3-Feb-83 | 292/6 | 9-Apr-84 | 1984/85 |
| Canda | 23-Jun-82 | 253/8 | 13-Jul-83 | 1986/87 |
| China | 11-Aug-03 | 1374/20 | 6-Jan-05 | 2006/07 |
| Czechoslovakia | 23-Feb-79 | 24/19 | 23-Feb-79 | 1979/80 |
| Denmark (Rev.) | 22-Dec-81 | 228/15 | 20-Jan-83 | 1980/81 |
| Finland | 18-May-82 | 253/8 | 13-Jul-83 | 1981/82 |
| France | 17-Sep-81 | 210/17 | 17-Sep-82 | 1982/83 |
| Germany | 13-Sep-79 | 113 | 31-Oct-80 | 1982/83 |
| Hong Kong (Limited) | 26-Mar-04 | 1374/21 | 6-Jan-05 | 2005/06 |
| India (Revised) | 22-Jan-13 | 1828/9 | 17-Sep-2013 | 2014/15 |
| Indonesia | 3-Feb-93 | 789/10 | 21-Oct-93 | 1995/96 |
| Iran | 25-Jul-00 | 1187/16 | 6-Jun-01 | 2002/03 |
| Italy | 28-Mar-84 | 322/4 | 5-Nov-84 | 1978/79 |
| Japan | 12-Dec-67 | 14803/5 | 29-May-68 | 1969/70 |
| Korea | 28-May-84 | 342/11 | 29-Mar-85 | 1980/81 |
| Kuwait | 5-Feb-02 | 1245/19 | 18-Jul-02 | 2002/03 |
| Luxembourg | 31-Jan-13 | 1838/9 | 26-Nov-13 | 2015/16 |
| Malaysia (Rev.) | 16-Sep-97 | 1028/21 | 22-May-98 | 99/2000 |
| Mauritius | 12-Mar-96 | 958/10 | 15-Jan-97 | 1998/99 |
| Nepal | 6-Jul-99 | 1116/6 | 26-Jan-00 | 2001/02 |
| Netherlands | 17-Nov-82 | 281/13 | 26-Jan-84 | 1979/80 |
| Norway (Rev.) | 1-Dec-86 | 464/4 | 27-Jul-87 | 1989/90 |
| Oman (Limited) | 26-Jul-94 | 881/7 | 26-Jul-95 | 1979/80 |
| Pakistan (Rev.) | 15-Oct-81 | 210/17 | 17-Sep-82 | 1983/84 |
| Palestine | 16-Apr-12 | 1838/8 | 26-Nov-13 | 2015/16 |
| Philippines | 11-Dec-00 | 1256/27 | 2-Oct-02 | 2010/11 |
| Poland | 25-Apr-80 | 130 | 27-Feb-81 | 1984/85 |
| Qatar | 7-Nov-04 | 1422/10 | 5-Dec-05 | 2008/09 |
| Romania | 19-Oct-84 | 371/9 | 15-Oct-85 | 1986/87 |
| Russia | 2-Mar-99 | 1101/22 | 15-Oct-99 | 2003/04 |
| SAARC (Multilateral Treaty) | 13 -Oct-05 | 1447/3 | 19-Apr-10 | 2011/12 |
| Saudi Arabia (Limited) | 16-Dec-96 | 1101/23 | 15-Oct-99 | 1983/84 |
| Seychelles | 23-Sep-11 | 1837/14 | 20-Nov-13 | 2015/16 |
| Singapore | 03-Apr-14 | 1993/11 | 16-Nov-16 | 2018/19 |
| Sweden | 23-Feb-83 | 297/28 | 18-May-84 | 1985/86 |
| Switzerland | 11-Jan-83 | 292/6 | 9-Apr-84 | 1981/82 |
| Thailand | 14-Dec-88 | 571/16 | 18-Aug-89 | 1990/91 |
| U.A.E. (Comprehensive) | 24-Sep-03 | 1346/1 | 21-Jun-04 | 2004/05 |
| U.A.E. (Limited) | 7-Jul-92 | 824/13 | 23-Jun-94 | 1979/80 |
| U.K. | 21-Jun-79 | 60/23 | 2-Nov-79 | 1977/78 |
| U.S.A | 14-Mar-85 | 398/4 | 22-Apr-86 | 2004/05 |
| U.S.A. Protocol | 20-Sep-02 | 1298/8 | 21-Jul-03 | 2004/05 |
| Vietnam | 26-Oct-05 | 1455/9 | 24-Jul-06 | 2007/08 |