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Double Tax Avoidance Treaties

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.

DETAILS OF SRI LANKA DOUBLE TAXATION AVOIDANCE AGREEMENTS
As at 31-03-2010

  Country Date of   Gazetted   Date of Entry into Force  Operative in  DTR 
  Signing the Date of Exchange of Sri Lanka File 
  Agreement Gazette  Date Notification Instruments of From the  Number
    No.     ratification Year of Asst.  
1 Australia 18-Dec-1989 657/2 8-Apr-1991 - 21-Oct-1991 1992/93 12
2 Bangladesh 24-Jul-1986 448/13 7-Apr-1987 - 7-Jun-1988 1989/90 27
3 Belgium 3-Feb-1983 292/6 9-Apr-1984 - 28-May-1985 1984/85 32
4 Canada 23-Jun-1982 253/8 13-Jul-1983 - 30-May-1986 1986/87 26
5 China 11-Aug-2003 1374/20 6-Jan-2005 22-May-2005 - 2006/07 51
6 Denmark (Rev.) 22-Dec-1981 228/15 20-Jan-1983 28-Feb-1983 - 1980/81 5
7 France 17-Sep-1981 210/17 17-Sep-1982 26-Nov-1982 - 1982/83 23
8 Finland 18-May-1982 253/8 13-Jul-1983 27-Feb-1984 - 1981/82 16
9 Germany (Rev.) 13-Sep-1979 113 31-Oct-1980 - 21-Oct-1982 1982/83 7
10 Hong Kong (Limited) 26-Mar-2004 1374/21 6-Jan-2005 29-Mar-2005 - 2005/06 19
11 India (Rev.) 27-Jan-1982 210/17 17-Sep-1982 24-Mar-1983 - 1980/81  3/3
12 Indonesia 3-Feb-1993 789/10 21-Oct-1993 - 21-Jun-1994 1995/96 38
13 Iran 25-Jul-2000 1187/16 6-Jun-2001 - 26-Dec-2001 2002/03 55
14 Italy 28-Mar-1984 322/4 5-Nov-1984 - 9-May-1991 1978/79 20
15 Japan 12-Dec-1967 14803/5 29-May-1968 - 22-Sep-1968 1969/70 9  II
16 Korea 28-May-1984 342/11 29-Mar-1985 - 20-Jun-1986 1980/81 31
17 Kuwait 5-Feb-2002 1245/19 18-Jul-2002 23-Feb-2004 - 2002/03 36
18 Malaysia (Rev.) 16-Sep-1997 1028/21 22-May-1998 14-Oct-1998 - 99/2000 11
19 Mauritius 12-Mar-1996 958/10 15-Jan-1997 2-May-1997 - 1998/99 48
20 Nepal 6-Jul-1999 1116/6 26-Jan-2000 31-May-2000  - 2001/02 52
21 Netherlands 17-Nov-1982 281/13 26-Jan-1984 24-Jan-1985 - 1979/80 15
22 Norway (Rev.) 1-Dec-1986 464/4 27-Jul-1987 - 8-Mar-1988 1989/90 6
23 Oman (Limited) 26-Jul-1994 881/7 26-Jul-1995 23-Oct-1995 - 1979/80 44
24 Pakistan (Rev.) 15-Oct-1981 210/17 17-Sep-1982 - 18-Jun-1983 1983/84 8
25 Philippines 11-Dec-2000
1237/7
21-May-2002 8-Dec-2009  
2010/11
33
1256/27 2-Oct-2002  
26 Poland 25-Apr-1980 130 27-Feb-1981 - 21-Oct-1983 1984/85 25
27 Qatar 7-Nov-2004 1422/10 5-Dec-2005 3-May-2007 - 2008/09 54
28 Romania 19-Oct-1984 371/9 15-Oct-1985 - 28-Feb-1986 1986/87 30
29 Russia 2-Mar-1999 1101/22 15-Oct-1999 28-Dec-2002 - 2003/04 49
30 Saudi Arabia (Limited) 16-Dec-1999 1101/23 15-Oct-1999  - 11-May-2000 1983/84 45
31 Singapore 29-May-1979 57/11 10-Oct-1979 - 5-Jan-1980 1977/78 21
32 Sweden (Rev.) 23-Feb-1983 297/28 18-May-1984 30-Jul-1984 - 1985/86 4
33 Switzerland 11-Jan-1983 292/6 9-Apr-1984 - 14-Sep-1984 1981/82 17
34 Thailand 14-Dec-1988 571/16 18-Aug-1989 - 27-Feb-1990 1990/91 14
35 U.A.E. (Limited) 7-Jul-1992 824/13 23-Jun-1994 8-Aug-1994 - 1979/80 42
  U.A.E. (Comprehensive) 24-Sep-2003 1346/1 21-Jun-2004 11-Oct-2004 - 2004/05 42
36 U.K. 21-Jun-1979 60/23 2-Nov-1979 21-May-1980 - 1977/78 2/5 1V
37 U.S.A 14-Mar-1985 398/4 22-Apr-1986  -  -
2004/05
10
  U.S.A.Protocol 20-Sep-2002 1298/8 21-Jul-2003  - 12-Jul-2004
38 Vietnam 26-Oct-2005 1455/9 24-Jul-2006 28-Sep-2006 - 2007/08 56

 


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