International treaty

Sri Lanka: tax treaties

Tax treaties and related documents between the UK and Sri Lanka.

• From: HM Revenue & Customs
• Published: 30 December 2013

Documents

1979 Sri Lanka-UK Double Taxation Convention as amended by the 1980 exchange of notes - in force

PDF, 75 KB, 35 pages

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Details

The double taxation convention entered into force on 21 May 1980 and was amended an exchange of notes on 13 February 1980.

It is effective in Sri Lanka from 1 April 1977 and in the UK from:

• 1 April 1977 for Corporation Tax
• 6 April 1977 for Income Tax and Capital Gains Tax

Published 30 December 2013