DT: Sri Lanka: double taxation agreement, Article 22: Non-discrimination
(1) The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.
(2) The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
(3) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirements connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first- mentioned State are or may be subjected.
(4) Nothing contained in this Article shall be construed as obliging either Contracting State to grant to individuals not resident in that State any of the personal allowances, reliefs and reductions for tax purposes which are granted to individuals so resident.
Article 22(5) was amended, as below, before the Convention entered into force
(5) The additional rate of tax chargeable under subsection (4) of Section 26 of the Sri Lanka Inland Revenue Act No. 4 of 1963 and Section 37 of the Sri Lanka Inland Revenue Act No. 28 of 1979 (insofar as these provisions are in force on the date of signature of this Convention or have been modified only in minor respects so as not to affect their general character) shall not, in the case of companies which are residents of the United Kingdom, exceed 6 per cent in respect of any year of assessment commencing before 1 April 1979 and 5 per cent in respect of any year of assessment commencing on or after 1 April 1979.
(6) In this Article the term `taxation` means taxes which are the subject of this Convention.