OrbitaxTax Treaty between Singapore and Sri Lanka has Entered into Force
|Treaty Development|Singapore-Sri Lanka
The income tax treaty between Singapore and Sri Lanka entered into force on 31 December 2017. The treaty, signed 3 April 2014, replaces the 1979 tax treaty between the two countries.
Taxes Covered
The treaty covers Singapore income tax, and Sri Lanka income tax, including the income tax based on the turnover of enterprises.
Service PE
The treaty includes the provision that a permanent est…
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