The new income tax treaty between the Czech Republic and Sri Lanka entered into force on 16 October 2024. The treaty, signed 3 February 2023, replaces the 1978 tax treaty between Sri Lanka and the former Czechoslovakia as it applies in respect of the Czech Republic and Sri Lanka. Taxes Covered The treaty covers Czech tax on income of individuals and tax on income of legal persons. It covers Sri Lanka income tax, including the income tax based on the turnover of enterprises that entered into agreements with the Board of Investment. Residence If a person other than an individual...