A revised income tax treaty between Singapore and Sri Lanka was signed April 3rd 2014. The treaty provides for the following withholding rates: Dividends - 7.5% if paid to a company that directly holds at least 25% of the capital of the paying company, otherwise 10% Interest - 0% if paid to a banking or financial institution, otherwise 10% Royalties - 10% In Singapore, the provisions for tax withheld at source will apply January 1st of the year following the treaty's entry into force, and January 1st of the second year following for all other taxes. In Sri Lanka, all...