The new income tax treaty between Poland and Sri Lanka was signed on 6 October 2015. Once in force and effective, the new treaty will replace the 1980 tax treaty between the two counties, which currently applies. Taxes Covered The treaty covers Polish personal income tax and corporate income tax. It covers Sri Lanka income tax, including the income tax based on the turnover of enterprises that have entered into agreements with the Board of Investment. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State...