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* Singapore-Sri Lanka revised Tax Agreement enters into force
Wed, Jan 3, 2018, 10:32 am SL Time, ColomboPage News Desk, Sri Lanka.

Jan 03, Singapore: Singapore’s Inland Revenue Service announced Tuesday that the revised Avoidance of Double Taxation Agreement (DTA) between Singapore and the Government of the Democratic Socialist Republic of Sri Lanka entered into force on 31 December 2017.

Singapore and Sri Lanka signed a revised Avoidance of Double Taxation Agreement (DTA) on 3 April 2014.

Amongst other changes, the revised DTA lowers the withholding tax rates for dividends and royalties, and updates the provisions for determining permanent establishments. It also incorporates the internationally agreed Standard for exchange of information for tax purposes. These changes are expected to enhance trade and investment flows between the two countries.

 

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