IntroductionEconomic Overview
9. Investment Protection and Double Taxation
Sri Lanka is the one of the safest countries in the world to invest in due to a number of mechanisms in place to protect investors. Article 157 of the island’s constitution guarantees the safety of investment protection treaties and agreements approved by parliament by a two thirds majority.
Sri Lanka has signed bilateral Investment Protection Agreements (IPA) with 27 countries. The country has a very independent system of courts which can redress any concerns of investors.
Sri Lanka also has bilateral Double Tax Avoidance Agreements with 38 countries.
Sri Lanka: Double Taxation Avoidance Agreements |
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| Australia | Italy | Qatar |
| Bangladesh | Japan | Romania |
| Belgium | Korea (Republic of) | Russia |
| Canada | Kuwait | Saudi Arabia (Limited) |
| China | Malaysia | Singapore |
| Denmark | Mauritius | Sweden |
| Finland | Nepal | Switzerland |
| France | Netherlands | Thailand |
| Germany | Norway | UAE |
| Hong Kong (Limited) | Oman (Limited) | United Kingdom |
| India | Pakistan | USA |
| Indonesia | Philippines | Vietnam |
| Iran | Poland | |
Sri Lanka: Bilateral Investment Treaties |
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| Australia | Kuwait |
| Belgium-Luxembourg | Malaysia |
| China | Netherlands |
| Denmark | Norway |
| Egypt | Pakistan |
| Finland | Romania |
| France | Singapore |
| Germany | Sweden |
| India | Switzerland |
| Indonesia | Thailand |
| Iran | United Kingdom |
| Italy | USA |
| Japan | Vietnam |
| Republic of Korea | |