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 …