Sri Lanka

Corporate taxation

The standard tax rate is 28%. Tax rates of 14% and 40% also apply to profits from specific business.

Transfer pricing

Sri Lanka transfer pricing regulations are contained in Section 76 & 77 of the Inland Revenue Act, No. 24 of 2017. The legislation has been prepared in line with OECD Transfer Pricing Guidelines as well as UN TP Manual.

Links

Transfer Pricing Case Law

Case NameDescriptionDateCountriesKeywords