Tax treaty residence rules extend India-Sri Lanka double taxation relief only to residents of either or both Contracting States.

The India-Sri Lanka Double Taxation Avoidance Agreement applies to persons resident in India, Sri Lanka, or both Contracting States. It addresses avoidance of double taxation and prevention of fiscal evasion concerning taxes on income. Its revised preamble seeks to prevent non-taxation or reduced taxation through tax evasion, avoidance, and treaty-shopping arrangements that indirectly benefit residents of third States.

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