Taxes covered

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, inclu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x based on the turnover of enterprises licensed by the Board of Investment; (hereinafter referred to as "Sri Lanka tax") 4. The Agreement shall apply also to any identical or substantially ....