The Resource Sri Lanka : overview of recent regulations

Sri Lanka : overview of recent regulations

Label
Sri Lanka : overview of recent regulations
Title
Sri Lanka : overview of recent regulations
Creator
Subject
Language
eng
Summary
The concept of transfer pricing was introduced in Sri Lanka income tax law in April 2006 and essentially provides for an arm's length principle in transactions between related parties or associated undertakings. This article gives an overview of certain features of the legislative provisions and regulations under the transfer pricing rules
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 9 (2008),
http://library.link/vocab/creatorName
Perera, P
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • controlled transaction
Label
Sri Lanka : overview of recent regulations
Instantiates
Publication
Label
Sri Lanka : overview of recent regulations
Publication

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      52.3736660 4.9336932
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