Blog
Licensed commercial banks are permitted to repatriate sale proceeds including capitals gains paid by a resident to a non-resident on the sale of immovable property. If the property was acquired through funds credited to an Inward Investment Account (previously called a Securities Investment Account (SIA)) (IIA), then the sale proceeds
Blog
Sri Lankan nationals who have obtained PR or Citizenship in another country, including dual citizenship are eligible for migration allowances (Migration Allowance) which include proceeds realized from sale of movable and immovable property, tangible and intangible assets owned by them. The migration allowances are subject to the following prescribed limits
Blog
In terms of the new Exchange Control Regulations in Sri Lanka (New Regulations) that came into effect on the 20th of November 2017 Sri Lankan companies, partnerships and individuals (Resident Persons) are permitted to invest in shares, units, debt securities and sovereign bonds outside Sri Lanka subject to the following
Blog
2018 ஏப்ரல் மாதம் 01 ஆம் திகதி தொடக்கம் நடைமுறைப்படுத்தப்படும் புதிய உள்நாட்டு இறைவரிச் சட்டம் முதலீட்டு சொத்துக்கள் கிடைப்பதன் அடிப்படையி
Blog
Corporate Income Tax rates （企业所得税税率） Sector （部门） Previous tax rate（以前税率） New tax rate（新税率） Agriculture （农业） Education （教育） 10% 14% SMEs（中小企业） Export of goods and services（商品出口和服务） 12% 14% Provision of information technology services （提供信息技术服务） 28% 28% Other sectors (including banking and finance, insurance, leasing, trade etc.) 其他部门（
Blog
TYPE OF COMPANY PROCEDURES, DOCUMENTATION AND INFORMATION REQUIRED 程序，文件和信息要求 TIME FRAME FOR REGISTRATION 注册时间框架 Branch Office 分公司 * Registration as an Overseas Company at the Registrar of Companies (ROC) 在公司注册处注册海外公司 * Obtain name approval – name should be identical to the name of the Principal Company. 名字获得批准 —— 名字应与总公司名字一致 * Once the name approval
Blog
இலக்கம் விடயம் நிறுவன வகை- 1 நிறுவன வகை- 2 1 வெளிநாட்டு உரிமையின் வரையறைகள் வகுதிகளாக கவனத்தில் கொள்ளப்படும் போது வரையறைகள் உள்ளன. உதா: கப்
Blog
The new Inland Revenue Act, taking effect on 1st April 2018, introduces capital gains tax (CGT) on the ‘realization’ of investment assets. 将于2018年4月1日生效的新税法，引入的资本利得税（CGT）用于实现资产投资 An outline of the salient provisions of the new Act are set out below. 下文概述了新税法的主要条款 Imposition (征收) CGT will be charged on the gain
Blog
අංකය අයිතමය ආයතන වර්ගය ආයතන වර්ගය 1 සීමාසහිත සමාගම ආයතන වර්ගය 2 ශාඛා කාර්යාලය/විදේශ සමාගම් 1 විදේශීය අයිතියේ සීමා කිරීම් කාණ්ඩ වශයෙන්
Blog
The new Inland Revenue Act, taking effect on 1st April 2018, introduces capital gains tax (CGT) on the ‘realization’ of investment assets. An outline of the salient provisions of the new Act are set out below. Imposition CGT will be charged on the gain arising from realization of an investment
Blog
வேலைசெய்யும் நேரம் ‘SOEA’ ஒழுங்குவிதிமுறையின் பிரகாரம் தொழிலில் பொதுவான நேரம் (ஓய்வு மற்றும் சாப்பாட்டு ஓய்வை தவிர்ந்த) கீழ்க்
Blog
වැඩ කරන පැය ගණන සහ අතිකාල දීමනා. (“SOEA”) රෙගුලාසි අනුව රැකියාවෙහි පොදු වේලාව (විවේකය සහ කෑම විවේකය හැර) පහත සදහන් පරිදි වනු ඇත. * * දිනකට පැය