Sri Lanka: Transfer pricing rules, documentation requirements

The transfer pricing measures generally are effective retroactively as of 1 April 2020.

The transfer pricing measures generally are effective retroactively as of 1 April 2020.

Transfer pricing measures in Sri Lanka include definitions of certain terms (such as the arm’s length price), a list of approved transfer pricing methodologies, and information about comparability factors, as well as rules and a sample form for transfer pricing documentation.

There are also requirements applicable with regard to country-by-country reporting requirements.

The transfer pricing measures generally are effective retroactively as of 1 April 2020.

Read the transfer pricing rules (2021) [PDF 148 KB] 

 

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