DT17652 | Double Taxation Relief Manual: Sri Lanka: source of income

For the purposes of the Elimination of double taxation Article, profits, income and capital gains owned by a resident of the United Kingdom which may be taxed in Sri Lanka under the provisions of the agreement are deemed to be income or gains from sources in Sri Lanka (Article 21(4)).

Interest and royalties are deemed to arise in the country of which the payer is a resident (Articles 11(9) and 12(6)).