The Double Taxation Relief (Taxes on Income) (Sri Lanka) Order 1980
Under the Convention with the Democratic Socialist Republic of Sri Lanka scheduled to this Order shipping and air transport profits, certain trading profits not arising through a permanent establishment, pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of residence of the taxpayer. Government salaries and pensions are normally to be taxed by the paying Government only. The remuneration of visiting teachers and certain payments made to visiting students are (subject to certain conditions) to be exempt in the country visited.