India has introduced an anti-abuse rule in its tax treaty with Sri Lanka, enabling authorities to deny benefits if arrangements primarily aim to exploit treaty provisions.
The amended protocol was brought into force on June 19
Jul 19, 2026
10:19 am
What's the storyIndia has amended its tax treaty with Sri Lanka, tightening loopholes in double taxation avoidance and preventing revenue leakage through treaty abuse.
The move is aimed at eliminating double taxation without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance via treaty-shopping arrangements.
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