- The income tax, including the income tax based on the turnover of enterprises licensed by the Greater Colombo Economic Commission (hereinafter referred to as “Sri Lanka tax”);
- The income tax and
- The petroleum income tax (hereinafter referred to as “Thai tax”).
- For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
- A place of management:
- A branch
- An office
- A factory
- A workshop and
- A mine, an oil or gas well, a quarry or other place of extraction of natural resources.
- A building site, a construction, assembly or installation project, but only where such site, project or activities continue for a period of more than 183 days.
The furnishing of services, including consultancy services, by an enterprise through employees or other personnel engage by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregate more than 183 days within any 12 month period.
Last Updated on: 19-05-2010