Taxation of deemed dividends in the light of recent legislation

Journal
Waidyasekera, D.D.M.
Sri Lanka
Asia-Pacific Tax Bulletin 2007 (Volume 13), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author discusses and describes the recent changes to Sri Lanka's company and tax laws affecting the distribution and taxation of dividends, namely the deemed dividend distribution provisions.