අන්තර්ගතයට යන්න
srilawsaturio වෙතින්

මෙම අතුරුමුහුණත යන්ත්‍රයෙන් පරිවර්තනය කර ඇත. නීති සහ අධිකරණ තීන්දු ඒවායේ මූලාශ්‍ර භාෂාවෙන් පෙන්වනු ලැබේ.

පනවන ලද පරිදි
EnglishSinhala සිංහල, documents.gov.lk හි නිල PDFTamil தமிழ், documents.gov.lk හි නිල PDF
පටුන

Part I

33. Arm’s length standard and arrangements between associates

නිල ඉංග්‍රීසි පරිවර්තනය. සිංහල පාඨය බලපවත්වයි. නිල Sinhala පාඨය විවෘත කරන්න, documents.gov.lk හි නිල PDF

(1)

Where an arrangement exists between associated persons, the persons shall calculate their income and tax payable according to the arm’s length standard.

(2)

The arm’s length standard requires associated persons to quantify, characterise, apportion and allocate amounts to be included or deducted in calculating income to reflect arrangements that would have been made between independent persons.

(3)

The Commissioner-General may by publication in the Gazette specify the manner in which arm’s length agreements may be entered into for the purpose of determining the arm’s length price.

(4)

Where, in the opinion of the Commissioner-General, a person fails to comply with subsection (1), the

Commissioner-General may make adjustments in compliance with subsection (1) and the Commissioner-General may –

(a)

re-characterise an arrangement made between associated persons, including re-characterising debt financing as equity financing;

(b)

re-characterise the source and type of any income, loss, amount or payment; and

(c)

apportion and allocate expenditure, based on turnover.

s 34 සිට කියවන්න

Part II

Part II සිට කියවන්න

උපලේඛන