Sri Lanka has 43 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements, comply with the minimum standard.
Sri Lanka has not signed the MLI.
Sri Lanka indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Belgium, the Czech Republic, Denmark, India, Luxembourg, Netherlands, Pakistan, Romania and Switzerland.
Sri Lanka is implementing the minimum standard through the inclusion of the preamble statement and the PPT, combined with the LOB for its agreement with India.
In its response to the Peer Review questionnaire, Japan indicated that its agreement with Sri Lanka did not give rise to material treaty shopping concerns for Indonesia.