Transfer Pricing Report - Sri Lanka
Take Control of Transfer Pricing Sri Lanka for Tax Clarity & Total Tax Compliance.
Sri Lanka’s Inland Revenue Act and Transfer Pricing Regulation No. 1 of 2018 enforce strict arm’s-length requirements for related-party transactions. Our Sri Lanka Transfer Pricing Study ensures complete alignment with local laws and the OECD transfer pricing guidelines, offering defensible, transparent, and audit-ready intercompany pricing structures.
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Our Expertise in Sri Lanka Transfer Pricing Benchmarking & Compliance
Achieve Full Transfer Pricing Compliance in Sri Lanka Republic
Sri Lanka imposes stringent documentation and disclosure requirements for controlled transactions, including:
5000+
Transfer Pricing Documentation



























Our Commitment: Precision, Transparency & Compliance
We collaborate closely with CFOs, tax directors, auditors, and compliance teams to develop accurate, defensible transfer pricing documentation tailored to Sri Lanka’s regulatory landscape.

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A Simple Process for Transfer Pricing Documentation & Benchmarking

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Answers to Your Transfer Pricing Concerns Sri Lanka
Get clarity on the most common questions our clients ask about international transfer pricing services.

Still Have Questions?
Does Sri Lanka require Transfer Pricing Documentation?
Yes — Sri Lanka mandates detailed transfer pricing documentation, including a Local File and benchmarking, for all controlled transactions.
Does Sri Lanka follow OECD transfer pricing guidelines?
Yes — Sri Lanka’s framework is aligned with the OECD transfer pricing guidelines, supported by local legislative requirements.
Who must prepare a Transfer Pricing Study in Sri Lanka?
Any entity with cross-border or domestic related-party transactions must maintain a compliant transfer pricing study.
What penalties apply for non-compliance?
Penalties include assessments, disallowances, surcharges, and increased IRD audit scrutiny.
Is benchmarking mandatory in Sri Lanka?
Yes — benchmarking is required to substantiate the arm’s-length nature of related-party pricing.
What does the Sri Lanka TP Study include?
A complete transfer pricing study includes FAR analysis, economic benchmarking, industry review, and detailed statutory documentation.
Can you support IRD TP audits in Sri Lanka?
Absolutely — we provide audit defence, documentation review, benchmarking validation, and IRD enquiry support.
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