Any person or body of persons corporate and unincorporated (ie. individual (s), companies, partnerships, associations etc.)

The National Intellectual Property Office (NIPO) of Sri Lanka is responsible for examining and registering trade marks.

Yes. Sri Lanka has entered into double taxation treaties with various countries. Australia, Canada, China, India, Germany, the United Kingdom, the United States of America and Vietnam are a few among them.

The following are considered current transactions: 

1. payments due in connection with foreign trade, other current business, including services, and normal short-term banking and credit facilities; 
2. payments due as interest on loans and as net income from other investments; 
3. payments of moderate amount for amortization of loans or for depreciation of direct investments; and 
4. moderate remittances for family living expenses

A capital transaction is an international transaction (not being a current transaction) which necessitates a transfer of foreign exchange into or from Sri Lanka. Capital transactions specifically permitted by regulations issued under the Foreign Exchange Act are generally referred to as “permitted investments” or “permitted capital transactions”. Special permission may be sought from the Monetary Board of the Central Bank in respect of a capital transaction which is not recognized as a permitted investment

No.  In terms of the Land (Restrictions on Alienation) Act No. 38 of 2014, non-nationals, foreign companies and companies incorporated in Sri Lanka with a direct or indirect foreign shareholding of 50% or more, are not permitted to acquire land in Sri Lanka after 01st January 2013, subject, however to the exemptions provided in the said Act.