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Trademark Registration in Sri Lanka
Trademark Registration in Sri Lanka is a critical step for any business seeking long-term success. While building brand recognition is essential, protecting that brand through proper legal registration is what ensures its value and exclusivity over time. Whether you are a startup introducing your first product or an established company expanding into the Sri Lankan market, understanding the trademark registration process under Sri Lanka’s intellectual property law is vital to safeguarding your b
Sri Lanka Income Tax Proposals 2026
The Inland Revenue (Amendment) Bill published on 24 February 2026 sets out proposed amendments to the Inland Revenue Act No. 24 of 2017 (the “IRA”). Salient features of the Bill are as follows: 1. Increase in the Capital Gains Tax (“CGT”) Rate * CGT rate applicable to Individuals and Partnerships is to be increased from 10% to 15% * CGT rate applicable to Trusts, Unit Trusts, Mutual Funds and NGOs is to be increased from 10% to 30%. * Effective from enactment of the Amendment Act. 2. Def
Issue Estoppel and Fraud in Sri Lankan Criminal Law
A criminal verdict is meant to bring closure. But what if closure itself is suspect? One of the enduring tensions in criminal law lies between finality and truth. Courts exist not merely to conclude disputes, but to do so justly. When those two objectives collide, the law is forced into uncomfortable territory. The Supreme Court’s judgment in SC Appeal No. 116 of 2022 delivered on 08th May 2025 by Justice Yasantha Kodagoda, confronts this tension directly, engaging with the doctrine of issue es
