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Exceptionalism of Domestic Debt Restructuring in Sri Lanka
Sri Lanka's approach to Domestic Debt Restructuring (DDR) stands out in its specificity and methodology. Notably, the strategy is centred on restructuring superannuation funds and Central Bank Holdings. According to an IMF staff report titled “Issues in Restructuring of Sovereign Domestic Debt” that detailed all 14 DDR episodes from 1998 onwards*, Sri Lanka is the only country that has adopted such a focused approach. The table and the Venn diagram below illustrate a clear deviation from the norm. While all 14 DDR episodes involved the restructuring of the banking sector, and 64% restructured private holdings, none exclusively targeted their pension funds. Only Grenada and Ghana included public pension funds in their restructuring, but these funds were among several other targets.
Featured Insight
Exceptionalism of Domestic Debt Restructuring in Sri Lanka
Sri Lanka's approach to Domestic Debt Restructuring (DDR) stands out in its specificity and methodology. Notably, the strategy is centred on restructuring superannuation funds and Central Bank Holdings. According to an IMF staff report titled “Issues in Restructuring of Sovereign Domestic Debt” that detailed all 14 DDR episodes from 1998 onwards*, Sri Lanka is the only country that has adopted such a focused approach. The table and the Venn diagram below illustrate a clear deviation from the norm. While all 14 DDR episodes involved the restructuring of the banking sector, and 64% restructured private holdings, none exclusively targeted their pension funds. Only Grenada and Ghana included public pension funds in their restructuring, but these funds were among several other targets.
Featured Insight
Exceptionalism of Domestic Debt Restructuring in Sri Lanka
Sri Lanka's approach to Domestic Debt Restructuring (DDR) stands out in its specificity and methodology. Notably, the strategy is centred on restructuring superannuation funds and Central Bank Holdings. According to an IMF staff report titled “Issues in Restructuring of Sovereign Domestic Debt” that detailed all 14 DDR episodes from 1998 onwards*, Sri Lanka is the only country that has adopted such a focused approach. The table and the Venn diagram below illustrate a clear deviation from the norm. While all 14 DDR episodes involved the restructuring of the banking sector, and 64% restructured private holdings, none exclusively targeted their pension funds. Only Grenada and Ghana included public pension funds in their restructuring, but these funds were among several other targets.
Featured Insight
Exceptionalism of Domestic Debt Restructuring in Sri Lanka
Sri Lanka's approach to Domestic Debt Restructuring (DDR) stands out in its specificity and methodology. Notably, the strategy is centred on restructuring superannuation funds and Central Bank Holdings. According to an IMF staff report titled “Issues in Restructuring of Sovereign Domestic Debt” that detailed all 14 DDR episodes from 1998 onwards*, Sri Lanka is the only country that has adopted such a focused approach. The table and the Venn diagram below illustrate a clear deviation from the norm. While all 14 DDR episodes involved the restructuring of the banking sector, and 64% restructured private holdings, none exclusively targeted their pension funds. Only Grenada and Ghana included public pension funds in their restructuring, but these funds were among several other targets.
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Gazette No 2091/3 -(10/1/2018)-FISCAL POLICY DEPARTMENT- STAMP DUTY (SPECIAL PROVISIONS) ACT, NO.12 OF 2006 Order under Section 3
Official changes made to existing regulations/taxes or introduction of new regulations/taxes. This iswith regards to items applicable for Stamp Duty under the relevant Act.
Download as PDF
Gazette No 2104/05 -(12/31/2018)-FISCAL POLICY DEPARTMENT- Amendment to the Order under Sec 3 of Stamp Duty (Special Provisions) Act
Official changes made to existing regulations/taxes or introduction of new regulations/taxes. This is with regards to items applicable for Stamp Duty under the relevant Act.
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Gazette No 2149/18 -(11/4/2019)-FISCAL POLICY DEPARTMENT- Order to amend the Gaz. Ex. No. 1465/20 published under Stamp Duty (Special Provisions) Act
Official changes made to existing regulations/taxes or introduction of new regulations/taxes. This is with regards to items applicable for Stamp Duty under the relevant Act.
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Gazette No 1947/45 -(1/1/2016)-FISCAL POLICY DEPARTMENT- STAMP DUTY (SPECIAL PROVISIONS) ACT, No. 12 OF 2006 Order under Section 3
Official changes made to existing regulations/taxes or introduction of new regulations/taxes. This is with regards to items applicable for Stamp Duty under the relevant Act.
Download as PDF
SEC/2015/03
A circular distributed by the Inland Revenue Department to relevant persons/institutions. Examples of areas covered include revisions to existing taxes/levies and imposition of new taxes.
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SEC/2019/01
A circular distributed by the Inland Revenue Department to relevant persons/institutions. Examples of areas covered include revisions to existing taxes/levies and imposition of new taxes.
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SEC/2019/02
A circular distributed by the Inland Revenue Department to relevant persons/institutions. Examples of areas covered include revisions to existing taxes/levies and imposition of new taxes.
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