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斯里兰卡投资局(BOI)负责外商在斯里兰卡的投资。外国公司在当地投资可以拥有100％的股份。投资局目前可对外商投资提供全方位服务包括审核投资计划、核发许可证及税收减免。一般情况下BOI只对某些行业审查外资股份如船运业、信息业、教育业、公共交通、通讯业、矿业、渔业、林业、橡胶业,其外资股份超过40％都需经过BOI审查。 斯里兰卡对外国公司设立办事处及分公司持有的股份也有限制,
The Investment Authority of Sri Lanka (BOI) is responsible for foreign investment in Sri Lanka. Foreign companies can own 100% of their shares in local investment. The Investment Bureau currently provides a full range of services for foreign investment, including the review of investment plans, licensing and tax relief. Under normal circumstances, BOI only examines foreign-invested shares in certain industries such as shipping, information, education, public transportation, communications, mining, fishery, forestry, and rubber industries. BOI reviews BOI if its foreign-invested shares exceed 40%. Sri Lanka also imposes restrictions on foreign companies’ establishment of offices and shares held by branch companies.