Highlights on FITTA Regulations 2077 (2021 AD)
The Regulation has prescribed the time period to bring foreign investment into Nepal. Also, it has fixed the Royalty and Other Fees on Technology Transfer and Trademark.
Permanent Establishment (PE) in case of Fixed Place of Business
Two factors, fixed place and business, are compulsory in case of Fixed Place PE.
Foreign Investors going to be allowed to borrow loan from Abroad
Nepal Rastra Bank (NRB) has issued Foreign Direct Investment and Loan Management By-law, 2077 (2021 AD) as a Consultation Document to the..
Concept and Base for determination of Permanent Establishment (PE)
The basis of taxation in any country depends upon “Residence Rule” and “Source of Income Rule”. In both of the rules determination of “Permanent Establishment” (PE) plays a vital role.
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FMCG
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