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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.
Two factors, fixed place and business, are compulsory in case of Fixed Place PE.
Nepal Rastra Bank (NRB) has issued Foreign Direct Investment and Loan Management By-law, 2077 (2021 AD) as a Consultation Document to the..
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.
Nepal Rastra Bank (NRB) has recently revised one of its earlier circular to ease the process of taking loan in foreign currency by the Nepalese company with foreign investment from their foreign investors.
The arrangement of facility of Foreign Currency Exchange for Import of Foreign Service Online is a commendable step by Nepal Rastra Bank. This will ease out the payment of foreign currency on the purchase of necessary services for the needy users.
Cyber-attack is an attempt to gain illegal access to a computer or computer system for the purpose of causing damage or harm. It compromises confidentiality, integrity and/ or availability of the data, which may have greater financial and reputational impact to the organization.
Government of Nepal (GoN) has decided to allow foreign direct investment (FDI) in the primary agriculture production with certain conditions by publishing a notice on Nepal Gazette.
Cybersecurity incident is a security event that compromises the integrity, confidentiality, and /or availability of an information asset whereas a breach is an incident that results in confirmed disclosure of data to an unauthorized party.
Coronavirus (COVID-19) severely impacts traditional economic patterns, both in macro-economics and micro-economics.
Confidentiality, Integrity and Availability of information are critical to any organization for the on-going functions and good governance.
It may be too early to comment upon the exact taxation approach, however, the possibility cannot be ruled out that appropriate taxation on Digital Economy may lead to a wider tax base and a new source of Tax Avenue for the government.