Insights
Investment Management
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 general public vide notice dated 9 February 2021. The draft document includes, among others, the provisions relating to approval...
Concept and Base for determination of Permanent Establishment (PE)
Foundation for Imposing Tax 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. The concept of Permanent Establishment is necessary to...
FDI allowed in Agricultural Sector
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 dated 04 January 2021 (20 Poush2077) exercising the power conferred by Section 50 of...
