Tax

Introduction Tax compliance is a legal obligation and a business discipline. For companies and practitioners operating in Nepal, failing to…

Introduction As of the 2024–2025 fiscal updates and Budget 2082/83 measures, the Government of Nepal has expanded targeted fiscal incentives…

Introduction Double taxation — taxing the same income in two countries — is a real, practical risk for cross-border investors….

1. Introduction — Why does withholding tax matter to every business in Nepal? Withholding tax — commonly referred to as…