A Foreign investor can invest or operate a business in Nepal (i) by incorporating a limited liability company in Nepal, (ii) by acquiring shares of a limited liability company already in existence.
Finance Act 2079/80 (2022/23) has introduced Digital Service Tax on Digital Services provided by Non Resident Person to the Resident Consumers.
The Inland Revenue Department (IRD) of Nepal has recently introduced Transfer Pricing Guidelines to regulate cross-border transactions among associated enterprises.
