Intelligence

The recent floods in Nepal highlight how unexpected crises can disrupt employees and operations with little warning. Drawing on insights from a recent international workforce management conference, this article outlines practical measures employers can implement to protect their people, maintain business continuity, and build organisational resilience when disaster strikes.

In the case of Mohini Hygiene Products v. The Scotch Whisky Association (Case No. 075-CI-1164; Trademark Registration) decided on August 19, 2025 (but published this week), the Division Bench of the Supreme Court of Nepal delivered a landmark judgment reconciling domestic industrial property statutes with international treaty obligations.

In Khandachakra Municipality v. High Court Surkhet (Jumla Bench) and others, Writ No. 082-WO-1070, decided on 16 June 2026, the Supreme Court of Nepal reaffirmed that proceedings under Section 30 of the Arbitration Act, 1999 (Arbitration Act)) do not permit courts to reconsider the merits, evidence or technical findings underlying an arbitral award.

An Initial Public Offering (IPO) is the process through which a company offers its shares to the general public for the first time. IPO registration in Nepal refers to the legal and regulatory procedure that a company must complete before issuing shares to the public. The process is regulated by the Securities Act, 2063, the Companies Act, 2063, and regulations issued by the Securities Board of Nepal (SEBON). IPO registration is designed to ensure transparency, investor protection, disclosure of material information, and compliance with capital market requirements. Before a company can issue shares to the public, it must obtain approval from SEBON and satisfy various legal, financial, and procedural requirements.

In the landmark ruling of Dish Media Network Limited vs. Revenue Tribunal Kathmandu et al. Writ No. 080-WO-0380, January 18, 2024 (2080/10/05 B.S.) (“Dish Home Case,”) the division bench of the Supreme Court of Nepal established a vital precedent bridging the gap between special tax statutes and general civil procedures. The bench, comprising Honorable Justices Dr. Manoj Kumar Sharma and Mahesh Sharma Paudel, ruled on whether administrative tax deadlines can completely bar a company’s access to justice during a medical crisis.

Nepal has introduced a statutory Safe Harbour framework for transfer pricing through the amendments made by the Finance Act, 2083 to the Income Tax Act, 2058. The new provision, Section 33A, establishes prescribed conditions under which eligible taxpayers can determine the transfer price of specified transactions by applying the statutory safe harbour benchmarks. The reform adds a more predictable mechanism to Nepal’s existing transfer pricing framework, which is principally governed by Section 33 of the Income Tax Act and the Inland Revenue Department‘s Transfer Pricing Directives, 2024 (2081 BS).