Intelligence

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.

On 1 January 2025, SIAC implemented the Singapore International Arbitration Centre Rules 2025 ("SIAC Rules"), introducing a major enhancement to its emergency arbitration framework.

Arbitrability, or the scope of issues that can be resolved through arbitration rather than traditional court litigation, is regulated in Nepal by the Arbitration Act 1999 the National Civil Code 2017 National Criminal Code 2017 and relevant international conventions.

Nepal is a party to the 1958 New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards ("New York Convention"), having acceded in 1998 with both reciprocity and commercial reservations.