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Article
Nepal Issues Longstanding Notification To Seven Tax-Treaty Partners
On 12 November 2025 (26 Kartik 2082), the Government of Nepal issued its first formal notification under Section 3(4) of the Income Tax Act 2002 to seven countries with which Nepal has pre-2002 Double Taxation Avoidance Agreements.
NepalTax
Niti Partners and Associates
Article
Doing Digital Business In Nepal? Read This On Digital Tax (2025)
What are considered digital services under Nepal's new Digital Service Tax (DST) procedure?
NepalTax
Niti Partners and Associates
Article

Taxation Of Mergers And Acquisitions In Nepal (2025)

The taxation of mergers and acquisitions (M&A) in Nepal is governed by the Income Tax Act, 2058 (2002) ("Income Tax Act") and the Income Tax Rules, 2059 (2002) ("Income Tax Rules")

NepalTax

Niti Partners and Associates

Article

IRD Clarifies Treatment Of Preference Shares Under Section 57 (2026)

As per the IRD Notice, preference shares will not be included in calculating the 50% ownership change threshold under Section 57 unless those preference shares carry voting rights.

NepalTax

Niti Partners and Associates

Showing 1–4 of 4 results

Nepal Issues Longstanding Notification To Seven Tax-Treaty Partners

Doing Digital Business In Nepal? Read This On Digital Tax (2025)

Taxation Of Mergers And Acquisitions In Nepal (2025)

IRD Clarifies Treatment Of Preference Shares Under Section 57 (2026)