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The Government of Nepal has formally enforced a new compliance requirement mandating all registered enterprises to conduct an annual labor audit in accordance with the Labor Act, 2074 (2017) and the Labor Rules, 2075 (2018). This legal reform aims to ensure...
1. Introduction In Nepal, many groups working in areas like education, health, social development, or humanitarian aid often call themselves NGOs or NPOs. However, these terms are not the same in law each has a different legal setup and is regulated by different...
A foreign permanent establishment (FPE) in Nepal is defined as a fixed place of business or dependent agency of a non-resident foreign entity carrying on business activities in Nepal, which is treated as a separate taxable entity under Nepalese tax law, with...
In a significant move toward enhancing workplace health and safety compliance, the Ministry of Labor, Employment and Social Security (MOLESS) has, for the first time, published an official List of Occupational Diseases through the Nepal Gazette on August 11, 2025....
With the rapid growth of digital technology, e-commerce has transformed how people buy, sell, and deliver goods and services. In Nepal, the Electronic Commerce (E-Commerce) Act, 2081, provides a dedicated legal framework for regulating online business activities,...
Introduction The digital economy has expanded rapidly in Nepal over the last decade, transforming business models, consumer behavior, and revenue collection dynamics. Digital service platforms ranging from e-commerce marketplaces and ride-sharing applications to...
1. Introduction Nepal’s informal sector remains one of the most defining structural characteristics of its economy. It is deeply interwoven with employment generation, household subsistence, and local markets, especially in urban centers and rural trading hubs. The...
1. Introduction The public discourse on introducing a wealth tax in Nepal has grown stronger in recent years, especially as wealth concentration has increased in urban centers while revenue needs at local and national levels continue to expand. At the same time,...
1. Introduction When a company is incorporated in Nepal under the Companies Act, 2063 (2006), its capital is divided into shares, and ownership is represented through those shares. Shareholders are the true proprietors of a company, and their rights and obligations...
