Legal publications

Legal guides and updates, page 2

Browse publications from S & S Jurists on legal questions affecting businesses, institutions and individuals in Nepal.

Legal publications, page 2

Registration process for an e-commerce business in Nepal

Company Registration

E-Commerce Business Registration in Nepal

Learn the e-commerce business registration and platform-listing process in Nepal, including the information and documents to prepare.

27 January 20265 min read

Taxation of digital economy businesses and platforms in Nepal

E-Commerce

Taxation of the Digital Economy in Nepal

An analysis of how Nepal taxes digital services and platform activity, including income tax, VAT, digital services tax and policy questions.

27 January 20265 min read

Taxation of Nepal's informal business sector

Publications

Taxation of the Informal Sector in Nepal

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…

27 January 20265 min read

Wealth tax and income tax compared in Nepal

Publications

Wealth Tax vs. Income Tax in Nepal

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…

27 January 20267 min read

Corporate Compliance

Types of Shares in Nepal: Ordinary and Preference Shares Explained

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.…

27 January 20269 min read

A Nepal tax practitioner considering the question करमा के होला

Publications

From the perspective of a tax practitioner – करमा के होला?

थोपा थोपा पानीले नै समुन्द्र बने जस्तै सकेको योगदान गरी राष्ट्र पुनर्निर्माणको महान अभियानको हिस्सा बन्ने अवसर पनि हो यो। यस सूचना प्रकाशन सगैँ हाम्रो मनमा उब्जेको प्रश्न चाँहि यस…

26 September 20252 min read

Publications

Legal Procedure for Company Liquidation in Nepal

Review the legal procedure for company liquidation in Nepal, including conditions, the liquidator’s duties, creditor claims and dissolution.

25 September 20256 min read

Nepal's double taxation avoidance agreement network with 11 countries

Publications

Nepal Double Taxation Agreements (DTAA): Treaty Guide

Understand Nepal’s tax treaties, the income they cover, available relief and the documents generally used when claiming treaty benefits.

25 September 20257 min read

Conversion of a private company into a public limited company in Nepal

Publications

Converting a Private Company into a Public Company in Nepal

Review the requirements, approvals, documents and post-conversion duties involved in converting a private company into a public company in Nepal.

25 September 20254 min read

Legal compliance requirements for public limited companies in Nepal

Publications

Public Limited Company Compliance in Nepal

Review the formation, governance, filing and sector-specific compliance topics that apply to public limited companies in Nepal.

25 September 20253 min read

Private company registration at Nepal's Office of the Company Registrar

Publications

Private Limited Company Registration in Nepal

Learn the private limited company registration process in Nepal, including OCR filings, required documents and post-registration duties.

25 September 20254 min read

Foreign company branch office registration procedures in Nepal

Publications

Legal Procedures For Foreign Company’s Branch Office Registration In Nepal

Introduction In general, Branch Office in Nepal refers to the extension of a Foreign Company that represents the main or the parent company. Any Foreign Companies seeking to have…

25 September 20253 min read