Tax Advisory 5 min read•2026-09-16
Cross-Border Taxation and Profit Repatriation in Nepal
Essential guidance on withholding taxes, Double Taxation Avoidance Agreements (DTAA), and foreign exchange clearances from Nepal Rastra Bank.
For multinational enterprises operating in Nepal, understanding the mechanics of foreign dividend repatriation, management fees taxation, and TDS compliance is critical for capital efficiency. This analysis details the required approval sequences through the Department of Industry and central bank regulations.

Authored by CA Prayas Shrestha
Managing Partner • Prayas & Associates
Dual Fellow Chartered Accountant (ICAN & ICAI), DISA certified, and LLB with 15+ years experience advising international entities on US GAAP, NFRS, and cross-border outsourcing.
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