Articles
DTAA of Nepal with Austria and Bangladesh
Nepal is in DTAA agreement with 11 different countries. A short comparative study of the DTAA of Nepal with Austria and Bandlagesh is shown in the table below. Please refer desktop version for more clarity.
DTAA of Nepal with Norway, Mauritius and Korea
Nepal is in DTAA agreement with 11 different countries. A short comparative study of the DTAA of Nepal with Norway, Mauritius and Korea is shown in the table below. Please refer desktop version for more clarity.
DTAA of Nepal with China, Thailand and Qatar
Nepal is in DTAA agreement with 11 different countries. A short comparative study of the DTAA of Nepal with China, Thailand and Qatar is shown in the table below. Please refer desktop version for more clarity.
Summary of DTAA of Nepal with India, Pakistan and Sri Lanka
May be taxed in both states. Limit for tax in the source state is 10% of the gross amount. Exempt in the source country if derived by central banks, government or political subdivisions. If such interest income is effectively connected with PE, such interest is to be charged as business income
DTAA of Nepal With India
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.