Double Taxation Avoidance Agreement
All agreements of Nepal with other nations in relation to double taxation
This book collects the full text of the agreements Nepal has signed to avoid double taxation and prevent fiscal evasion: the SAARC multilateral agreement and ten bilateral agreements. Each chapter is one agreement, article by article, followed by its protocol where it has one.
| Agreement | Signed |
|---|---|
| SAARC Multilateral Agreement on Avoidance of Double Taxation and Mutual Administrative Assistance in Tax Matters | Dhaka, 13 November 2005 |
| Nepal and the Kingdom of Norway | Kathmandu, 13 May 1996 |
| Nepal and the Democratic Socialist Republic of Sri Lanka | Kathmandu, 6 July 1999 |
| Nepal and the Republic of Austria | Kathmandu, 15 December 2000 |
| Nepal and the People’s Republic of China | Kathmandu, 14 May 2001 |
| Nepal and the Republic of Mauritius | Kathmandu, 3 August 1999 |
| Nepal and the State of Qatar | Kathmandu, 15 October 2007 |
| Nepal and the Islamic Republic of Pakistan | Kathmandu, 25 January 2001 |
| Nepal and the Republic of India | Kathmandu, 27 November 2011 |
| Nepal and the Kingdom of Thailand | Bangkok, 2 February 1998 |
| Nepal and the Republic of Korea | Seoul, 5 October 2001 |
About the text
The wording, numbering and lettering follow the printed agreements, including their own spelling and the occasional slip in numbering. Only the layout has changed: headings are in title case, and the signatures are set out as tables. For legal work, check the wording against the official text published by the Government of Nepal.
About the book
Compiled by Rupesh Bhandari, who holds a Bachelor in Accounting and a Certificate in International Public Sector Accounting Standards, and who is also the author of Compulsory Mathematics.
ISBN 978-9937-0-8159-7. Copyright © 2020, Rupesh Bhandari.
Licensed under Creative Commons Attribution-ShareAlike 3.0 Unported (CC BY-SA 3.0): you may share and adapt this book for any purpose, even commercially, as long as you give appropriate credit, link to the license, say what you changed, and share your changes under the same license.