Doing Business in Nepal

Snapshot of Transfer Pricing in Nepal Particulars Transfer Pricing Law Filing requirements Recommendations Details Nepal tax laws has provisions on Transfer Pricing which covers transaction between "associated person". The law, in brief, states that transaction should be at arm's length price. Presently, there is no filing requirement or requirement to prepare a detail Transfer Pricing Study Report in Nepal. Accordingly, no local standard requirement or compliances to be done As per commonly accepted TP regulations world-wide, it is advisable that the company maintain adequate document to justify the arm's length nature of the transactions with associated person. Reference can be drawn to OECD principle for documentation. Doing Business in Nepal PwC May 2019 18

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