Home Taxation in NepalCorporate Tax Liaison office or representative office in Nepal?

Liaison office or representative office in Nepal?

by dbusiness
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Does a liaison office or representative office triggers as a Nepal PE?

Sec. 154 of Company Act 2006 specifies that “where any foreign company carries on any transaction for a period of one month or more through an office established in Nepal or used therefore or appoints any person for regular contact or avails his service, such company shall be deemed to have done a transaction or established an office in Nepal.” 

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