The corpus

One hundred standalone articles across eleven clusters. Section overviews are listed separately and are not counted as articles.

Last updated 26 August 2026

Each article answers one question for one reader. Overlapping queries are merged into the single best guide rather than split across near-duplicate pages, so the count below is the count of distinct editorial works — not of routes.

100

Standalone articles

Section overviews (not counted)

100

Drafted

In fact check

In expert review

Published

ID	Article	Cluster	Type	Primary reader	Status
A001	Nepal's Economy: Structure, Size and What Drives It How large is Nepal's economy, what actually drives it, and how reliable are the figures?	Business environment	Data analysis	Executives; institutional investors; researchers	Commissioned
A002	How Nepal Is Governed: The Institutions That Regulate Business Which body actually decides the thing I need decided, at which tier of government?	Business environment	Reference	Foreign companies; advisers	Commissioned
A003	Market Entry Routes into Nepal Compared Should I incorporate, open a branch, take a JV partner, appoint a distributor, or licence?	Business environment	Comparison	Foreign companies evaluating Nepal	Commissioned
A004	What It Costs to Set Up and Operate in Nepal What should I budget to establish and run a business in Nepal, and what cannot be reliably estimated?	Business environment	Guide	Executives; foreign companies	Commissioned
A005	Nepal's Labour Market: Workforce, Wages, Skills and Outward Migration Can Nepal staff my operation, at what cost, and what does outward migration do to that answer?	Business environment	Data analysis	Foreign companies; sector developers	Commissioned
A006	Land and Business Premises: Ownership Limits, Leasing and Industrial Estates Can my company own land in Nepal, and if not, what are the workable alternatives?	Business environment	Legal explainer	Foreign companies; developers; manufacturers	Commissioned
A007	Trade, Transit and Logistics: India, China and the Border Economy How do goods physically move in and out of a landlocked country, and how reliable is each route?	Business environment	Sector analysis	Importers; exporters; manufacturers	Commissioned
A008	Country Risk for Business in Nepal: Political, Regulatory, Currency and Operational What is the defensible risk framing for a board paper or credit committee?	Business environment	Guide	Boards; banks; DFIs; insurers	Commissioned
A009	Choosing a Legal Form in Nepal Which legal form should this business take, and what does each one cost me later?	Companies & governance	Comparison	Founders; foreign companies; advisers	Commissioned
A010	Registering a Private Limited Company in Nepal What are the actual steps, documents, fees and timeframes to incorporate?	Companies & governance	Process	Founders; foreign investors	Commissioned
A011	Branch, Liaison and Project Offices of Foreign Companies Can I operate through a branch or liaison office instead of incorporating, and what may each actually do?	Companies & governance	Process	Foreign companies	Commissioned
A012	Registration, Approval, Licence or Permit? What Your Business Actually Needs I have registered the company — why can I still not trade?	Companies & governance	Comparison	All operating businesses; foreign entrants	Commissioned
A013	Industry Registration and Classification at the Department of Industry How is my industry classified, and what follows from that classification?	Companies & governance	Process	Manufacturers; foreign investors	Commissioned
A014	Share Capital, Shareholders and Share Transfers How is capital structured, and what approvals does a share transfer need?	Companies & governance	Legal explainer	Investors; founders; advisers	Commissioned
A015	Directors, Officers and Board Duties Who can be a director, what are they liable for, and what must the board actually do?	Companies & governance	Legal explainer	Directors; governance functions; advisers	Commissioned
A016	Shareholder Agreements and Joint Ventures: What Is Enforceable Will my shareholder agreement actually be enforced in Nepal?	Companies & governance	Legal explainer	Foreign investors; Nepali partners; counsel	Commissioned
A017	Beneficial Ownership, Related-Party Rules and Corporate Disclosure What must be disclosed about who ultimately owns and controls a Nepali company?	Companies & governance	Legal explainer	Banks; institutional investors; compliance functions	Commissioned
A018	Nepal Rastra Bank and the Banking Legal Framework Who regulates banking in Nepal, under what statutes, and what are the classes of institution?	Banking & FX	Sector analysis	Banks; investors; advisers	Commissioned
A019	Licensing, Ownership, Consolidation and Resolution of Nepali Banks Can a foreign institution own or acquire a Nepali bank, and what happens when a bank fails?	Banking & FX	Legal explainer	Foreign banks; institutional investors	Commissioned
A020	The NRB Unified Directives: A Working Map Which directive governs this question, which institution classes does it bind, and what is the current version?	Banking & FX	Reference	Banks; counterparties; compliance; investors	Commissioned
A021	Capital Adequacy and Prudential Requirements What capital must a Nepali bank hold, and how is it measured?	Banking & FX	Legal explainer	Banks; investors; credit analysts	Commissioned
A022	Asset Classification, Provisioning and Non-Performing Loans How does a Nepali bank classify and provision a loan, and what do the NPL figures actually measure?	Banking & FX	Legal explainer	Credit analysts; investors; borrowers	Commissioned
A023	Exposure Limits: Single Obligor, Group and Sector Concentration How much can one bank lend to my group, and what happens when I need more?	Banking & FX	Legal explainer	Borrowers; project sponsors; banks	Commissioned
A024	Liquidity, Reserves and Funding Requirements What liquidity and reserve requirements bind Nepali banks, and why does the system periodically tighten?	Banking & FX	Legal explainer	Banks; treasury functions; analysts	Commissioned
A025	Bank Governance and Fit-and-Proper Requirements Who may sit on a Nepali bank board, and what governance rules bind them?	Banking & FX	Legal explainer	Bank boards; investors; nominees	Commissioned
A026	How Lending Is Priced and Directed: Base Rate, Spread, Priority and Restricted Sectors Why is my rate what it is, and why will a bank not lend for this purpose?	Banking & FX	Legal explainer	Borrowers; CFOs; investors	Commissioned
A027	Opening and Operating a Corporate Bank Account What does a Nepali bank require to open and operate a corporate account?	Banking & FX	Process	Foreign companies; new entities; finance teams	Commissioned
A028	Business Credit: Appraisal, Collateral, Guarantees and the Credit Information Bureau What will a Nepali bank actually lend against, and how is my creditworthiness assessed?	Banking & FX	Guide	Borrowers; CFOs; foreign subsidiaries	Commissioned
A029	Nepal's Foreign Exchange Regime: The Indian Rupee Peg, Convertibility and Capital Controls What can be converted, by whom, and with whose permission?	Banking & FX	Legal explainer	Treasury; foreign investors; boards	Commissioned
A030	Cross-Border Money: FDI Inflows, Repatriation, Foreign Loans and Trade Finance How does money lawfully enter Nepal, service itself, and leave again?	Banking & FX	Process	Foreign investors; CFOs; treasury	Commissioned
A031	Payments Regulation: PSO and PSP Licensing, Wallets and Digital Financial Services What licence does a payments business need in Nepal, and what obligations follow?	Banking & FX	Legal explainer	Fintechs; banks; merchants; investors	Commissioned
A032	AML/CFT, Sanctions, Correspondent Banking and the Remittance Industry What does Nepal's AML regime require of me, and what does grey-listing change in practice?	Banking & FX	Legal explainer	Compliance functions; banks; remittance operators	Commissioned
A033	Nepal's Foreign Investment Framework and What the 2025 Amendments Changed What law governs foreign investment in Nepal, and what recently changed?	Foreign investment	Legal explainer	Foreign investors; counsel	Commissioned
A034	The Negative List: Sectors Closed and Capped to Foreign Investors Is the activity I want to do open to foreign investment at all?	Foreign investment	Legal explainer	Foreign investors; advisers	Commissioned
A035	Minimum Foreign Investment Thresholds and Exemptions What is the minimum I must invest, and does my sector have an exemption?	Foreign investment	Legal explainer	Foreign investors; startups	Commissioned
A036	Which Approval Route Applies: Automatic, Department of Industry or Investment Board Nepal Which body approves this investment, and what decides that?	Foreign investment	Comparison	Foreign investors; advisers	Commissioned
A037	The Foreign Investment Approval Process: Documents, Steps and Timelines What do I file, with whom, in what order, and how long does each stage take?	Foreign investment	Process	Foreign investors; advisers	Commissioned
A038	Technology Transfer, Royalties and Service Fees How do I licence technology or a brand into Nepal and get paid for it?	Foreign investment	Legal explainer	Foreign licensors; technology companies	Commissioned
A039	Investment Protection: Treaties, ICSID and Practical Recourse What protection do I have if the state acts against my investment?	Foreign investment	Legal explainer	Foreign investors; counsel; DFIs	Commissioned
A040	Non-Resident Nepalis: What NRN Status Changes What may I do as an NRN that a foreign investor may not?	Foreign investment	Legal explainer	Nepali diaspora	Commissioned
A041	Public–Private Partnerships and Government-Linked Investment How does the Nepali state contract with private capital, and what is the delivery record?	Foreign investment	Legal explainer	Infrastructure developers; DFIs	Commissioned
A042	Corporate Income Tax: Rates, Bases and Sector Variations What rate applies to this business, and on what base?	Tax & compliance	Legal explainer	CFOs; investors; advisers	Commissioned
A043	Tax Incentives, Exemptions and Rebates for Industry Does this business qualify for a reduced effective rate, and on what conditions?	Tax & compliance	Comparison	Investors; manufacturers; IT companies	Commissioned
A044	Value Added Tax: Registration, Rates, Returns and Refunds When must I register, what do I charge, and will I actually get a refund?	Tax & compliance	Guide	Finance teams; all registered businesses	Commissioned
A045	Withholding Tax: Rates, Obligations and Final Withholding What must I withhold on this payment, and is it final or creditable?	Tax & compliance	Legal explainer	Payers; finance teams; advisers	Commissioned
A046	Employing People in Nepal: Contracts, Payroll Tax, Social Security and Work Permits How do I lawfully employ Nepali and foreign staff, and what does it cost?	Tax & compliance	Legal explainer	Employers; HR; foreign staff	Commissioned
A047	Capital Gains Tax: Shares, Land and Business Sales What is the tax cost of disposing of this asset, and does it differ for a foreign seller?	Tax & compliance	Legal explainer	Investors; sellers; advisers	Commissioned
A048	Cross-Border Taxation: Permanent Establishment, Service Fees and Digital Service Tax Can I have a Nepali tax exposure without a Nepali entity?	Tax & compliance	Legal explainer	Non-resident suppliers; foreign companies	Commissioned
A049	Nepal's Double Taxation Treaties and How Relief Is Claimed Is there a treaty between Nepal and my jurisdiction, and how do I actually claim relief?	Tax & compliance	Reference	Foreign investors; tax advisers	Commissioned
A050	Transfer Pricing and Related-Party Transactions What are Nepal's transfer pricing rules, and what documentation is expected?	Tax & compliance	Legal explainer	Multinationals; CFOs; advisers	Commissioned
A051	Tax and Corporate Compliance: Registration, Filing Calendar, Assessment and Disputes What must I file, when, and what happens in an assessment or an appeal?	Tax & compliance	Process	Finance teams; advisers	Commissioned
A052	Customs Duty, Import Procedure and Landed Cost What will it actually cost to land these goods, and how do I clear them?	Tax & compliance	Process	Importers; manufacturers; traders	Commissioned
A053	Export Incentives, Duty Drawback and LDC Graduation What support exists for exporting from Nepal, and what changes when LDC status ends?	Tax & compliance	Legal explainer	Exporters; manufacturers	Commissioned
A054	Financial Reporting, Audit and NFRS Requirements What must be reported and audited, and how does NFRS differ from IFRS in application?	Tax & compliance	Legal explainer	Finance functions; auditors; investors	Commissioned
A055	Nepal's IT and Software Export Sector: Size, Model and Constraints Is Nepal a credible delivery or export location, and what limits it?	Technology	Sector analysis	Technology companies; investors	Commissioned
A056	Foreign Exchange and Banking for IT and Service Exporters How do I legally receive foreign currency for services exported from Nepal?	Technology	Process	IT exporters; freelancers; service firms	Commissioned
A057	Structuring and Funding a Startup in Nepal How do I structure a Nepali startup so that it can raise money later?	Technology	Guide	Founders; angel investors	Commissioned
A058	Telecommunications and Internet Regulation How is Nepal's telecoms market structured and licensed?	Technology	Sector analysis	Telecom investors; enterprise buyers	Commissioned
A059	E-commerce, Electronic Transactions and Digital Signatures What law governs selling and contracting online in Nepal?	Technology	Legal explainer	Online businesses; marketplaces	Commissioned
A060	Data Protection, Privacy and Cross-Border Data Transfer What data protection obligations actually bind me in Nepal?	Technology	Legal explainer	Technology companies; banks; compliance	Commissioned
A061	Cybersecurity Obligations and Incident Response What must I do about cybersecurity in Nepal, and to whom do I report an incident?	Technology	Legal explainer	Technology companies; banks; boards	Commissioned
A062	Cloud, Data Centres and the Legal Gaps Around AI Can Nepal host compute and data, and what rules apply to AI systems?	Technology	Sector analysis	Infrastructure investors; technology companies; boards	Commissioned
A063	Intellectual Property in Nepal: Trademarks, Patents, Designs and Copyright How do I register and actually enforce IP in Nepal?	Technology	Process	Brand owners; licensors; technology companies	Commissioned
A064	Nepal's Electricity Sector: Institutions, Capacity and Market Structure Who does what in Nepal's power sector, and what does the system look like now?	Energy	Sector analysis	Developers; lenders; policymakers	Commissioned
A065	Survey and Generation Licensing: The Sequence and What Stalls It What licences does a project need, in what order, and where does the queue stop?	Energy	Process	Hydropower developers	Commissioned
A066	Developing a Hydropower Project: Stages, Approvals and Actors What is the full development sequence from site identification to commissioning?	Energy	Process	Developers; lenders; EPC contractors	Commissioned
A067	Power Purchase Agreements and the Offtake Constraint Can I sell the power, and on what terms?	Energy	Legal explainer	Developers; lenders; investors	Commissioned
A068	Electricity Tariffs and the Electricity Regulatory Commission Who sets tariffs in Nepal and on what basis?	Energy	Legal explainer	Developers; large consumers; investors	Commissioned
A069	Land, Forest, Environmental and Social Approvals for Energy Projects What approvals does the land and environmental side of a project require?	Energy	Process	Developers; lenders; DFIs	Commissioned
A070	Transmission, Grid Connection and Open Access How do I connect, and can I sell to someone other than the utility?	Energy	Legal explainer	Developers; large consumers; traders	Commissioned
A071	Financing Hydropower: Lenders, Security Packages and Foreign Loans How is a Nepali hydropower project actually financed, and what security can a lender take?	Energy	Guide	Sponsors; lenders; DFIs	Commissioned
A072	Foreign Investment in Nepali Energy: Ownership, Royalties, Incentives and Local Shares What are the terms of foreign participation in Nepali power projects?	Energy	Legal explainer	Foreign developers; investors	Commissioned
A073	Cross-Border Power Trade, Licence Expiry and Project Exit Can I export power, and what happens at the end of the licence?	Energy	Sector analysis	Developers; investors; traders	Commissioned
A074	Nepal's Tourism Market: Arrivals, Segments, Seasonality and Spend How large is Nepali tourism, who comes, and what do they spend?	Tourism & aviation	Data analysis	Operators; hotel investors; researchers	Commissioned
A075	Foreign Investment in Tourism: What Is Open, Capped and Closed What may a foreign investor own in Nepali tourism?	Tourism & aviation	Legal explainer	Foreign tourism investors	Commissioned
A076	Tourism Industry Registration and Licensing: Travel, Trekking and Adventure Which licence does this tourism activity need, and how do I get it?	Tourism & aviation	Process	Tourism operators; diaspora entrepreneurs	Commissioned
A077	Developing and Operating a Hotel in Nepal What does it take to build and run a hotel here, and does the economics work?	Tourism & aviation	Guide	Hotel investors and operators	Commissioned
A078	Mountaineering, Trekking Permits and Protected Areas What permits, royalties and obligations apply to expeditions and protected-area trekking?	Tourism & aviation	Legal explainer	Expedition operators; agencies	Commissioned
A079	Aviation: Market Structure, Ownership Limits and the Safety Regime Can I invest in or operate an air service in Nepal, and what is the safety position?	Tourism & aviation	Sector analysis	Airlines; tourism operators; investors	Commissioned
A080	Nepal's Capital Markets: SEBON, NEPSE and CDSC Who regulates, operates and settles Nepal's securities market?	Capital markets	Sector analysis	Investors; issuers; advisers	Commissioned
A081	Listing in Nepal: IPO and FPO Requirements and Process How does a company go public in Nepal?	Capital markets	Process	Issuers; advisers	Commissioned
A082	Disclosure, Prospectuses and Market Conduct What must a listed issuer disclose, and what conduct is prohibited?	Capital markets	Legal explainer	Issuers; intermediaries; investors	Commissioned
A083	How NEPSE Trades and Settles: Dematerialisation, CDSC and Market Mechanics How does the exchange actually work day to day?	Capital markets	Sector analysis	Investors; researchers; intermediaries	Commissioned
A084	Merchant Banking and Market Intermediaries Who are the licensed intermediaries and what does each do?	Capital markets	Legal explainer	Issuers; fund managers; investors	Commissioned
A085	Mutual Funds and Collective Investment Schemes How do Nepali collective investment schemes work and who runs them?	Capital markets	Sector analysis	Retail and institutional investors; managers	Commissioned
A086	Specialised Investment Funds: Private Equity and Venture Capital How is a private fund licensed and operated in Nepal?	Capital markets	Legal explainer	Fund managers; institutional investors	Commissioned
A087	Debt Securities: Corporate Debentures and Government Securities What fixed-income instruments exist in Nepal and how are they issued and traded?	Capital markets	Sector analysis	Institutional investors; treasury; issuers	Commissioned
A088	Who Can Buy Nepali Securities: Foreign, NRN and Institutional Access Am I permitted to buy Nepali listed securities at all?	Capital markets	Legal explainer	Foreign investors; diaspora; funds	Commissioned
A089	Nepal's Insurance Market: Structure, Regulation and Capital After Consolidation Who regulates Nepali insurance, who operates in it, and what did consolidation change?	Insurance	Sector analysis	Insurers; investors; researchers	Commissioned
A090	Licensing an Insurer and the Limits on Foreign Participation Can a foreign insurer enter Nepal, and how?	Insurance	Legal explainer	Foreign insurers; investors	Commissioned
A091	Solvency, Capital and Investment Limits for Insurers What capital must an insurer hold and where may it invest its float?	Insurance	Legal explainer	Insurers; investors; analysts	Commissioned
A092	Insurer Governance, Product Approval and Market Conduct How are products approved and conduct supervised?	Insurance	Legal explainer	Insurers; boards; compliance	Commissioned
A093	Insurance Distribution: Agents, Brokers, Bancassurance and Digital Channels How is insurance sold in Nepal, and who is licensed to sell it?	Insurance	Legal explainer	Insurers; banks; distributors	Commissioned
A094	Reinsurance in Nepal: The National Reinsurer, Cessions and Capacity How is Nepali risk reinsured and what capacity exists?	Insurance	Legal explainer	Insurers; reinsurers; risk managers	Commissioned
A095	Commercial Insurance and Catastrophe Exposure for Businesses in Nepal What cover must I buy, what can I buy, and what is uninsurable here?	Insurance	Guide	Risk managers; operating businesses; lenders	Commissioned
A096	Selling a Business or Shares in Nepal: Approvals, Valuation, Tax and Proceeds How do I sell, what approvals does it need, and what do I actually receive?	Exit & disputes	Process	Exiting investors; buyers; advisers	Commissioned
A097	Closing a Company: Voluntary Liquidation and Deregistration How do I close cleanly rather than abandoning the entity?	Exit & disputes	Process	Companies ceasing operations; advisers	Commissioned
A098	Insolvency and Restructuring: The Framework and How Little It Is Used What does Nepal's insolvency regime offer, and does it work?	Exit & disputes	Legal explainer	Creditors; lenders; distressed companies	Commissioned
A099	Commercial Dispute Resolution: Courts, Commercial Benches and Enforcement Where does a commercial claim go, how long does it take, and can I enforce the result?	Exit & disputes	Legal explainer	Businesses in dispute; counsel; investors	Commissioned
A100	Arbitration in Nepal and Enforcement of Foreign Arbitral Awards Will an arbitration clause be worth anything here?	Exit & disputes	Legal explainer	Foreign investors; counsel	Commissioned

Section overviews

Eleven cluster overviews. These are routes and navigation, not articles, and are excluded from the count above.