Income taxation in Nepal
Subtitle: retrospect and prospect
By: Rup Khadka.
Edition: 1st ed.
Publisher: Ratna Pustak Bhandar
Published: 2001
Place of publication: Kathmandu
Language: eng
Number of pages: 164
Subjects: Income tax -- Nepal.
First sentence: i am a students
Description: information
Notes: students
Table of contents: title: Machine generated contents note: Preface . iii
pagenum: 100; title: Foreword ix; title: 1. Income Tax Around the World 1; title: 2. Evolution of Income Tax in Nepal 4; title: 3. A Glance over the Income Tax Revenue 7; title: 4. Definition and Sources of Income 12; title: 5. Tax Exemption .15; title: 6. Ways of Defining Residents and Non-Residents 18; title: 7. Global vs. Scheduler Income Tax21; title: 8. Source vs. Worldwide Taxation 24; title: 9. Taxation of Retirement Savings 27; title: 10. Taxation of Dividend30; title: 11. Taxation of Capital Gains33; title: 12. Tax Treatment of Leasing 37; title: 13. Deductible Expenses for Assessing Income Tax40; title: 14. Allowable Deductions under the Nepalese Income Tax System 43; title: 15. Thin Capitalization 46; title: 16. Depreciation Provisions under the Income Tax System 49; title: 17. Treatment of Losses under the Income Tax System 53; title: 18. Deductible Expenses for Assessing Employment Income 56; title: 19. Basic Allowances under the Income Tax System 59; title: 20. A Review of Income Tax Rates63; title: 21. Previous versus Current Year Basis for Income Tax68; title: 22. Outline of Income Tax Assessment Systems 71; title: 23. A Note on Presumptive Taxation74; title: 24. Overview of Withholding Taxes77; title: 25. Income Tax Collection System80; title: 26. Taxation of Permanent Establishments83; title: 27. Avoidance of International Double Taxation 91; title: 28. Penal Provisions94; title: 29. A Note on the Income Tax Appeal System 97; title: 30. Income Tax Administration 100; title: Annexes106; title: Annex 1: Income Tax Act 1960106; title: Annex 2: Income Tax Act 1962113; title: Annex 3: Income Tax Act 1974123.