Topic resources
Permanent Establishment / Cross-border Withholding Basics
Browse the guidance and official references below for Permanent Establishment / Cross-border Withholding Basics. The linked articles explain their coverage and any conditions that need checking for your case.
Official references
- IRD — Entity income-tax rates, FY 2083/84
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- Department of Industry — Industry-registration guidance
- NRB — Foreign Investment and Foreign Loan Management Bylaw 2078, fifth amendment 2082/09/14
- Department of Industry — Automatic-route investment notice, Gazette 2082/11/04
- Department of Industry — Industry and trademark notice
- Department of Industry — Investment notice, January 2024
- Department of Industry — One Stop Service Centre
- NRB — Foreign-exchange Circular 2/2083–84, 5 October 2026
Check the source and period
Select the fiscal-year edition that applies to your transaction. Keep earlier editions for historical work.
Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.