Industries · Technology & Emerging

Foreign-invested subsidiaries

A foreign-invested company answers to its parent as well as to Nepal's regulators. Approvals, the NRB record of the investment, transfer pricing and the route to repatriate profit are the questions from the first day.

The questions that decide the numbers

What a foreign-invested subsidiaries business needs answered.

  1. 01Are the approvals and the NRB record in order for repatriation?
  2. 02Is intercompany pricing defensible?
  3. 03Does reporting meet both Nepal and the parent's standard?
  4. 04Is the minimum investment kept and documented?

Across technology & emerging

Revenue that is recognised over time rather than on delivery, costs that are almost entirely people, and often a foreign parent or customer that brings transfer pricing and repatriation into scope. For subsidiaries and outsourcing operations, the recurring issues are intercompany pricing that can be defended, and the reporting package the parent needs on its own basis. Growth is rarely the problem. Proving margin on each contract usually is.

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