Advisory & Insights
The Database Gap: Why Nepal’s Transfer Pricing Directive 2024 Has a Data Problem — and What to Do About It
Nepal’s Transfer Pricing Directive 2024 introduces a rigorous benchmarking framework — but cites data sources that are practically inaccessible to taxpayers. Until domestic financial disclosure laws are reformed, practitioners must rely on commercial databases like Prowess IQ and AceTP. Here is what you need to know.