Alpine Law Associates is the leading full-service law firm encompassing a wide range of legal practices located in Kathmandu, Nepal. It consists of a team of the country's best lawyers, each with expertise in their respective fields, tailored to meet clients' specific needs.
Anamnagar-29, Kathmandu
Discover the detailed categorization of companies in Nepal under the Company Act, 2063. Learn about private, public, nonprofit, foreign, and government companies, including their characteristics, requirements, and legal frameworks. Alpine Law Associates, a leading law firm in Nepal, provides expert insights to help you understand business entities and their regulatory compliance.
The Permanent Account Number (PAN) system is essential for individuals and businesses in Nepal to comply with tax regulations and conduct financial transactions legally. Issued by the Inland Revenue Department (IRD), the PAN ensures transparency, supports tax filing, enables banking services, and facilitates property and salary transactions. Whether you're an employee, freelancer, business owner, or foreign investor, understanding the PAN registration process—whether online through the IRD portal or Nagarik App—is crucial. This guide details the PAN application steps, required documents, benefits, types of PAN, and common FAQs to help you stay financially compliant in Nepal.
The concept of legal personality is central to civil law, allowing entities like corporations and institutions to hold rights and obligations separate from their members. Under Nepal’s Muluki Civil Code 2074, legal personality empowers bodies corporate to own property, enter contracts, and be liable independently. Sections 42–53 comprehensively define incorporation procedures, corporate powers, liabilities, and special provisions for merger and conflict of interest. Recognizing legal persons promotes justice, accountability, and efficiency in both public and private sectors. Alpine Law Associates explains how legal personality facilitates modern legal systems and the smooth functioning of Nepalese society.
Res judicata is a core procedural principle in Nepalese law that prohibits re-litigation of matters already decided by a competent court. Derived from the Latin for "a matter judged," it ensures legal certainty, judicial efficiency, and protection against repeated lawsuits. The Muluki Civil Procedure Code outlines when res judicata applies, requiring a final judgment, jurisdiction, merit-based decision, and identity of parties and claims. This doctrine plays a vital role in upholding the integrity of Nepal’s legal system by discouraging redundant claims and safeguarding the finality of court decisions.
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