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of <h1>India-Nepal Tax Protocol: Favorable Domestic Laws and Third-Party Royalties Taxation Adjustments Explained</h1> The Protocol between the Governments of India and Nepal, part of their Double Taxation Avoidance Agreement, includes two key provisions. First, if a Contracting State's domestic law offers more favorable tax treatment to residents of the other State compared to the Agreement, the more beneficial domestic law prevails. Second, concerning royalties, if Nepal agrees to a lower tax rate or narrower scope on royalties with a third State, this lower rate or scope will apply to the Agreement with India from the effective date of the third State's agreement. The Agreement is equally authentic in Hindi, Nepali, and English, with the English text prevailing in case of interpretation differences.
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