This article examines the role of Double Taxation Agreements (DTAs) in attracting Foreign Direct Investment (FDI) to Nepal. The author discusses the benefits of DTAs in mitigating double taxation, promoting cross-border investment, and fostering economic cooperation. The article then analyzes Nepal’s current DTA network, identifying strengths, weaknesses, and opportunities for expansion. Finally, the author provides recommendations for optimizing DTA benefits, including capacity building, regulatory frameworks, strategic negotiations, and alignment with international standards. The article concludes that DTAs are essential for Nepal to attract FDI and achieve sustainable economic development.

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