5.5 Repatriation of Return in Case of Foreign Investment

The foreign investor's returns — dividends, capital gains, the investment's return on sale, technology-transfer fees — leave Nepal through the repatriation discipline: the FITTA 2075 frame (the approved investment's returns repatriable); the banking channel through the authorised dealers (the NRB's foreign-exchange regulation — the documentations: approval certificates, the dividend's declaration, the tax-clearance face); the tax's prior payment (the withholding and capital-gains faces before the exchange is released). The policy's balance: the investment-treaty welcome (the returns must be able to leave — the BITs' protections, International Institutions' terrain, LAW5405, this semester) and the exchange-control's order (the documented, taxed, channelled exit).