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PERSONS COVERED

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..... pal on the 27th day of November, 2011. WHEREAS the said Agreement entered into force on the 16th day of March, 2012, being the date of the later of the notifications after completion of the procedures as required by the laws of the respective countries for the entry into force of the Agreement, in accordance with the provisions of paragraph 2 of article 30 of the Agreement. WHEREAS the provisi .....

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..... he Government of Nepal, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic cooperation between the two countries, have agreed as follows: Article 1 : PERSONS COVERED - This Agreement shall apply to persons who are residents of one or both of the Contracting States. .....

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