Comrade Janardan announced a hefty increase in all kinds of taxes in his budget speech to Parliament. The grabberment cannot function without revenue, and it is good to see that it is putting our hard-earned moolah to good use by introducing new taxes. That is what we pay them for.The few Nepalis who still have disposable income will therefore not have to sit around unproductively on their non-performing asses anymore.But, fellow Romans, this is not the time to hee and haw. As we all know, the early bird gets to kill two others with one stone, which I might add, are worth more than the one in the bush that has got the worm. It is therefore time for every Nepali of taxable age to ask himself, herself and itself some wrenching questions: Is the government doing enough to enlarge the tax bracket and widen the tax net?My personal feeling (and this is entirely my opinion and does not in any way reflect the opinions, if any, of my present employers, or of those I have worked for in the past, and may work for in the future) is that it is not.The government is not doing enough. It is being complacent by evading raising taxes. The Ministry of Finance Pvt Ltd must get serious about more taxes otherwise it is never going to meet the Five-Year Plan target for extravagance, waste and corruptitude.The Department of Taxonomy must ensure that only two things are certain in life: death and taxes. In the national interest it is my duty to privately leak to you the salient points of how they are going to go about doing that:<ol> 	<li>Torture. Since the Maoists were in the habit of breaking skulls and bones when they ran an underground economy and they are now in the governing coalition, Comrade Jan must revive those time-tested extortion skills. This particular technique involves physical contact at the sub-cuticular level between the taxman and the fingernails of the payee. 100% guarantee or your money back.</li> 	<li> Graft Tax. The government has also come up with a cunning plan to tax corruption with 13% VAT, 2% Service Charge and 4% National Corruption Surcharge on every kickback and bribe given or received within Nepal’s territorial jurisdiction.</li> 	<li> Capital Flight Levy. No, this does not mean we have to line up to pay airport tax again. This is a 50% tariff on all cash being smuggled inside the false bottoms of outbound passengers.</li> 	<li> Adulteration Tax. This is a levy collected by Nepal Oil Corruption at all gas stations mixing homemade liquor in the petrol. Since petrol now costs Rs180 per litre, the government should logically get its share of the loot with this new Adultery Tax.</li> 	<li> Sunshine Tax. The government has decided to introduce a syntax on sunshine at a flat rate of Rs100 per head per hour for civil servants sunning themselves in the terrace. A Lunar Tax will also be introduced for moonlighters.</li></ol>Read also: <a href="https://www.nepalitimes.com/opinion/symbolic-symbols/">Symbolic symbols</a>, Ass

Ass s

Taxman cometh

<img src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/20221108131144/636a4fd29c7e80680e04fd2bjpeg.jpg" alt="" width="2922" height="1834"/>Nepal will be evaluated for international money laundering activities by the APG (Asia Pacific Group) of the Financial Action Task Force (FATF) during 2019, and may be blacklisted if the government does not adequately crack down on illegal cross-border money transfers.If Nepal is not able to come up with a workable mechanism to identify criminal activities and bring offenders, including prominent businesspersons and politicians, under the purview of the law by the end of 2020 it faces the danger of being blacklisted by the task force.The FATF was established in 1999 to track down and stop money laundering and funding of terrorist activities around the world. Nepal is a member of its associate organisation APG, which investigates regional member countries. With an investigation due, Nepal had hastily passed the Money Laundering Prevention Act in 2008, but took 2 years to implement it.An APG working committee evaluated Nepal, and concluded that its attempts to control money laundering were not effective enough. On February 2010, it put Nepal on an international monitoring list. Nepal then established a Money Laundering Investigation Department. With the help of the IMF and World Bank, the government created legal structures and adopted policies to prevent money laundering. After it took these steps, it was removed from the international monitoring list, which meant that it was not prohibited from doing financial transactions with other countries or international organisations.Though Nepal improved its legal stance on money laundering after the first international investigation, it does not seem to have made much progress since then in actually preventing tax evasion and money laundering.Read also: <a href="https://www.nepalitimes.com/opinion/so-youd-like-to-do-business-in-nepal/" target="_blank" rel="noopener">So you’d like to do business in Nepal?</a>, Ritu Pradhan MallaIn the past, the APG had evaluated Nepal on the basis of its legal safeguards and policies. However, in future it will be looking for concrete action to see if Nepal implemented the 40 suggestions and 11 results that it made in 2010. “The next evaluation will be focused less on laws and more on implementation and results,” admits Binod Lamichhane, spokesperson of the Money Laundering Investigation Department. “So if our implementation remains as weak as it is, it could create problems for us.”Experts say the government will find it very difficult to implement its own laws because so many of those involved are powerful businessmen enjoying political protection. “If the Money Laundering Prevention Act is implemented, then politicians and officials will have a hard time showing the source of their earnings. Which is why implementaction of the Act never became a priority for Nepal. Clearly, it was created only as a showpiece to assuage foreigners,” a former director general of the department confided.Indeed, although everyone agrees that corruption and tax evasion are rampant in Nepal, there is no record of prominent persons being investigated for it. However, since the APG will be investigating on its own next year, the department has been forced to conduct its own secret probes. Director General Rup Narayan Bhattarai says he cannot speak about the investigations at the moment but according to sources, well known Nepalis, including a businessman who is expanding outside Nepal, another tycoon who created an international business network after the 2006 movement, a prominent trader accused of gold smuggling and an industrialist who suddenly switched to tourism, are under investigation.However, the going is not expected to be easy, because the Money Laundering Investigation Department lacks coordination with other powerful agencies, which is international practice and considered essential to investigate money laundering. Though the law states that Nepal Rastra Bank should coordinate with other agencies and provide information to the department about suspicious financial transactions, the implementation of this law is weak.“Since our mechanism for identifying illegal wealth is weak, we are not able to figure out if the money, property, shares, gold, etc, deposited in banks are legal or not,” says an official of the bank. “So at the moment we are unable to effectively pass on useful information.”Currently, FATF has blacklisted Iran and North Korea, while 12 countries, including Sri Lanka, Pakistan, Cambodia, Ethiopia, and Syria, are currently on its international monitoring list. Nepal risks joining these countries if the APG evaluation does not meet international criteria for transparency.

original

674x448

610x380

500x500

400x266

400x240

400x203

301x200

1250x600

1084x550

Nepal risks being blacklisted on money laundering

<img src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/20221108111152/636a35b39c7e80680e0482c6jpeg.jpg" alt="" width="1050" height="696"/>An extended full bench of the Supreme Court comprising of five judges including the Chief Justice Cholendra Shamsher Rana after listing the case regarding taxation of Ncell at least 14 times for hearing announced its verdict through a written order this week.The judgment, though not devoid of reasoning, has placed reliance solely on Section 57(1) of the Income Tax to impose tax liability on Ncell and its current the largest indirect owner the Axiata Berhard Malaysia. Ncell in its subsequent press release has stated that the Axiata Group Berhard was not party to the dispute decided by the Supreme Court, and that it is further reviewing the decision without prejudice to its remedial rights. This is considered non-appealable or open to review because it is the decision of an extended full bench of the Supreme Court.Read also: <a href="https://www.nepalitimes.com/here-now/supreme-court-weighs-in-on-ncell-tax-dispute/" target="_blank" rel="noopener">Supreme court weighs in on Ncell tax dispute</a>, Sharad OjhaThe most important issue for the court to resolve was the tax implication in Nepal arising due to the sale of shares that consummated in St Kitts &amp; Nevis, a nation famously recognised as a tax haven. The ownership (shareholders) of Reynolds Holdings incorporated in St Kitts &amp; Nevis and holding majority shares of Ncell was changed from ‘Telia Sonera Norway Holdings’ to ‘Axiata Investment Limited’ (a company incorporated in the UK) under a Share Purchase Agreement executed outside Nepal.‘Telia Sonera Norway Holdings’ as per the Supreme Court decision is ultimately owned by ‘Telia Sonera Sweden’ and ‘Axiata Investment Limited’ is conduit company of ‘Axiata Berhard Malaysia’.Section 57(1) of the Income Tax Act applies in situations where there is change of underlying ownership of 50% or more of an entity compared to its ownership in the last three years. The Supreme Court after carefully interpreting each of these following expressions in Section 57(1) ‘entity’, ‘asset’ and ‘ownership’ comes to conclusion that Ncell is the ‘entity’, the license to provide telecommunication service the ‘asset’ and ownership change from ‘Telia Sonera Sweden’ to ‘Axiata Berhard Malaysia’ as disposing of underlying assets of Ncell.Since there has been disposal of assets, the Supreme Court further adds that, the gains should be taxed at 15% in accordance with Section 95A(2)(b) of the Income Tax Act and that the tax must be paid by Ncell and Axiata Berhard Malaysia.The Supreme Court has directed the Large Taxpayers Office (LTO) to determine the exact tax amount within three months but has not clearly set a timeline for the payment of the outstanding tax liability for Ncell and Axiata Berhard Malaysia. The outstanding tax liability, in addition to Rs21 billion that Ncell has already paid before the LTO, can only be determined after tax assessment by LTO. On Tuesday, the LTO ordered Ncell to pay additional of Rs39 billion in taxes by 22 April.The decision of the Supreme Court, even though a pronounced assertion to ensure taxation of offshore transaction in Nepal has relied on Section 57(1) with marked intention to impose tax liability on Ncell, but it has left more questions unanswered than it settles.There are few questions an investor especially a foreign investor would seek more clarity. Will Section 57(1) get attracted even in cases where the change of shareholding by selling of shares is less than 50%? What if the period of change of ownership is more than three years? Will the Company which shares are being transferred be held liable to pay tax even in situation where the seller pays the capital gains tax? Most important of all, will share sale transactions occurring outside Nepal having the effect of changing of ownership of Company in Nepal be taxed? Or lastly, will the taxation in Nepal of an offshore transaction be pursued under certain prescribed criteria?During the entire episode of taxation of Ncell, neither the government nor Parliament took any substantive measures to reform laws to establish the principles and criteria of taxing an offshore transaction having implication in Nepal. Further, the evident wavering position of government added to the conundrum. This is appalling especially in light of entered Bilateral Investment Treaties which require Nepal to provide fair and equitable treatment to foreign investors. Nepal has such a Treaty with the UK and one of the current indirect shareholders of Ncell Axiata Investment Limited is a company incorporated in the UK.The Foreign Investment and Technology Transfer Act, 2019 only imposes a notification obligation to notify the share transfer or sale of foreign investment company occurring outside Nepal. A judicial remedy on taxation matters creates uncertainty and unpredictability about its implication on future offshore transaction and therefore it is time for the government and Parliament to take steps to pass legislative enactments that are predictable and follow established principles to cover offshore transactions.An opportunity is forthcoming. The Finance Act 2019 to be promulgated in June can make amendments to the Income Tax Act.Semanta Dahal is an advocate. @the3rdbranch

Ncell ruling opens a can of worms

<figure><img width="1400" height="934" src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/2022110811110/636a28bf9c7e80680e04588cjpeg.jpg" alt=""/><figcaption>Photo: SETOPATI</figcaption></figure>The terror attack on the <a href="https://www.nepalitimes.com/here-now/supreme-court-weighs-in-on-ncell-tax-dispute/" target="_blank" rel="noopener">Ncell</a> head office in Lalitpur that cost the life of Sing Prasad Gurung and seriously injured three others on the night of 22 February proved that the Nepal conflict never really ended.The ten year war cost 17,000 lives, left tens of thousands injured, and 1,400 disappeared. Thirteen years after the war ended, one more innocent civilian was killed last week. Read also: <a href="https://www.nepalitimes.com/banner/innocent-life-lost/" target="_blank" rel="noopener">Terror attack leaves tragedy in its wake</a>, Sonia AwaleA hardline faction of the Maoist party led by Netra Bikram Chand (Biplav) has <a href="https://www.nepalitimes.com/from-the-nepali-press/yes-we-put-that-bomb/" target="_blank" rel="noopener">owned up to the attack</a>, and said the death was ‘unfortunate’. Chand used to be close to the current Home Minister Ram Bahadur Thapa and Pushpa Kamal Dahal, <a href="http://archive.nepalitimes.com/blogs/thebrief/2017/06/20/ballot-power/" target="_blank" rel="noopener">but never took part in elections</a>, accusing his former comrades of ditching the revolution.On the night of the attack on Ncell, the party also set fire to a dozen of the Malaysian-owned company’s cell phone towers across the country, causing damage worth millions and cutting off communications to a large swathe of the country. There was shock and dismay in the Nepali cybersphere following the attack, with a lot of the scorn heaped on the government for not bothering to issue a statement or commiserate with the bereaved Gurung family. Read also: <a style="background-color: #ffffff; letter-spacing: 0.01em;" href="https://www.nepalitimes.com/?p=22173&amp;preview=true" target="_blank" rel="noopener">Stop the extortion</a>, From the Nepali Press<a style="background-color: #ffffff; font-size: 15px; letter-spacing: 0.01em;" href="https://www.nepalitimes.com/from-the-nepali-press/extortion-in-a-federal-state/" target="_blank" rel="noopener">Extortion in a federal state</a>, From the Nepali Press<a style="background-color: #ffffff; font-size: 15px; letter-spacing: 0.01em;" href="https://www.nepalitimes.com/from-the-nepali-press/yes-we-put-that-bomb/" target="_blank" rel="noopener">“Yes, we put that bomb”</a>, From the Nepali Press‘A foreign ambassador condemned the terroist attack, but our own prime minister did not utter a word. He hasn’t visited the family to offer his condolences,’ wrote Salokya in a <a href="http://www.mysansar.com/2019/02/35013/" target="_blank" rel="noopener">hard-hitting blog</a> in the portal mysansar.com  ‘We often wish that others would not comment on our internal affairs, but what do we do when we ourselves do not speak up at a time like this.’   <img width="1250" height="1367" src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/2022110811110/636a28c29c7e80680e04588djpeg.jpg" alt="">Journalist Girish Giri, whose father was killed while mayor of Birganj in 2004 for ignoring a Maoist ransom demand for Rs500,000 attached a copy of the extortion letter, and wrote in a Tweet: ‘Don’t those who are barking ‘I will whack you for extorting’ now have to answer for killing my upright father precisely for not coughing up five lakhs? Or are these rulers going to keep on barking?’ (See screenshot above)Indeed, Nepal’s social media has erupted with accusations against the Biplav group attacking Ncell as part of a nationwide extortion racket that to many is reminiscent of the war years. Some have wryly noted the similarity between the Nepali word for ‘donation’ (chanda) and the surname of Netra Bikram Chand. In a BBC Nepali interview, Maoist leader Hemanta Oli said this week: “A life was lost, but little things like that happen in revolutions. We do not deliberately target people. It was an accident.”Many have also remarked that the ex-Maoists in the unified Nepal Communist Party (NCP) cannot really blame the Biplav faction of extortion and terror because those were very tactics they themselves used in the past. Although Biplav’s former bodyguard was reportedly detained on Wednesday, the NCP’s former Maoist home minister has shown no real inclination to go after a group that has unleashed a wave of terror nationwide.  By their silence, the former UML members of the NCP have shown they are also complicit in not going after the perpetrators. Although the UML is probably the least guilty of human rights violations during the war, its members have lost moral standing by not even condemning the attack.Many senior UML leaders had thought that uniting with the Maoists would moderate the former guerrillas, but it is now looking more and more like the UML itself has been subsumed by the Maoists. Pushpa Kamal Dahal earned legitimacy from the unification with the UML, returned to a position of power after elections in 2017 that he would have lost if the Maoists had contested alone, and he managed to muffle accusations of war crimes.  For its part, the UML by uniting with the Maoists has sacrificed its social democratic credentials, and its silence in not condemning last Friday’s terror bomb speaks louder than words. The UML’s strong party structure has been compromised, its local committees are in limbo.Meanwhile, the Maoists within the NCP are not socialised into democratic functioning and essentially remain a sub-party taking orders only from Dahal and not from Oli. In fact, the ex-Maoists are doing everything in their power to embarrass the former UML, and have let Oli be their lightning rod.  The Home Ministry which should have been the first-responder in last week’s bomb attack and arson on telecom towers is run by a Maoist commandant-turned-minister who used to be Biplav’s buddy. He is the last person to go after the one who gave the order to bomb Ncell and kill Sing Prasad Gurung.It is time Prime Minister Oli defended the social democratic values his party once stood for, reshuffle his Cabinet to get a minister with cleaner democratic credentials, and if need be, start thinking about post-nuptial arrangements.

Kunda Dixit

It’s a crime not to call it terrorism

<figure><img width="1250" height="932" src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/2022110811110/636a28b69c7e80680e045889jpeg.jpg" alt=""/><figcaption>Photo: NAGARIK</figcaption></figure>Editorial in Nagarik, 26 FebruaryThe Nepal Communist Party Maoist led by Netra Bikram Chand (Biplav) has resorted to violence in over a dozen locations to set fire to Ncell towers. A civilian has already lost his life, and two more are wounded. These incidents cannot be taken lightly. The government must strongly stop this violence. The Biplav faction has tried to justify its action by claiming that it wants to punish Ncell for failing to pay capital gains tax. But the reality is different. This is a repeat of the Maoist conflict during which people who refused to pay up could be killed.Netra Bikram Chand was close to the current Home Minister Ram Bahadur Thapa who may still have a soft spot for him. It remains to be seen if the Home Ministry will prosecute this case strongly. So far, the government seems to be hurt more by a few bitter words in social media than by such heinous acts.Read also: <a style="background-color: #ffffff; font-size: 15px; letter-spacing: 0.01em;" href="https://www.nepalitimes.com/banner/innocent-life-lost/" target="_blank" rel="noopener">Terror attack leaves tragedy in its wake</a><a style="background-color: #ffffff; outline: 0px; font-size: 15px; letter-spacing: 0.01em;" href="https://www.nepalitimes.com/?p=22190&amp;preview=true" target="_blank" rel="noopener">It’s a crime not to call it terrorism</a><a style="background-color: #ffffff; font-size: 15px; letter-spacing: 0.01em;" href="http://extortion%20in%20a%20federal%20state/" target="_blank" rel="noopener">Extortion in a federal state</a>“<a href="https://www.nepalitimes.com/?p=22189&amp;preview=true" target="_blank" rel="noopener">Yes, we put that bomb</a>”

Stop the extortion

<figure><img width="1400" height="931" src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/2022110811110/636a28b99c7e80680e04588ajpeg.jpg" alt=""/><figcaption>Photo: SETOPATI</figcaption></figure>Kantipur, 26 FebruaryThe Nepal Communist Party Maoist led by Netra Bikram Chand (Biplav) has been sending letters to all rural municipalities of Province 5, demanding 2% of their development budgets. The letters claim to spend the money to install ‘scientific socialism’ as an alternative to parliamentary democracy.Many local level elected representatives are said to have already paid up, some from their personal coffers, others using their development budget. In a public hearing in Rupandehi recently, a municipality chief admitted to having paid Rs50,000 to the Maoists. The Biplav faction has been asking for three different types of donations: 2% of the development budget, up to Rs500,000 lump sum from the salaries of elected representatives, and a tender worth Rs10 million.Many local administrations in Gulmi have been extorted. After rising pressure, municipality chiefs have got local administration officers to pay off the Maoists. Read also: <a style="background-color: #ffffff; outline: 0px; font-size: 15px; letter-spacing: 0.01em;" href="https://www.nepalitimes.com/banner/innocent-life-lost/" target="_blank" rel="noopener">Terror attack leaves tragedy in its wake</a><a style="background-color: #ffffff; outline: 0px; font-size: 15px; letter-spacing: 0.01em;" href="https://www.nepalitimes.com/?p=22190&amp;preview=true" target="_blank" rel="noopener">It’s a crime not to call it terrorism</a>The party has also demanded 2% of the development budgets from six municipalities and two rural municipalities of Bardia. Party sources reveal that teachers and contractors have also been approached for donations.Although the problem is rampant in Dang, officers there do not want to talk about it. Some are giving what is asked, while others are trying to bargain it down.Mim Bahadur Gharti Magar of Rolpa municipality said the Maoists demanded a month’s salary from him, and half the infrastructure budgets from other local governments.Businesses in Banke are also being extorted. Said one trader: “We got a letter demanding money, it is sad that we are facing extortion and threats once again.”Read also: <a style="letter-spacing: 0.01em; background-color: #ffffff; outline: 0px; font-size: 15px;" href="https://www.nepalitimes.com/?p=22173&amp;preview=true" target="_blank" rel="noopener">Stop the extortion</a>“<a href="https://www.nepalitimes.com/?p=22189&amp;preview=true" target="_blank" rel="noopener">Yes, we put that bomb</a>”

Extortion in a federal state

<figure><img src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/2022110811110/636a28bc9c7e80680e04588bjpeg.jpg" alt="" width="1400" height="1222"/><figcaption>Photo: SETOPATI</figcaption></figure>Interview in BBC Nepali service, 24 FebruaryThe Nepali Communist Party Maoist led by Netra Bikram Chand (Biplav) hs owned up to the Ncell bomb that killed one person in Lalitpur on Friday. The party’s central committee member Hemanta Prakash Oli spoke to Gani Ansari of BBC Nepali Service on Sunday evening. Excerpts:BBC Nepali: Why did you set off the bomb?Hemanta Prakash Oli: The blast was a retaliation against the company evading capital gains tax. A life was lost, but little things like that happen in revolutions. We are sad.How can you call that little? A man lost his life.No, we did not say this was a little incident.But that is exactly what you just said. I said such things might happen. But we do not target people, it was an accident. We are very sad about the loss of life, and have already expressed our condolences.Can you bring back this person’s life by saying sorry?The lives of thousands who died in Syria cannot be brought back either.Read also: <a style="background-color: #ffffff; font-size: 15px; letter-spacing: 0.01em;" href="https://www.nepalitimes.com/?p=22190&amp;preview=true" target="_blank" rel="noopener">It’s a crime not to call it terrorism</a><a style="background-color: #ffffff; font-size: 15px; letter-spacing: 0.01em;" href="http://Extortion in a federal state" target="_blank" rel="noopener">Extortion in a federal state</a>Instead of violence there are other ways to address tax issues.No government agency has paid any attention to this looting. The judiciary is itself tainted. We have declared a parallel government because this one is unjust.The state has threatened to come down heavily on your party.If the government reacts to injustice with injustice, the Nepali people will retaliate strongly. We will demolish the state and establish a new state structure.How many more innocent people will have to die to fulfil your political ambition? This is a question that we should ask Prachanda, Baburam and Badal as well. They took 17,000 lives unnecessarily. They should be punished. And we will be more careful that such accidents do not happen again.Why could you not wait for dialogue before resorting to violence? The government does not want to negotiate with us. What we want to talk about is that 17,000 people sacrificed their lives for the revolution and we controlled 80% of Nepal. We had a strong army of 40,000. We want to reinstate the revolution. We are ready to negotiate on these terms. We wanted revolutionary change, but instead of class struggle, we had class reconciliation. Our leaders joined with reactionaries and rose to power.People also say this is all about extortion.Do not believe these rumours. We did not take up this risky path of revolution for a few donations.Read also: <a style="background-color: #ffffff; font-size: 15px; letter-spacing: 0.01em;" href="https://www.nepalitimes.com/banner/innocent-life-lost/" target="_blank" rel="noopener">Terror attack leaves tragedy in its wake</a><a style="background-color: #ffffff; font-size: 15px; letter-spacing: 0.01em;" href="https://www.nepalitimes.com/?p=22173&amp;preview=true" target="_blank" rel="noopener">Stop the extortion</a>

“Yes, we planted that bomb”

<img width="1050" height="696" src="https://superdesk-pro-c.s3.amazonaws.com/sd-nepalitimes/20221108101144/636a25c89c7e80680e0439dfjpeg.jpg" alt=""/>The Supreme Court’s verdict on Wednesday requiring the Malaysian company Axiata and Ncell Nepal to pay billions capital gains tax on their purchase of Nepal’s largest private telecom provider Ncell will end a <a href="http://archive.nepalitimes.com/blogs/thebrief/2016/06/03/taxing-time-for-ncell/" target="_blank" rel="noopener">controversy</a> that has dragged on for three years, but is expected to further chill <a href="https://archive.nepalitimes.com/regular-columns/Comment/making-nepal-fdi-friendly,853" target="_blank" rel="noopener">Nepal’s foreign investment climate</a>.A full bench of the apex court headed by Chief Justice Cholendra Shumsher Rana decided after two days of hearings that Reynolds Holdings Ltd was a shell company and the real owner of <a href="http://archive.nepalitimes.com/blogs/thebrief/2016/05/16/the-tax-in-question/" target="_blank" rel="noopener">Ncell</a> was <a href="http://archive.nepalitimes.com/blogs/thebrief/2015/12/21/axiata-buys-80-stake-in-ncell/comment-page-1/" target="_blank" rel="noopener">Axiata</a>, and it was liable to pay the tax along with Ncell Nepal.Justices Rana, Mira Khadka, Bishwambhar Prasad Shrestha, Ananda Mohan Bhattarai and Tanka Bahadur Moktan were deliberating on a public interest litigation writ filed by former secretary and advocate Dwarika Nath Dhungel and six others that Ncell Nepal and Axiata were responsible to pay capital gains tax when they bought the company from the <a href="http://archive.nepalitimes.com/article/interview/Nepal-very,1104" target="_blank" rel="noopener">Swedish-Finnish telecom company TeliaSonera</a> in 2016.When TeliaSonera sold Reynolds Holdings shares in Ncell to Axiata for over $1 billion, Nepal’s Large Tax-payers’ Office had said Reynolds owed the government Rs35 billion in taxes and demanded it pay the amount and fines to a total of Rs61 billion.Ncell Nepal refused to pay that full amount, and transferred only Rs21 billion capital gains tax. After this, the writ was filed, and the Supreme Court on Wednesday also rejected a case filed by Ncell.The case became controversial after two foreign investors traded ownership of a Nepal-based telecom company. Since TeliaSonera has already left Nepal, the Court found that the buyer is liable to pay capital gains tax if the seller did not.Senior advocate Surendra Bhandari says that it is international practice that the seller has to pay capital gains tax on any sale of assets, but says the Supreme Court is right in assessing that the seller was allowed to leave the country without paying tax and to put the onus on the buyer.Wednesday decision now sets a precedent for the buyer to also be responsible for paying capital gains tax. Officials at the Internal Revenue Service say that although the country’s treasury will benefit from the tax payment, there has been no investigation into why the seller was allowed to get away without paying taxes, and fears that the case will have negative repercussions on future investment.Eighty percent of Ncell’s ownership is with Reylonds Holding registered in the British Virgin Islands and 20% with Niraj Govinda Shrestha. Ncell’s main promoter was Reynolds Holding through TeliaSonera’s office in Norway.According to Nepal’s tax laws, TeliaSonera’s sale of Ncell to Axiata had a capital gains tax liability of Rs35 billion. Axiata had written to the Internal Revenue Office before the sale if it was liable to pay capital gains tax in Nepal, but there was no reply from its director at the time, Chudamani Sharma.After that the tax controversy got mired in politics, with various party leaders and former CIAA chief <a href="https://archive.nepalitimes.com/regular-columns/Legalese/parliament-and-court-plays,822" target="_blank" rel="noopener">Lokman Singh Karki</a> vying for underhand deals that would let the guilty go free. Says advocate Bhandari: “The Supreme Court decision seems to be driven by the logic that any buyer should first inquire about the liabilities of the seller before any purchase.”However, other retired revenue officials say it is unfair to blame Axiata, and ask it to pay capital gains tax that should have been paid by TeliaSonera. He says the really guilty party here are the politicians who allowed TeliaSonera to leave without paying taxes, and this will dim Nepal’s investment climate just before an Investment Summit planned for next month, and after <a href="https://www.nepalitimes.com/here-now/to-davos-with-hammer-and-sickle/" target="_blank" rel="noopener">Prime Minister KP Oli’s visit to Davos</a> with the message that <a href="https://www.nepalitimes.com/editorial/crony-communism/" target="_blank" rel="noopener">Nepal was open for business</a>.The Surpeme Court verdict has also exposed a loophole in Nepal’s tax laws that allows shell companies to get away without paying taxes. TeliaSonera had its dividends frozen in Nepal by the Large Tax-payers’ Office, but the Supreme Court allowed the company to repatriate its profits.   According to the <a href="https://www.nepalitimes.com/latest/nepalis-in-tax-havens-swiss-banks-money-laundering/" target="_blank" rel="noopener">Nepal Leaks exposes</a> by the Centre for Investigative Journalism and the International Consortium of Investigative Journalists, Ncell owners had used the company to launder money as foreign direct investment. Ajeya Raj Sumargi, a businessman close to the former Maoist party and Birendra Mahato of the Federal Socialist Forum Nepal and brother of billionaire overseas Nepali Upendra Mahato were implicated in documents leaked through the Panama Papers about tax havens.The verdict this week opens the door for Nepal to tax FDI that is coming in from offshore tax havens.   Read also: <a href="https://archive.nepalitimes.com/regular-columns/Comment/making-nepal-fdi-friendly,853" target="_blank" rel="noopener">Making Nepal FDI friendly,</a> Shyamal K Shrestha<a href="http://archive.nepalitimes.com/news.php?id=962#.XFwMylUzaUk" target="_blank" rel="noopener">Fight for FDI</a>, Ashutosh Tiwari<a href="https://archive.nepalitimes.com/article/from-nepali-press/Ncell-has-complied-to-all-obligations,3047" target="_blank" rel="noopener">"Ncell has obliged to all obligations"</a>

Supreme Court weighs in on Ncell tax dispute

In the black and white photograph, General Wangdu smiles broadly in front of the dusty cactus garden in Kathmandu’s Annapurna Hotel. With an ill-fitting jacket and shaggy hair he looks benign enough, but this was the last leader of the Tibetan freedom fighters who led the resistance against the Chinese from their remote mountain hideouts in <a href="https://nepalitimes.com/here-now/comings-and-goings-in-mustang">Mustang</a>. Five months later, Wangdu was dead. Snapped in March 1974, I had only recently arrived in Nepal. How did I meet this legendary fighter? Possibly with his devoted camp follower, Lynne Klapecki, and probably in the Om Restaurant near Freak Street which was the preferred <a href="https://nepalitimes.com/banner/hippie-trail-nostalgia-in-kathmandu">hippie hang-out</a>. Om Lobsang and his brother Yeshe were <a href="https://archive.nepalitimes.com/page/earthquake-brings-back-memories-of-camps-for-tibetan-refugees">refugees from East Tibet </a>whose cafe offered a friendly welcome and<a href="https://nepalitimes.com/multimedia/momo-loco"> the best momos</a> - they became my in-laws after I married their eldest brother Tenzin, but that was a decade later.&nbsp;  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2025052403054_4573b34282b0f5395c007243d6bef12c7ba76bfd520419e994cdcea048d795a1.jpg" data-media-id="editor_4" data-image-id="2025052403054_4573b34282b0f5395c007243d6bef12c7ba76bfd520419e994cdcea048d795a1" data-rendition-name="original" width="1000" height="1583" loading="lazy" alt="The last days of the Khampa NT"> <figcaption>Photo: LISA CHOEGYAL</figcaption> </figure>  Wangdu’s English was enthusiastically rudimentary, but even riding around town with him on the back of an aging <a href="https://nepalitimes.com/here-now/kathmandu-s-new-motorbike-museum">motorbike</a>, he was a commanding presence. Always flanked by armed outriders, impressive scars marked his forearms and a pistol hung from the cord around his neck. A charismatic guerrilla leader, Wangdu was celebrated by his followers for his tough commitment and respected for his measured pragmatism. He seemed so young to have shouldered such a responsibility of command, leading hundreds of hardened <a href="https://archive.nepalitimes.com/article/nation/50-years-after-the%20raid-into-Tibet,1012#google_vignette">Khampa combatants </a>through what had been a particularly <a href="https://nepalitimes.com/news/heavy-snowfall-over-nepal-himalaya">brutal winter in Mustang</a>, the last bastion to hold out against the Chinese invasion of their Tibetan homeland.&nbsp; The freedom fighters of Tibet, known as the Chushi-Gangdruk, had emerged to resist the <a href="https://nepalitimes.com/editorial/territorialism">Chinese takeover</a> of Tibet during the 1950s. Estimated to be 80,000-strong at the time of <a href="https://nepalitimes.com/here-now/what-or-who-after-the-dalai-lama">the Dalai Lama</a>’s final escape to India in 1959, the sheer number of Chinese deployed into Tibet eventually forced the Chushi-Gangdruk to retreat to Mustang, From this high Himalayan stronghold, they continued cross-border raids on the Chinese People’s Liberation Army (PLA) throughout the 1960s.  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2025052403054_8a4a935ba25ae79dc3a63bb5c14626927020e5ec098093c45ccb9a5982e009fd.jpg" data-media-id="editor_10" data-image-id="2025052403054_8a4a935ba25ae79dc3a63bb5c14626927020e5ec098093c45ccb9a5982e009fd" data-rendition-name="original" width="1114" height="676" loading="lazy" alt="The last days of the Khampa NT"> <figcaption>Guerrillas known as the Chushi-Gangdruk emerged to resist the Chinese annexation of Tibet during the 1950s. Photo courtesy: MIKEL DUNHAM</figcaption> </figure>  Their Kathmandu base was a small discreet lodge in a back lane near Rani Pokhari. Sipping sweet tea from a blue mug with a chipped lid, I sat bemused in a corner of the Mustang Hotel room whilst Wangdu and his cohorts received a battered brown suitcase from their CIA connection, a tousle-haired American in a leather jacket. Heaved onto the dingy bedspread that covered the thin mattress, it was clicked open to reveal piles of neatly stacked dollar bills.&nbsp; I cannot think why Wangdu allowed me to witness this handover but I was clearly no threat, a newly arrived world traveller with no understanding of the stakes nor any Nepali or <a href="https://nepalitimes.com/multimedia/tibetan-music-in-nepals-sacred-valley">Tibetan language</a>. Despite armed guards in the corridor,Wangdu radiated confidence and bravado, and there was a practiced familiarity to the tense transaction. This deadly dance for many years had been funded by the Americans, tolerated by <a href="https://nepalitimes.com/here-now/the-kingdom-within-a-republic">Mustang’s residents</a>, and permitted by King Mahendra and the Nepali authorities who it suited to turn a blind eye.&nbsp; But Mahendra died in 1972, and times were changing. Richard Nixon’s ping-pong diplomacy thawed the cold war and signalled a fresh entente with China. Nepal’s yet-to-be-crowned <a href="https://nepalitimes.com/here-now/if-birendra-was-alive-nepal-could-still-be-a-monarchy">King Birendra </a>was under pressure to curb the irritating incursions against the PLA launched from the Nepali territory of Mustang. Keen to appease his northern neighbour, on several occasions the King summoned Wangdu for peace talks but, despite increasingly overwhelming odds, Wangdu refused to surrender.&nbsp;  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2025052403054_a8efd5cfb92cd997bd7cb74296a936fef46e2f7428f9cd642b03f1ac4ea11ecb.jpg" data-media-id="editor_14" data-image-id="2025052403054_a8efd5cfb92cd997bd7cb74296a936fef46e2f7428f9cd642b03f1ac4ea11ecb" data-rendition-name="original" width="1055" height="885" loading="lazy" alt="The last days of the Khampa NT"> <figcaption>General Wangdu flanked by two Tibetan resistance fighters in Mustang in the 1970s. Photo courtesy: MIKEL DUNHAM</figcaption> </figure>   <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2025052403054_75969125a745847a2ef82b6fe8b9106c0b21a116d85b8efdf5d2ee89a347bb31.jpg" data-media-id="editor_15" data-image-id="2025052403054_75969125a745847a2ef82b6fe8b9106c0b21a116d85b8efdf5d2ee89a347bb31" data-rendition-name="original" width="1044" height="792" loading="lazy" alt="The last days of the Khampa NT"> <figcaption>King Birendra with General Wangdu (right in dark glasses) taken in 1974 possibly in Mustang after one of their few attempts at negotiation. Photo courtesy: RAJRNDRA KUNWAR</figcaption> </figure>  While I naively rode pillion around Kathmandu in the spring sunshine, Wangdu was in the midst of what turned out to be his final round of negotiations with the Nepal government. Refusing to cease hostilities with the Chinese, Wangdu must have suspected the cost of his decision, making his cheerful smile in the photograph all the more poignant and brave. It was only much later that I appreciated the significance of the moment. Wangdu had been sent to replace the first resistance leader in Mustang, Baba Gen Yeshe, a much derided corrupt character who stole money meant for his troops and exploited fleeing refugees by seizing their treasures. Baba Gen Yeshe never forgave Wangdu,and sought revenge in May 1974 by betraying him and his commanders to the Nepal authorities. Renewed Chinese incursions from the north, active PLA collusion with the Nepali forces under the new King, and treachery from within the Chushi-Gangdrukranks combined to seal their fate.  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2025052403054_e0987a7c90d76431b0d7d5e6115ebfe3dbda7ab939e5941e079c18d722e884c0.jpg" data-media-id="editor_16" data-image-id="2025052403054_e0987a7c90d76431b0d7d5e6115ebfe3dbda7ab939e5941e079c18d722e884c0" data-rendition-name="original" width="1400" height="769" loading="lazy" alt="The last days of the Khampa NT"> <figcaption>British television journalists George Patterson and Adrian Cowell embedded themselves with Khampa guerrillas and accompanied them from Tsum Valley on a cross border raid on a Chinese Army convoy in 1964. Photo: ESSAYS ON NEPAL / SAM COWAN</figcaption> </figure>  Mikel Dunham, renowned author of Buddha’s Warriors, writes: ‘It is possible that Wangdu was waiting for some cue from the Dalai Lama’s government-in-exile in Dharamsala, India. It is equally possible – during that last, <a href="https://nepalitimes.com/multimedia/the-human-cost-of-nepal-s-yarsa-gold-rush?fbclid=IwZXh0bgNhZW0CMTEAAR31-Cqw8oyIwMPzf_35e4Skr0ululJvLf3_vDkzHn-AYG2h8uPw2rqqErg_aem_tGVn5coY1-jA7fze_xqhew">desolate winter </a>– that he made the decision to go out in glory rather than admit defeat. Over the last fifteen years, Wangdu had experienced Tibet’s organized resistance being squeezed and shoved around by every conceivable outside force.&nbsp; First they had been pushed out of their own country by the PLA; then they had been refused sanction while on <a href="https://nepalitimes.com/opinion/borderlines/nepal-india-trans-boundary-bonds?fbclid=IwAR0PpJ5zUEbwdug3g_U3ar6FUugngRY0S8Tl2v_7wqzrsHmXWcXsKjvL4t4">Indian soil</a>; then they were abandoned by the Americans because, apparently, Nixon wanted to make friends with Wangdu’s mortal enemies, the communists; then they had been betrayed by the vampiric Baba Gen Yeshe – a Tibetan and, even worse, a fellow Khampa; and now, finally Wangdu’s army was being evicted by the Nepalis. One thing was certain: Wangdu was a warrior. To imagine Wangdu simply giving up and settling down in the pacific squalor of a <a href="https://nepalitimes.com/here-now/elderly-left-in-bhutan-refugee-camp">refugee camp </a>was unthinkable.’  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2025052403054_8fc1ffef4ae751628b90ae781b66e11e51e4fdde2787207c9042efbee345ce49.jpg" data-media-id="editor_20" data-image-id="2025052403054_8fc1ffef4ae751628b90ae781b66e11e51e4fdde2787207c9042efbee345ce49" data-rendition-name="original" width="500" height="746" loading="lazy" alt="The last days of the Khampa NT"> <figcaption>The much derided Baba Gen Yeshe, the first Tibetan resistance leader in Mustang, who betrayed Wangdu for personal gain. Photo courtesy: MIKEL DUNHAM</figcaption> </figure>   <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/2025052403054_b1d833cdb00d3ac4416b844d8730475cd88c238caaaf8da69889a584eea229a3.jpg" data-media-id="editor_21" data-image-id="2025052403054_b1d833cdb00d3ac4416b844d8730475cd88c238caaaf8da69889a584eea229a3" data-rendition-name="original" width="500" height="656" loading="lazy" alt="The last days of the Khampa NT"> <figcaption>Aditya SJB Rana of the Royal Nepal Army whose team ambushed Wangdu and his cohorts at the top of Tinker Pass in Darchula, West Nepal. Photo courtesy: GAUTAM SJB RANA</figcaption> </figure>  By August 1974 the game was up. Wangdu and six of his exhausted party were killed on their horses by <a href="https://archive.nepalitimes.com/news.php?id=7270">the Royal Nepal Army</a> on the brink of escape. The officer in charge, Aditya SJB Rana, cleverly predicted their route into India after they failed to silence a police radio in Yari. A carefully laid ambush trapped them near the summit of the Tinker Pass in Darchula,at 5,000 meters the highest military operation of its time. Wangdu’s body was helicoptered to Kathmandu, and a big show made of the royal Nepal victory.&nbsp; The Tibetan armed insurgency against China had reached its end.  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20250524030520_3ff9c6fc85a65bc9a2c3afe9736d9f5f9413de752e790a5d9dca0981ea94f9b4.jpg" data-media-id="editor_23" data-image-id="20250524030520_3ff9c6fc85a65bc9a2c3afe9736d9f5f9413de752e790a5d9dca0981ea94f9b4" data-rendition-name="original" width="1136" height="702" loading="lazy" alt="The last days of the Khampa NT"> </figure>

The Last Days of the Khampa

Starting 17 September Turkish Airlines will fly daily to Seville, one of Spain’s major tourist draws. This is Turkish’s sixth destination in Spain after Madrid, Barcelona, Valencia, Malaga, and Bilbao. Seville is in the Andalusia region on Spain’s south coast with a rich Moor history. There are approximately 30,000 Nepalis living in Spain.&nbsp;

Turkish to Seville

The newly-formed Himalayan Art Council is set to launch Nepal’s National Art Protection Platform that seeks to preserve <a href="https://nepalitimes.com/banner/the-history-of-heritage">Nepal’s unique cultural heritage </a>using<a href="https://nepalitimes.com/here-now/artificial-censorship"> AI-powered tools</a>. The Council seeks to safeguard <a href="https://nepalitimes.com/banner/nepali-art-going-places">Nepali art works</a> from neglect, theft and counterfeiting as well as preserve existing artwork and celebrate living masters by giving them a cultural space to continue the <a href="https://nepalitimes.com/banner/sacred-survival">sacred art traditions</a>. "We are introducing a new digital platform designed to preserve, verify and elevate <a href="https://nepalitimes.com/banner/nepals-new-generation-of-alternative-artists">Nepal’s art for generations to come,</a>” says a statement from the Council, adding that the digital platform will use AI told for authentication and blockchain to keep track of works of art. Artists can now be protected by <a href="https://nepalitimes.com/multimedia/ayo-ai?fbclid=IwAR1uwmTVq4gUB70ljfRezjzukD9ArWXPuMnUikopeQ8PoiZMjicToPSwhKE&amp;=1">AI tools</a> that detect forgeries, identify their work even when unsigned, and ensure they receive proper recognition and credit. The archives will be searchable with translated inscription and interactive guides. Says curator Meena Lama: “AI and blockchains are tools that give us the power to detect fakes and identify unsigned paintings and track every piece. With these tools we can restore trust, secure authorship and give artists the dignity they deserve.”  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20250514170544_2ab58f6313c0458f75114a692b0016bd9efb3b59d5f8f07f0da72e1e37b82f53.jpg" data-media-id="editor_6" data-image-id="20250514170544_2ab58f6313c0458f75114a692b0016bd9efb3b59d5f8f07f0da72e1e37b82f53" data-rendition-name="original" width="1300" height="1000" loading="lazy" alt="Artwork at the Traditional Art Exhibition at Patan Museum."> <figcaption>Artwork at the Traditional Art Exhibition at Patan Museum.</figcaption> </figure>  The Council is also holding an exhibition of Nepali cultural masterpieces with 50 historical <a href="https://archive.nepalitimes.com/article/Nepali-Times-Buzz/Buzz-the-art,671">thangka and paubha </a>by past masters and <a href="https://nepalitimes.com/review/between-the-sacred-and-everyday">contemporary works by current artists</a>. This curated collection is a living tribute to <a href="https://nepalitimes.com/here-now/when-yaks-go-so-does-culture">Himalayan culture</a> with economic depictions of deities, mandala and sacred narratives. The exhibition at <a href="https://nepalitimes.com/multimedia/a-portal-into-patan-s-past-and-present">Patan Museum</a> also provides an opportunity to meet painters and custodians of art and culture. Read also: <a href="https://nepalitimes.com/review/golden-deities">Golden deities</a>, Sewa Bhattarai ‘The exhibition is only the first step in a long journey to ensure that Nepali art is no just seen but fully understood, <a href="https://archive.nepalitimes.com/article/nation/Narratives-of-Faith-and-Memory-Remembering-the-Lost-Sculptures-of-Kathmandu-exhibition,987">protected and remembered</a>,’ the Council says. Artist Kailash K Shrestha of Artudio has spent decades promoting thankha and paubha traditions because of their beauty and devotional meaning. But he also says artists are underpaid, exploited and ignored. He adds, “AI and blockchain are not just buzzwords, they are powerful tools that can protect Nepal’s artists from fraud, verify authenticity and build a permanent record of provenance.” Traditional Art Exhibition Till 17 May Patan Museum

Digital protection for Nepal’s art

<a href="https://www.instagram.com/prabalgurung/" target="_blank">Prabal Gurung</a> left Nepal for New York in 1999 to escape years of bullying, sexism and homophobia, and to pursue his dream of becoming a fashion designer. He <a href="https://www.youtube.com/watch?v=KqN0VaoAI5w" target="_blank">realised his dream</a>, but did not escape discrimination and racism in the new world. Propelled by passion for fashion, Gurung overcame everything America threw at him. He has attained <a href="https://www.vanityfair.com/style/story/prabal-gurung-recalls-his-first-met-gala-when-zoe-saldana-was-at-his-side?srsltid=AfmBOooy-H0oGgxMit864FnW_Pmw8mUnV8rYrh-co-f6OyYK6m2ip5hP" target="_blank">fame and recognition</a> for his haute couture dress designs while remaining true to his Nepali roots, and is even more resolute in <a href="https://www.youtube.com/watch?v=dSmNauyzACk" target="_blank">fighting prejudice</a> in all its forms. Prabal Gurung’s newly-released memoir <a href="https://www.amazon.com/Audible-Walk-Like-Girl-Memoir/dp/B0DG11HCDQ?fbclid=IwY2xjawKZfpxleHRuA2FlbQIxMQABHuZcIJO2OXyXcRm1oq1iG6wzeoF7VJFrQ7GXOFI0YxuZZ4id_CNvSZSZZIna_aem_pG_mOKG73RTnYvN8JaC4fA">Walk Like a Girl</a> is a saga of harrowing abuse in boarding schools in Nepal and India, only finding himself facing a different kind of bullying in the US. He prevails over it all to be where he is today: an award-winning American fashion designer with his own label. Walk Like a Girl was launched last week in New York at a time when everything Gurung fought for — tolerance, inclusion and diversity — are in retreat in his adopted country because of a president who has espoused a culture of bullying. The book is a searing, raw exposé of how cruel and abusive people can be even at a young age in school. On the other hand, it also shows that there are generous, compassionate and open-minded souls out there. In his book, <a href="https://www.youtube.com/watch?v=K4le_uWX7YE">Prabal Gurung</a> calls out those who tormented and tried to hold him back (some of their names have been altered). The moral of his story is: resist, never stop believing in yourself, do not let others define you, never lose sight of your dream, and help those who have been kept out. “Walk like a girl” was a slur used by bullies back in school in Nepal and India for Gurung’s effeminate ways. He fought back then, and he is still resisting by turning those words into something to be proud of.  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20250519170544_4ffc9c3f565dd2cfa754d10b224816897b82bb31ebaee91b6d79d469fc96f14e.jpg" data-media-id="editor_6" data-image-id="20250519170544_4ffc9c3f565dd2cfa754d10b224816897b82bb31ebaee91b6d79d469fc96f14e" data-rendition-name="original" width="1000" height="1253" loading="lazy" alt="Prabal Gurung NT"> <figcaption>Prabal Gurung at home in Kathmandu in the 1990s.</figcaption> </figure>  “Living through it all was one thing, but writing about it is one of the hardest things I have done in my life,” admitted Gurung during the launch. “I broke down constantly during the six-year writing process.” He continues: “I did not want this to be a victim’s book. I did not want to burden my readers with my emotions. I wanted my struggle to be an inspiration for others facing what I faced. I am grateful to those who bullied me in school, they made me a stronger person ready to face the world.” Indeed, this book is a departure from his earlier one titled simply, Prabal Gurung (Abrams, 2019), which was a lush pictorial autobiography of his career in fashion. Walk Like a Girl is not a typical fashion book, it is an intimate tale of <a href="https://archive.nepalitimes.com/news.php?id=16997">Gurung’s travails and triumphs</a>, and how he willed himself to succeed. Prabal pays a lavish tribute to his mother Durga Rana. We find out she is a descendant of the first wife of the eldest son of Jang Bahadur Rana who was banished to Palpa in the late 19th century. Prabal’s father served in the Singapore Police and that is where he was born before the family returned to Nepal when he was four. Gurung relates with brutal honesty about the violence his mother endured from his father. Durga raises three children as a single mother in Nepal, and Prabal credits her for his fierce determination to resist patriarchy and injustice, which in time manifests itself in his hyper-feminine and subversive dress designs. Writing the book has been a cathartic experience for Gurung, who says he is now relieved of the burdens of his past. It no longer haunts him, and he does not have to prove anything to anyone anymore. Walk Like a Girl has life lessons not just for the <a href="https://www.instagram.com/p/DJmOcSgxdWz/" target="_blank">fashion industry</a>, but for every other profession. How can my job serve a greater cause? Gurung tells us his work is <a href="https://asiasociety.org/blog/asia/why-designer-prabal-gurung-doesnt-want-just-stick-fashion" target="_blank">bigger than just making clothes</a>, it is about making the world a better place because it could do with a lot of improvement.  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20250519170544_d75296ad8bfdc00d88935f40d23543c6fea3d4d6a10e61a99d6cfc6127f2ee5b.png" data-media-id="editor_10" data-image-id="20250519170544_d75296ad8bfdc00d88935f40d23543c6fea3d4d6a10e61a99d6cfc6127f2ee5b" data-rendition-name="original" width="1516" height="1000" loading="lazy" alt="Prabal Gurung"> </figure>  This story of chasing the American dream may sound familiar to many immigrants: knocking on doors for jobs, rejections, trying to survive from day to day on expensive rent, and dealing with subtle racism in white America. Gurung finds racism is rife, and he is often mockingly called ‘gaysian’. He writes: ‘There was a strong hypocrisy — this idea of independence felt like a marketting ruse … and for all the talk of feminism in America, these high society women were trapped by the patriarchy just like in Nepal and India.’ After a trek to the Khumbu region in 2013, Gurung is inspired to use the colours, palette and textures of Nepal for his collection exhibited on Manhattan’s 8th Avenue. A major buyer tells him bluntly: “Stick to making pretty dresses … if I need to see a collection like this, I could buy a copy of National Geographic.” The New York Times was equally dismissive: ‘The designer tries to draw connections between blistered techo-fabric used to construct it and the topography of his homeland, Nepal. But, at the moment, he has lost his map.’ One potential investor tells Gurung he cannot design for Americana because “you do not look American”. Gurung wants to use expletives, but restrains himself. After a fundraiser in New York for the Nepal earthquake in 2015, some belittled his effort, saying: “Here comes the saviour."&nbsp; Read also: <a href="https://nepalitimes.com/review/prabal-gurung-by-prabal-gurung">Prabal Gurung by Prabal Gurung</a>, Kunda Dixit The Gurkha DNA must be dominant in Prabal Gurung’s genes because he does not take such mistreatment lying down. When asked by a fashion publicist why he was designing clothes for fat people, he snaps back: “Because of people like you.” He joins the Black Lives Matter and #MeToo movements, launches the Shikshya Foundation charity in Nepal, and has powerful allies among celebrities who wear clothes he designed: Michelle Obama, Oprah Winfrey, Sara Jessica Parker, Kamala Harris, Deepika Padukone … it is a long list.&nbsp;  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20250519150556_48a5f4211991a23fa85b64bbd5377575ca7081d97309d7542035591dda5180fe.png" data-media-id="editor_12" data-image-id="20250519150556_48a5f4211991a23fa85b64bbd5377575ca7081d97309d7542035591dda5180fe" data-rendition-name="original" width="1114" height="1534" loading="lazy" alt="Being Prabal Gurung by design"> <figcaption>Nigerian novelist Chimamanda Ngozi Adichie wearing Atelier Prabal Gurung’s design for Met Gala 2025 in which the theme was ‘Superfine: Tailoring Black Style’. </figcaption> </figure>  “I don’t dress women to look beautiful, they already are,” Gurung says. “I try to bring out their innate strength and grace.” <a href="https://www.instagram.com/stories/highlights/17908766880140171/" target="_blank">Admirers</a> tell Gurung he makes it all look so easy, but he used to put up a strong facade to not show his own vulnerabilities in public. “I was closed because of my childhood experiences,” he says. “I was always on guard to defend myself because I never knew where the next punch would come from.” But in <a href="https://www.youtube.com/watch?v=PPVepzPA210" target="_blank">Walk Like a Girl,</a> Gurung comes to terms with his vulnerability, and bares his soul. It has not been easy, it took sustained will power and support from his mother, sister Kumudini and a circle of close friends. “I made unbelonging my power,” he says. “Nepal is where I still have my heart and soul. Nepal grounds you. It is where people go to find themselves. But I escaped.” Recently appointed vice-chair of the <a href="https://cfda.com/about-cfda" target="_blank">Council of American Fashion Designers</a>, Gurung says: “I can’t believe I am here, it feels like it is happening to someone else. Writing this book, the healing has finally begun.” <h2>‘Everything is better in color’</h2> The Met Gala was two weeks later, and my table was an example of everything I’d been fighting for all these years as my guests represented everything I believed in: dynamic, powerful, influential women who were unapologetically original and unabashedly graceful. I was grateful to Anna for inviting me to host and dress a table that reflected my ethos—and for her guidance in doing so. I was also aware of the privilege as one of the first-­ever Asian fashion designers—not just from Nepal, but from the entire continent— to get the opportunity to do so. That fact was not lost on me. I reached out beyond the expected Hollywood celebrities and well-­known socialites to curate a table of exceptional women who inspired me. I invited Deepika Padukone and Alia Bhatt for their first-­ever Met Galas, as well as Michelle Yeoh, Mindy Kaling, Camila Cabello, Ashley Park, Denée Benton, KiKi Layne, Quannah Chasinghorse, and Grace Elizabeth. Together we checked many boxes: Asian, Black, Latinx, and Indigenous, each woman undeniably chic and powerful, a dazzling array of skin tones and experiences that proved my decades‑in‑the-­making hypothesis: everything is better in color. Excerpt from Walk Like a Girl Viking © 2025 by Prabal Gurung  <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20250519170520_6b91d560e9f072c37d16876901058c073a51ffa05e7ad1b9461d19e1c9c28215.jpg" data-media-id="editor_16" data-image-id="20250519170520_6b91d560e9f072c37d16876901058c073a51ffa05e7ad1b9461d19e1c9c28215" data-rendition-name="original" width="1136" height="702" loading="lazy" alt="Prabal Gurung book details NT"> </figure>   <figure> <img src="https://publisher-publish.s3.eu-central-1.amazonaws.com/pb-nepalitimes/swp/asv65r/media/20250519170520_345240c21be400e2ce2ec629b52bd82bb53890e5bd86fe95b48340d84b5f1748.jpg" data-media-id="editor_17" data-image-id="20250519170520_345240c21be400e2ce2ec629b52bd82bb53890e5bd86fe95b48340d84b5f1748" data-rendition-name="original" width="1136" height="702" loading="lazy" alt="Prabal Gurung book details NT"> </figure>  &nbsp;