Nepal's Ministry of Finance has published an English-language version of the Budget Speech for Fiscal Year (FY) 2019/20, which was delivered to parliament on 29 May 2019. Some of the main tax-related measures of the Budget include the following: An increase in the income tax exemption limit from NPR 350,000 to NPR 400,000 for individuals and to NPR 450,000 for couples; The introduction of the weighted average cost method to compute tax on capital gains from share transactions; A reduction of the existing capital gains tax rate on the sale of shares for individuals to 5% to encourage investment in...