Well if you are starting a company then you need to get the company registered, don't exactly know with who but talking with Nepal Chamber of Commerce would be a good start. Depending on your business transaction amount you might either need to get a PAN# or VAT#.  I guess your business transaction decides whether VAT applies to your business or not. Green plate means VAT applies, Yellow and White means no. I guess some of the taxes that apply to your business would be TDS (which applies to income, personal and company, the rate is dependent on the amount. Ranges from 0 to 25% I think), VAT and maybe Rental tax. If you are importing, custom duties will include custom tax, VAT, not sure if LDT (Local Development Tax) applies these days. Custom tax is dependent on the officials valuation of the goods, harmonic cod is important. Exporting maybe different. As for employment, Nepal has a minimum wage, there is a 1% deduction for Social Security. I would say you would need a good accountant to get better details of the taxes and lawyer to handle the legal issues such company registration and employee issues. But I think if you are just starting a boutique some of these things don't even apply to you. I think you should talk to someone with a boutique shop here in Nepal to find out.