Taxation is one of the major factor for financial decision. For a transitional economy, foreign investment is one of the major attraction for their sustainable development and modernization of the traditional economy. To switch into liberalized open economy and boost modern economy, they need foreign investments and foreign business enterprises. Foreign investors, in other hand, need deeper information on the business environment from the transitional countries. Because of absence of enough foreign investors and existence of foreign chain of experts, the foreign investors face the difficulties to obtain appropriate information from those countries. My experience reads the information flow to the foreign investors is cumbersome process. To obtain a little of knowledge on taxation or for initial information regarding Nepal tax, foreign investors, firstly contact their domestic tax expert and latter finds 'someone' in Nepal having knowledge on taxation. To find that someone, they need to search a long chain of contact within their own network. Their contacted person may or may not be a tax expert. Almost cases, information need to that investor is exceptionally basic information or a gentle basic information. Ultimately, the potential investor pays a sizable sum to obtain vary basic information.This is the collection on the international aspect of Nepal taxation to cover those basic need of foreign investors without the support from long-chain of information flow. Any suggestion in this regards is highly appreciable.