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The Supreme Court in New Zealand has found in a test case that four Uber drivers are employees under section 6 of the Employment Relations Act 2000 (ERA), and not independent contractors in business on their own account.

As planned by the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (the Convention) ( see UN Tax Convention Talks Resume in Nairobi with Focus on Fair Allocation of Taxing Rights, High Net-Worth Individuals), the Nairobi programme progressed on

Global in-house tax teams are stretched to the limit: too many jurisdictions, obligations, audits, and to-dos. Data is scattered across spreadsheets, inboxes, and advisors. Pressure rises every year, yet