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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

The third session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (UN Tax Framework Convention, or Convention) officially opened in Nairobi, Kenya on 10 November 2025.

The parliament has adopted a law setting out VAT exemption thresholds retroactively applicable as from 1 March 2025, effectively repealing the planned reduction introduced by the 2025 Finance Law which the government suspended ( see Government Delays VAT Exemption Threshold Reduction for Small

At their 15–16 October 2025 meeting in Washington, D.C., G20 finance ministers reaffirmed their commitment to resolving outstanding issues in the global minimum tax framework under Pillar Two.

IBFD has written a joint article with WATAF and South Centre titled "Future of the UN Tax Committee under the UN Framework Convention on International Tax Cooperation".