News

Over 145 jurisdictions in the OECD/G20 Inclusive Framework (IF) on BEPS have agreed on a package to coordinate the global minimum tax implementation by introducing measures to simplify compliance and ensure a level playing field, the OECD announced on 5 January 2026.

The Belgian parliament ( Kamer van volksvertegenwoordigers/Chambre des députés) has adopted a bill introducing a participation exemption for group contributions, making the expat regime more attractive, and amending tax credits, deductions and the statute of limitation provisions. If not reported

We are thrilled to announce that Prof. Miranda Stewart will be the Visiting Global Scholar at IBFD for 2026/2027.

The Inland Revenue Authority of Singapore (IRAS) has published the eighth edition of the Transfer Pricing Guidelines (TP Guidelines). The TP Guidelines outline the IRAS' TP and audit processes, as well as its administrative position on various TP issues.

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