![inf](/sites/default/files/styles/search_result/public/2022-12/young-businesswoman-using-smartphone_20069.jpg)
Inflation and its impact on your transfer pricing
In many industries, rising prices are leading to reduced margins. How does that impact transfer pricing? This question is especially relevant if your company’s transfer pricing model is based on guaranteed operating margins for certain entities.
![BUA](/sites/default/files/styles/search_result/public/2022-12/bua2.jpg)
![Real estate fiscal investment institution to be abolished and changes to regimes for exempt investment institutions and mutual funds](/sites/default/files/styles/search_result/public/2022-12/gebouw1.jpg)
![New referral to the CJEU – Net taxation – Taxation of dividend income received by a non-resident insurance company](/sites/default/files/styles/search_result/public/2022-12/hamer_rechter.jpg)
New referral to the CJEU – Net taxation – Taxation of dividend income received by a non-resident insurance company
On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.
![Update Carbon Border Adjustment Mechanism (CBAM): Provisional agreement reached](/sites/default/files/styles/search_result/public/2022-12/trappen.jpg)
![EU reaches agreement on Pillar 2](/sites/default/files/styles/search_result/public/2022-12/eu_vlag.jpg?h=d056e449)
![Court of Justice of the European Union gives strict interpretation of VAT invoicing requirements for simplified triangular transactions](/sites/default/files/styles/search_result/public/2022-12/vrouwe_justitia.jpg?h=97280d7d)
![VAT in the Digital Age proposal issued to modernize the EU VAT system](/sites/default/files/styles/search_result/public/2022-12/big_data_storage.jpg)
VAT in the Digital Age proposal issued to modernize the EU VAT system
The proposal from the European Commission covers three issues: (1) Digital Reporting Requirements (2) the VAT treatment of the platform economy and (3) changes to e-commerce rules and a ‘single VAT registration’.