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With the end of 2022 less than a month away and the holidays fast approaching you are probably busy wrapping things up and setting goals for next year.

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.

Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary. 

The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.

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.

CBAM is part of the EU Green Deal / Fit for 55 package and targets imports of products in carbon-intensive industries.

This is a significant development as the EU is considered a first mover. Other countries are now likely to follow.

Because this judgment may have significant practical implications, we discuss the CJEU judgment and its practical impact in more detail.

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’.

The judgments rendered by the CJEU in these cases raise the question whether the Dutch Supreme Court’s interpretation of financial integration is compatible with EU law.