{"id":9988,"date":"2026-05-07T14:53:19","date_gmt":"2026-05-07T11:53:19","guid":{"rendered":"https:\/\/rockbridge.legal\/transfer-pricing-adjustments-what-you-need-to-know-in-the-context-of-2026\/"},"modified":"2026-07-16T11:46:20","modified_gmt":"2026-07-16T08:46:20","slug":"transfer-pricing-adjustments-what-you-need-to-know-in-the-context-of-2026","status":"publish","type":[67],"link":"https:\/\/rockbridge.legal\/en\/transfer-pricing-adjustments-what-you-need-to-know-in-the-context-of-2026\/","title":{"rendered":"Transfer Pricing Adjustments: What You Need to Know in the Context of 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9988\" class=\"elementor elementor-9988 elementor-8762\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e655216 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e655216\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-497dbfdc\" data-id=\"497dbfdc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b47b7a5 elementor-widget elementor-widget-post-info\" data-id=\"2b47b7a5\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-a470701 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/en\/2026\/05\/07\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>May 7, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1d75820 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"#\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tBy Svetlana Nesinova\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-418b1a5b elementor-widget elementor-widget-text-editor\" data-id=\"418b1a5b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Latvian transfer pricing regulations stipulate that transactions between related parties, regardless of their country of residence, must comply with the arm&#8217;s length principle, ensuring the same economic result as in comparable transactions with unrelated parties. Although this principle is well-known in the business environment, consistent compliance in practice is often hindered by objective circumstances\u2014unavailability of market information, price fluctuations, or a lack of up-to-date data at the time of the transaction. <\/p><p>In such cases, transfer pricing adjustments become a significant tool. Despite the fact that adjustments are often perceived as a negative event, within the Latvian corporate income tax (CIT) system, they can serve as a legal and controllable mechanism to timely reduce the risk of disputes and sanctions. <\/p><h5>Strengthening of Transfer Pricing Control in Latvia from 2026 <br><br><\/h5><p>As already widely discussed in the public space, from 2026, supervision within the Latvian transfer pricing framework will be significantly expanded, providing that a report on controlled transactions (in the form of structured data) must be submitted annually by companies whose transaction volume with related parties exceeds EUR 250,000. <\/p><p>Detailed transfer pricing documentation will only need to be submitted upon request by the State Revenue Service (SRS); however, companies will be required to keep it up to date. If the functional characteristics of the transactions do not change, a single set of transfer pricing documentation can be used for up to three years, updating financial data, profit margins, and comparable company indicators annually. This updated information must be reflected in the report on controlled transactions, which will become an essential analytical tool for the SRS.  <\/p><p>Although the &#8220;documentation submission upon request&#8221; approach formally reduces the administrative burden, it simultaneously requires high discipline in data maintenance and consistent adherence to the functional profile of transactions.<\/p><h5>Transfer Pricing Adjustments and Their Legal Consequences<br><br><\/h5><p>In Latvian practice, several types of transfer pricing adjustments exist; however, from a tax risk management perspective, the most significant is the compensating (true-up) or year-end adjustment. The need for an adjustment arises in situations where transactions have not resulted in a profit level consistent with market levels\u2014for example, due to insufficient revenue for supplied goods or services, or in cases where the company has incurred costs that are inconsistently high compared to market levels. Although the adjustment calculation methodology differs in each of these cases, its objective is always the same\u2014to adjust the company&#8217;s taxable base for CIT purposes.  <\/p><p>As part of a compensating adjustment, actual profit is compared with the market range, usually using the selected comparable value, and the calculated difference is reflected in line 6.5 of the CIT return, increasing the taxable base and the corresponding tax payable. If the adjustment is made before the submission of the respective annual report, in accordance with Section 17, Paragraph eight of the CIT Law, no late payment interest is applied to the tax surcharge.   <\/p><p>However, it should be noted that Latvian regulations do not provide for downward transfer pricing adjustments, and as a result of an adjustment, the CIT taxable base can only be increased.<\/p><h5>Is a Transfer Pricing Adjustment Subject to VAT?<br><br><\/h5><p>Traditionally, transfer pricing adjustments are made for direct tax (e.g., CIT) purposes, and for a long time, the prevailing view in the EU legal space was that they are not automatically subject to VAT. However, the situation has been significantly clarified by the <a href=\"https:\/\/infocuria.curia.europa.eu\/tabs\/document?source=document&#038;text=&#038;docid=303867&#038;pageIndex=0&#038;doclang=LV&#038;mode=lst&#038;dir=&#038;occ=first&#038;part=1&#038;cid=9097779\">European Court of Justice judgment of September 4, 2025, in Case C-726\/23 Arcomet<\/a>, which recognized that a transfer pricing adjustment can be subject to VAT if it is essentially considered consideration for a service provided. <\/p><p>Crucial importance lies in whether a direct link exists between the provision of the service and the payment received between the parties. Conversely, in cases where a transfer pricing adjustment is made solely for direct tax purposes\u2014for example, to level profit margins without a direct link to a specific supply of goods or provision of services\u2014it may not be considered subject to VAT. <\/p><p>Consequently, each transfer pricing adjustment must be assessed individually in the context of VAT, analyzing the economic substance of the transaction, the contractual obligations of the parties, and whether the adjustment essentially functions as consideration for a VAT-taxable transaction.<\/p><p>A similar opinion is provided by the <a href=\"https:\/\/www.vid.gov.lv\/lv\/media\/34640\/download?attachment\">SRS in the binding ruling of April 14, 2026, No. P005-17\/8.6.4\/20961 on the application of VAT to transfer pricing adjustments<\/a>, explaining that:<\/p><ol><li>A transfer pricing adjustment affects VAT in cases where the adjustment is related to a VAT-taxable transaction, and this price adjustment can be directly linked to a previously performed, specifically identified transaction. In such a case, the price (value) of the previously performed transaction is adjusted, and the parties involved in the transaction have agreed upon it. <\/li><li>On the other hand, if the price adjustment has no direct link to the initial supply, but rather the price adjustment is intended to achieve a certain profit margin, then such a price adjustment is not subject to VAT and should be treated as a payment that falls outside the scope of VAT application.<\/li><\/ol><h5>Double Taxation Risk and the MAP Procedure<br><br><\/h5><p>The risk of double taxation arises in situations where one country increases taxable income as a result of a transfer pricing adjustment, while tax has already been paid on the same profit in the second country.<\/p><p>In Latvia, practically the only solution for the elimination of double taxation is the Mutual Agreement Procedure (MAP), which must be implemented within 180 days in accordance with tax conventions and European Union (EU) law. The <a href=\"https:\/\/www.vid.gov.lv\/lv\/search?q=saska%C5%86o%C5%A1anas%20proced%C5%ABra\">SRS has developed MAP guidelines<\/a>, but they were last published in 2021, and more recent public materials are not available. <\/p><p>According to the MAP statistics published by the Organisation for Economic Co-operation and Development (OECD) in 2024, transfer pricing disputes in Latvia still constitute a significant portion of all MAP cases. This confirms both the increasing complexity of cross-border transactions and the limited national options for preventing double taxation without international coordination.  <\/p><p><a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issue-focus\/map-statistics\/map-statistics-latvia.pdf\">At the beginning of 2024, there were 10 active MAP cases in the field of transfer pricing in Latvia, initiated since January 1, 2016<\/a>. During the year, 4 new transfer pricing MAP cases were initiated, while 5 cases were completed, resulting in the number of active cases decreasing to 9 at the end of the year. <\/p><p>These indicators suggest a moderate but stable volume of dispute flow, where the influx of new cases only partially offsets the number of closed cases. At the same time, it must be concluded that the total volume of transfer pricing disputes remains high, which indirectly points to the complexity of the cases and the duration of their review. Such statistics reaffirm that transfer pricing issues in Latvia often require prolonged international coordination and careful economic analysis.  <\/p><h5>Proposal for an EU Transfer Pricing Directive: Ambitions and Reality<br><br><\/h5><p>On <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=celex%3A52023PC0529\">September 12, 2023, the European Commission submitted a proposal for a Council Directive on transfer pricing<\/a>, aimed at harmonizing key transfer pricing principles at the EU level. The objective of the proposal was to introduce a uniform transfer pricing regulatory framework at the EU level because, although Member States formally follow OECD guidelines, their differing interpretations in practice lead to tax disputes, legal uncertainty, and a significant administrative burden for both tax administrations and companies. The proposals envisaged that the provisions of this Directive would be implemented from January 1, 2026.    <\/p><p>In April 2024, the European Parliament provided a supportive (non-binding) report, suggesting even an acceleration of the Directive&#8217;s application. However, during Council discussions in 2023,   &#8211; 2025. significant conceptual disagreements emerged between Member States, and in June 2025, it was concluded that the chances of reaching a consensus were minimal. <\/p><p>As a result, the <a href=\"https:\/\/www.europarl.europa.eu\/legislative-train\/theme-an-economy-that-works-for-people\/file-harmonisation-of-transfer-pricing-rules\">European Commission, in its 2026 work program, indicated its intention to withdraw this proposal while continuing work on the establishment of a non-binding transfer pricing platform<\/a>. <\/p><h5>What Should Companies Do Now?<br><br><\/h5><p>Latvian transfer pricing regulation is moving increasingly clearly toward preventive supervision and systematic data analysis, where timely risk identification, rather than just formal compliance, plays a crucial role.<\/p><p>Given the uncertainty of EU-level regulation and the existing risk of double taxation in Latvia, it is particularly important for companies to identify profit deviations from market levels in a timely manner and make economically justified adjustments. At the same time, high-quality and up-to-date transfer pricing documentation that can withstand both SRS audits and international dispute resolution plays a vital role. <\/p><p>It should be noted that the mechanism for contesting adjustments in Latvia has not changed, and downward adjustments are still not provided for. Consequently, practically the only solution for preventing double taxation is the MAP procedure. Although MAP is complex and time-consuming, it is a practical tool whose successful application depends crucially on professional involvement and high-quality documentation.  <\/p><p>The introduced mechanism for submitting reports on controlled transactions may increase the number of MAP cases, as it will be easier for the SRS to identify transfer pricing adjustments, which does not rule out double taxation in another country. 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Contact us <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-1eab2f74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1eab2f74\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4eeb16b3\" data-id=\"4eeb16b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67923ecd elementor-widget elementor-widget-image\" data-id=\"67923ecd\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1920\" height=\"1920\" src=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2025\/12\/SvetlanaNesinova_small1.png\" class=\"attachment-full size-full wp-image-9991\" alt=\"\" srcset=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2025\/12\/SvetlanaNesinova_small1.png 1920w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2025\/12\/SvetlanaNesinova_small1-300x300.png 300w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2025\/12\/SvetlanaNesinova_small1-1024x1024.png 1024w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2025\/12\/SvetlanaNesinova_small1-150x150.png 150w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2025\/12\/SvetlanaNesinova_small1-768x768.png 768w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2025\/12\/SvetlanaNesinova_small1-1536x1536.png 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5f14e062\" data-id=\"5f14e062\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-211e07da elementor-widget elementor-widget-heading\" data-id=\"211e07da\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Svetlana Nesinova<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f716a27 elementor-widget elementor-widget-heading\" data-id=\"3f716a27\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SENIOR TAX MANAGER<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44fbc6d1 elementor-widget elementor-widget-text-editor\" data-id=\"44fbc6d1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Svetlana is a senior tax specialist with extensive experience in tax advisory. By collaborating with leading Latvian companies, she has expanded her professional competence in corporate and labor tax matters, transaction structuring, tax planning, preparation of transfer pricing documentation, as well as tax dispute resolution. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-158ea38a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"158ea38a\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:%20(+371)%2029340444\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span 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elementor-element-34fd011 elementor-widget elementor-widget-heading\" data-id=\"34fd011\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rockbridge.legal\/en\/news\/\">RETURN TO ARTICLES &gt;<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91cd9ba elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"91cd9ba\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"icon icon-search11\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba58f63 elementor-widget elementor-widget-heading\" 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href=\"https:\/\/rockbridge.legal\/category\/nodokli\/\" >\n                                                <span class=\"elementor-icon-list-text\">Nodok\u013ci<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/aml\/\" >\n                                                <span class=\"elementor-icon-list-text\">AML<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/sankcijas\/\" >\n                                                <span class=\"elementor-icon-list-text\">Sankcijas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/blogs\/nekustamais-ipasums\/\" >\n                                                <span class=\"elementor-icon-list-text\">Nekustamais \u012bpa\u0161ums<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/energetika\/\" >\n                                                <span class=\"elementor-icon-list-text\">Ener\u0123\u0113tikas ties\u012bbas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Latvian transfer pricing regulations stipulate that transactions between related parties, regardless of their country of residence, must comply with the arm&#8217;s length principle, ensuring the same economic result as in comparable transactions with unrelated parties. Although this principle is well-known in the business environment, consistent compliance in practice is often hindered by objective circumstances\u2014unavailability of [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":9990,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[63,58],"tags":[],"class_list":["post-9988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-taxes","type-news"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/9988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/comments?post=9988"}],"version-history":[{"count":1,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/9988\/revisions"}],"predecessor-version":[{"id":9992,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/9988\/revisions\/9992"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media\/9990"}],"wp:attachment":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media?parent=9988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/categories?post=9988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/tags?post=9988"},{"taxonomy":"type","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/type?post=9988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}