{"id":10245,"date":"2022-04-12T17:23:43","date_gmt":"2022-04-12T17:23:43","guid":{"rendered":"https:\/\/taxops.com\/?p=10245"},"modified":"2022-05-11T16:34:44","modified_gmt":"2022-05-11T16:34:44","slug":"us-state-and-local-tax-for-foreign-companies","status":"publish","type":"post","link":"https:\/\/taxops.com\/us-state-and-local-tax-for-foreign-companies\/","title":{"rendered":"U.S. State and Local Tax for Foreign Companies\u00a0\u00a0"},"content":{"rendered":"\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" data-id=\"10328\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/05\/U.S.-State-and-Local-Tax-for-Foreign-Companies-1-1024x536.png\" alt=\"\" class=\"wp-image-10328 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/05\/U.S.-State-and-Local-Tax-for-Foreign-Companies-1-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/05\/U.S.-State-and-Local-Tax-for-Foreign-Companies-1-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/05\/U.S.-State-and-Local-Tax-for-Foreign-Companies-1-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"536\" data-id=\"10328\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/05\/U.S.-State-and-Local-Tax-for-Foreign-Companies-1-1024x536.png\" alt=\"\" class=\"wp-image-10328 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/05\/U.S.-State-and-Local-Tax-for-Foreign-Companies-1-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/05\/U.S.-State-and-Local-Tax-for-Foreign-Companies-1-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2022\/05\/U.S.-State-and-Local-Tax-for-Foreign-Companies-1-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n<\/figure>\n\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em><em>Foreign businesses operating in the U.S. face a variety of challenges, including knowing what their filing duties might be for income and sales tax.&nbsp;&nbsp;<\/em><\/em><\/p><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">By <a href=\"https:\/\/taxops.com\/Judith-Vorndran\/\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"Judy Vorndran\">Judy Vorndran<\/a> and <a href=\"https:\/\/taxops.com\/stacey-roberts-3\/\" target=\"_blank\" rel=\"noreferrer noopener\">Stacey Roberts<\/a><\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Complications of U.S. State and Local Tax<strong>&nbsp;<\/strong><\/h2>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Many companies are now familiar with the Wayfair case given it is approaching its third birthday, but Wayfair is not the only nexus trigger for foreign companies selling to U.S. customers. Nexus is a legal concept that defines the base-level of activity necessary to allow state and local governments to tax businesses. Nexus and the U.S. Constitution\u2019s Commerce and Due Process Clauses are the only inhibitions preventing U.S. States from imposing tax on everyone everywhere.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is important to note that not all states follow U.S. tax treaties because states have their own sovereignty (they don\u2019t have to listen to everything the U.S. federal government does, aka \u201cTax Mom and Dad\u201d).&nbsp; This autonomy leads to a complicated web of tax laws and regulations as states raise revenue from their own tax base.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unfortunately, states cannot rely solely on federal government subsidies. As a result, states impose a variety of taxes and fees: income\/non-income, gross receipts, business and occupation, commerce, commercial activity or franchise type taxes, sales\/use, property (real and personal), payroll, unclaimed property and excise taxes.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your business is registered for a sales tax license, you are potentially subjecting yourself to other tax filings. Of most importance (in our opinion), is the potential for income taxes.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Once you create a sales tax license you are essentially telling the government that you are doing business in that state. This leads the state and local governments to query what other taxes they might be owed, prompting nexus questionnaires, notices, and jeopardy assessments if you ignore them.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a result, foreign businesses selling in the U.S. will want to consider with their tax adviser the right entity structure. Although it might be simpler to just register the foreign entity for sales\/use taxes, this could create additional filing obligations on that entity that were unanticipated when opening a sales tax account. This means that a foreign entity might be taxed both by the country of origin as well as the U.S., and multiple forms can be required by both the federal and states. With each entity potentially being taxed differently, a comprehensive entity structure becomes necessary to minimize tax duties.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Many companies that recently began selling and shipping to U.S. customers do not realize the importance of setting up an entity structure. Thus, companies unwittingly get sales tax licenses or register for payroll and pay the payroll on behalf of the foreign entities, which trip other filing obligations. Now different entities are paying different taxes, and forms must be filed in order for the foreign entity to be compliant within the US and within the states where sales tax registrations were procured.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In order to create a state return, a proforma or \u201cas if\u201d federal return must be created, as state income taxes piggyback on federal taxable income. States need a mocked up federal income tax return attached to the state returns, but the states frequently don\u2019t provide a template. Businesses essentially have to create one.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, exchange rates change country by country. GAAP is different from IFRS accounting, and there are other foreign\/federal differences in how books and records are created. On top of sales and income taxes, foreign businesses can be obligated for property, payroll, and non-income based taxes that do not have treaty protections. All of these examples are compliance costs that foreign taxpayers may not be thinking about.&nbsp;<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">State-by-State Sales Tax Differences&nbsp;<\/h2>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Unfortunately, no two states are alike when it comes to taxes. There are a variety of different taxes that may or may not apply to your business.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Washington has an unusual tax structure unlike any other state in the nation known as the business and occupation tax (B&amp;O), which is filed in conjunction with a sales tax return and based on receipts earned only in Washington.&nbsp; Nevada has a commerce tax which has different rates depending on the type of business and, just like with B&amp;O, is only based on Nevada receipts. Neither of these Nevada or Washington taxes have anything to do with a federal tax return. Texas has a margin tax which now applies to both flow through entities and corporations, even though Texas does not have an individual income tax.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">None of these three types of taxes are protected by treaties. The good news is that most of these types of taxes are at a simplified rate, and the tax calculation is relatively easy with the proper entity structure in place.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U.S. states and different European countries are similar in their diverse political, economic and tax structures. One key difference is that all state laws are in one common language, English, and there is only one U.S. Supreme Court, so researching the laws and tax cases should be an easier process. Unfortunately, that is about the only benefit because different states might interpret the same word differently.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Similar to Europe, each state has a unique history of industries and infrastructure that leads to wide discrepancies in old laws. Many of these laws are still in place despite new technology with some state income taxes originating well before the federal income tax was enacted in 1913. Given the difficulty of amending laws and the court cases that have developed in interpreting them, it is no easy feat to change a law.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While new laws are being introduced, some of these legacy laws remain, creating layers of tax law. U.S. States are always on the move in managing their unique tax base as affected by their economies.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While many states used to be more dependent on income taxes, the federal government gives entitlements like bonus depreciation, R&amp;D credits and the like, which leads states to realize they are getting shorted on income tax. They come up with new taxes like the Nevada Commerce tax, which has only been in effect for seven years. New on the horizon is Maryland\u2019s digital advertising tax. If successful, other states will likely consider adopting something similar.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Specifically pertaining to Wayfair, which was decided on June 21, 2018, 45 states plus DC have a Wayfair type law on their books with varying thresholds, enactment and enforcement dates. It takes a specialist to track these distinctions and apply the laws to each unique business operating or selling into that state. Now, with Wi-Fi and less employees showing up in an office, the physical location of hired talent is less scrutinized. This will increase their tax obligations across the world.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The point is there is not a one-size-fits-all taxing structure for foreign companies operating in the U.S. Looking at federal treaties is just the first step to tax compliance in the U.S., and setting up an entity structure with a tax professional can ease the process significantly.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For more guidance, reach out to the tax professionals at <a href=\"https:\/\/taxops.com\/\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"TaxOps.com\">taxops.com<\/a>.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Let&#8217;s Talk Tax<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">More Tax News<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/#subscribe\" target=\"_blank\" rel=\"noreferrer noopener\">Subscribe to Tax News<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Foreign businesses operating in the U.S. face a variety of challenges, including knowing what their filing duties might be for income and sales tax.&nbsp;&nbsp; By Judy Vorndran and Stacey Roberts Complications of U.S. State and Local Tax&nbsp; Many companies are now familiar with the Wayfair case given it is approaching its third birthday, but Wayfair [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10328,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"<!-- wp:spacer {\"height\":\"53px\"} -->\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:gallery {\"linkTo\":\"none\"} -->\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped\"><!-- wp:image {\"id\":10182,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https:\/\/taxops.com\/wp-content\/uploads\/2022\/04\/Texas-High-Court-Clarifies-Service-Receipt-Apportionment-1-1024x536.png\" alt=\"\" class=\"wp-image-10182\"\/><\/figure>\n<!-- \/wp:image --><\/figure>\n<!-- \/wp:gallery -->\n\n<!-- wp:spacer {\"height\":\"53px\"} -->\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:quote -->\n<blockquote class=\"wp-block-quote\"><p><em><em>The Texas Supreme Court has ruled in favor of apportioning service receipts to the location of personnel or equipment, a position providing clarity to taxpayers on whether to source receipts from services performed versus where customers are at.<\/em>&nbsp;<\/em><\/p><\/blockquote>\n<!-- \/wp:quote -->\n\n<!-- wp:quote -->\n<blockquote class=\"wp-block-quote\"><p><\/p><\/blockquote>\n<!-- \/wp:quote -->\n\n<!-- wp:paragraph -->\n<p>By <a href=\"https:\/\/taxops.com\/tram-le\/\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"Tram Le\">Tram Le<\/a> <\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>On March 25, 2022, the Texas Supreme Court held in favor of the taxpayer that services revenue is apportioned to the location where services are performed, consistent with Texas law.<sup>1<\/sup> The Court found that the performance of service is located where the taxpayer\u2019s personnel or equipment is physically doing useful work for the customer.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The case involves Sirius XM (Sirius XM Radio, Inc. v. Hegar, Tx. Sup. Ct. No. 20-0462 (3\/25\/22)), whose headquarters, transmission equipment and production studios used in providing a subscription-based satellite radio service are largely located outside of Texas. In the 2010 and 2011 tax years, Sirius XM apportioned tax based on costs of activities in Texas and outside of Texas. Under Texas rules, service revenue is apportioned to Texas based on the \u201cfair value of the services\u201d rendered in Texas where services are performed in more than one state.<sup>2<\/sup>&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>For those tax years, the Texas Comptroller adjusted on audit to base the tax on the percentage of Sirius XM\u2019s Texas subscribers. The Comptroller argued that service revenue is sourced to Texas if the \u201creceipt-producing, end-product act\u201d takes place in Texas. In this case, such an act was considered the decryption of the satellite network and enabling of each subscriber\u2019s radio to receive Sirius XM\u2019s signal. However, Sirius XM argued that its services \u2013 the production and broadcasting of radio content \u2013 was mainly performed outside of Texas.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The Texas Supreme Court ultimately agreed that Sirius XM was providing satellite radio content and those services are performed in Texas if the labor employed in that service is doing the work in Texas. This constitues a natural reading of the law, which requires taxes due \u201cwhere service [is] performed in this state.\u201d This rejects the Comptroller premise of service taking place at the customer location. The Court also rejected the use of the \u201creceipt-producing, end-product\u201d test to determine where a service is being performed.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Although the Court ruled in favor of the taxpayer, the case was remanded to the Appellate court for further review of Sirius XM\u2019s cost of performing services and evidence to support its \u201cfair value of services\u201d performed in Texas.&nbsp;&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The Texas Supreme Court opinion provides clarification in apportioning service revenue in Texas and determining whether services are performed in the state. Taxpayers doing business in Texas should carefully review business operations, nature of services, i.e., properly characterizing the services provided to customers and location of equipment, facilities, and personnel to properly apportion revenue.&nbsp;&nbsp;&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>In addition, if services are being performed in Texas and outside of Texas, taxpayers must properly evaluate methods of determining the fair value of services and maintain sufficient evidence to support what revenue is apportioned to Texas. Contact a TaxOps advisor is you need assistance assessing nexus and taxability in the state of Texas and everywhere you do business.&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Tram Le is a member of the SALTovation team at TaxOps and an adjunct professor at the University of Texas at Arlington. She writes about hot topics in state and local tax affecting business operations and growth strategies and the Spreading SALTovation column for Tax Notes.&nbsp;Reach out to Tram at <a href=\"mailto:tle@taxops.com\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"Tram Le\">tle@taxops.com<\/a>.&nbsp;&nbsp;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:spacer {\"height\":\"53px\"} -->\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">Let's Talk Tax<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->\n\n<!-- wp:spacer {\"height\":\"47px\"} -->\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3>More Tax News<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:latest-posts \/-->\n\n<!-- wp:spacer {\"height\":\"47px\"} -->\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons -->\n<div class=\"wp-block-buttons\"><!-- wp:button -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/taxops.com\/contact\/#subscribe\" target=\"_blank\" rel=\"noreferrer noopener\">Subscribe to Tax News<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->\n\n<!-- wp:spacer {\"height\":\"47px\"} -->\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[229,226],"tags":[252,284,126,914,748,953,265,952,913,18,19,30,101,156,80,128],"class_list":["post-10245","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-and-local","category-tax-news","tag-accountant","tag-cfo","tag-cpa","tag-digital-advertising","tag-digital-tax","tag-entity-structure","tag-finance-professional","tag-foreign-business","tag-new-tax","tag-sales-and-use-tax","tag-sales-tax","tag-state-and-local-tax","tag-state-tax","tag-supreme-court","tag-tax-provider","tag-wayfair"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2022\/05\/U.S.-State-and-Local-Tax-for-Foreign-Companies-1.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10245","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=10245"}],"version-history":[{"count":5,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10245\/revisions"}],"predecessor-version":[{"id":10329,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/10245\/revisions\/10329"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/10328"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=10245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=10245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=10245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}