{"id":367,"date":"2014-09-06T15:00:19","date_gmt":"2014-09-06T15:00:19","guid":{"rendered":"https:\/\/businessonline.website\/transferpricing123.com\/?p=367"},"modified":"2024-02-12T18:13:31","modified_gmt":"2024-02-12T18:13:31","slug":"the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada","status":"publish","type":"post","link":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/","title":{"rendered":"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada"},"content":{"rendered":"<p>by Doug Schwerdt, WTP Advisors<\/p>\n<p><a title=\"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada\" href=\"http:\/\/uk.reuters.com\/article\/2012\/10\/18\/canada-taxes-drugs-idUKL1E8LI4PV20121018\">The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada<\/a><\/p>\n<p>Please click on the link for the\u00a0<strong>News<\/strong>\u00a0on the case, and read below for the\u00a0<strong>Insights<\/strong>.<\/p>\n<p><strong>CRA\u00a0and the OECD<\/strong><\/p>\n<p>The Supreme Court of Canada (SCC) rejected the CRA\u2019s narrow \u201ctransaction-by-transaction\u201d approach. What was the CRA thinking? Clearly, the Organisation for Economic Co-operation and Development (OECD)\u00a0<i>Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations<\/i> (OECD Guidelines) state \u201cthere are often situations where separate transactions are so closely linked or continuous that they cannot be evaluated adequately on a separate basis\u201d. It seems Canada may have forgotten about its OECD membership. At least the CRA of today, in publishing TPM-14, fundamentally agrees with the 2010 version of the OECD Guidelines (although it took the CRA 2.5 years to make this public acknowledgment).<\/p>\n<p><strong>Witholding Taxes<\/strong><\/p>\n<p>The SCC decision opened up a can of worms, specifically, the issue of withholding taxes. GSK-Canada\u2019s purchase price of the ranitidine from a related Swiss company Adechsa S.A. (Swissco) included some of the benefits and rights of its license agreement with Glaxo Group Ltd. (Glaxo Group). In other words, GSK-Canada was paying for some of the benefits of the license agreement (I.e., patent, trademark, access to new products, the right to the supply of raw materials and materials in bulk, marketing support, and technical support for setting up new product lines) through the ranitidine purchase price. No withholding is required on the purchase of the ranitidine, whereas royalties are subject to a withholding tax. In looking at the total payments for the ranitidine plus license agreement benefits, GSK-Canada could have effectively paid for a portion of its licensing rights through the purchase price of ranitidine, and avoided some withholding taxes. How would the court determine the arm\u2019s-length price for ranitidine when rights and benefits under the license agreement are linked to the price paid for the tangible property?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>by Doug Schwerdt, WTP Advisors The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada Please click on the link for the\u00a0News\u00a0on the case, and read below for the\u00a0Insights. CRA\u00a0and the OECD The Supreme Court of Canada (SCC) rejected the CRA\u2019s narrow \u201ctransaction-by-transaction\u201d approach. What was the CRA thinking? Clearly, the [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transfer-pricing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada -\" \/>\n<meta property=\"og:description\" content=\"by Doug Schwerdt, WTP Advisors The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada Please click on the link for the\u00a0News\u00a0on the case, and read below for the\u00a0Insights. CRA\u00a0and the OECD The Supreme Court of Canada (SCC) rejected the CRA\u2019s narrow \u201ctransaction-by-transaction\u201d approach. What was the CRA thinking? Clearly, the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/\" \/>\n<meta property=\"article:published_time\" content=\"2014-09-06T15:00:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-12T18:13:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/tempimageqyks93.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"563\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Doug Schwerdt\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Doug Schwerdt\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/\"},\"author\":{\"name\":\"Doug Schwerdt\",\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/#\/schema\/person\/3e5c96cce47b6444afb796c1b6b89d6f\"},\"headline\":\"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada\",\"datePublished\":\"2014-09-06T15:00:19+00:00\",\"dateModified\":\"2024-02-12T18:13:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/\"},\"wordCount\":337,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/tempimageqyks93.jpg\",\"articleSection\":[\"Transfer Pricing\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/\",\"url\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/\",\"name\":\"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada -\",\"isPartOf\":{\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/tempimageqyks93.jpg\",\"datePublished\":\"2014-09-06T15:00:19+00:00\",\"dateModified\":\"2024-02-12T18:13:31+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#primaryimage\",\"url\":\"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/tempimageqyks93.jpg\",\"contentUrl\":\"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/tempimageqyks93.jpg\",\"width\":900,\"height\":563},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/wtpadvisors.com\/tp-blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/#website\",\"url\":\"https:\/\/wtpadvisors.com\/tp-blog\/\",\"name\":\"wtpadvisors\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/wtpadvisors.com\/tp-blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/#organization\",\"name\":\"wtpadvisors\",\"url\":\"https:\/\/wtpadvisors.com\/tp-blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/logo-web.png\",\"contentUrl\":\"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/logo-web.png\",\"width\":900,\"height\":161,\"caption\":\"wtpadvisors\"},\"image\":{\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/#\/schema\/person\/3e5c96cce47b6444afb796c1b6b89d6f\",\"name\":\"Doug Schwerdt\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/wtpadvisors.com\/tp-blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ca4f4e15d48d3c7e8abcde51b6e0123afa1a8f1e5a7666d4e49ef4784292480a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ca4f4e15d48d3c7e8abcde51b6e0123afa1a8f1e5a7666d4e49ef4784292480a?s=96&d=mm&r=g\",\"caption\":\"Doug Schwerdt\"},\"url\":\"https:\/\/wtpadvisors.com\/tp-blog\/author\/doug\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada -","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/","og_locale":"en_US","og_type":"article","og_title":"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada -","og_description":"by Doug Schwerdt, WTP Advisors The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada Please click on the link for the\u00a0News\u00a0on the case, and read below for the\u00a0Insights. CRA\u00a0and the OECD The Supreme Court of Canada (SCC) rejected the CRA\u2019s narrow \u201ctransaction-by-transaction\u201d approach. What was the CRA thinking? Clearly, the [&hellip;]","og_url":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/","article_published_time":"2014-09-06T15:00:19+00:00","article_modified_time":"2024-02-12T18:13:31+00:00","og_image":[{"width":900,"height":563,"url":"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/tempimageqyks93.jpg","type":"image\/jpeg"}],"author":"Doug Schwerdt","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Doug Schwerdt","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#article","isPartOf":{"@id":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/"},"author":{"name":"Doug Schwerdt","@id":"https:\/\/wtpadvisors.com\/tp-blog\/#\/schema\/person\/3e5c96cce47b6444afb796c1b6b89d6f"},"headline":"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada","datePublished":"2014-09-06T15:00:19+00:00","dateModified":"2024-02-12T18:13:31+00:00","mainEntityOfPage":{"@id":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/"},"wordCount":337,"commentCount":0,"publisher":{"@id":"https:\/\/wtpadvisors.com\/tp-blog\/#organization"},"image":{"@id":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#primaryimage"},"thumbnailUrl":"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/tempimageqyks93.jpg","articleSection":["Transfer Pricing"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/","url":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/","name":"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada -","isPartOf":{"@id":"https:\/\/wtpadvisors.com\/tp-blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#primaryimage"},"image":{"@id":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#primaryimage"},"thumbnailUrl":"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/tempimageqyks93.jpg","datePublished":"2014-09-06T15:00:19+00:00","dateModified":"2024-02-12T18:13:31+00:00","breadcrumb":{"@id":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#primaryimage","url":"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/tempimageqyks93.jpg","contentUrl":"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/tempimageqyks93.jpg","width":900,"height":563},{"@type":"BreadcrumbList","@id":"https:\/\/wtpadvisors.com\/tp-blog\/the-queen-v-glaxosmithkline-inc-after-two-decades-still-no-resolution-in-canada\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/wtpadvisors.com\/tp-blog\/"},{"@type":"ListItem","position":2,"name":"The Queen v. GlaxoSmithKline Inc. \u2013 After two decades, still no resolution in Canada"}]},{"@type":"WebSite","@id":"https:\/\/wtpadvisors.com\/tp-blog\/#website","url":"https:\/\/wtpadvisors.com\/tp-blog\/","name":"wtpadvisors","description":"","publisher":{"@id":"https:\/\/wtpadvisors.com\/tp-blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/wtpadvisors.com\/tp-blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/wtpadvisors.com\/tp-blog\/#organization","name":"wtpadvisors","url":"https:\/\/wtpadvisors.com\/tp-blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/wtpadvisors.com\/tp-blog\/#\/schema\/logo\/image\/","url":"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/logo-web.png","contentUrl":"https:\/\/wtpadvisors.com\/tp-blog\/wp-content\/uploads\/2023\/09\/logo-web.png","width":900,"height":161,"caption":"wtpadvisors"},"image":{"@id":"https:\/\/wtpadvisors.com\/tp-blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/wtpadvisors.com\/tp-blog\/#\/schema\/person\/3e5c96cce47b6444afb796c1b6b89d6f","name":"Doug Schwerdt","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/wtpadvisors.com\/tp-blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ca4f4e15d48d3c7e8abcde51b6e0123afa1a8f1e5a7666d4e49ef4784292480a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ca4f4e15d48d3c7e8abcde51b6e0123afa1a8f1e5a7666d4e49ef4784292480a?s=96&d=mm&r=g","caption":"Doug Schwerdt"},"url":"https:\/\/wtpadvisors.com\/tp-blog\/author\/doug\/"}]}},"_links":{"self":[{"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/posts\/367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/comments?post=367"}],"version-history":[{"count":2,"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/posts\/367\/revisions"}],"predecessor-version":[{"id":594,"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/posts\/367\/revisions\/594"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/media\/380"}],"wp:attachment":[{"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/media?parent=367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/categories?post=367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wtpadvisors.com\/tp-blog\/wp-json\/wp\/v2\/tags?post=367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}