{"id":10101,"date":"2025-11-11T16:52:43","date_gmt":"2025-11-11T14:52:43","guid":{"rendered":"https:\/\/rockbridge.legal\/why-must-the-price-comply-with-the-arms-length-principle\/"},"modified":"2026-07-23T12:07:25","modified_gmt":"2026-07-23T09:07:25","slug":"why-must-the-price-comply-with-the-arms-length-principle","status":"publish","type":[67],"link":"https:\/\/rockbridge.legal\/en\/why-must-the-price-comply-with-the-arms-length-principle\/","title":{"rendered":"Why must the price comply with the arm&#8217;s length principle?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10101\" class=\"elementor elementor-10101 elementor-7141\" 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-50 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\/2025\/11\/11\/\">\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>November 11, 2025<\/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 Gabriella Petrova-Sandlere\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__width-initial 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>Transfer pricing has long affected not only international groups but also local companies.<\/p>\n<p>They have become a daily reality for Latvian businesses, especially in cases where a company cooperates with related parties: subsidiaries, board members, ultimate beneficial owners, relatives of officials, or foreign partners belonging to the same group.<\/p>\n<p>The arm&#8217;s length principle is one of the key concepts in the field of transfer pricing, which determines how such transactions are evaluated.<\/p>\n<p>Theoretically, it is a simple idea: transactions between related companies must be as fair as if they occurred between independent parties.<\/p>\n<p>In practice, it often becomes a point of contention between companies and the State Revenue Service (SRS), as the &#8220;market price&#8221; is not a fixed number in a table, but an assessment that requires economic understanding and business logic.<\/p>\n<h5>The Arm&#8217;s Length Principle \u2013 Between Theory and Reality<br><br><\/h5>\n<p>OECD guidelines clearly state that the purpose of transfer pricing is to ensure that profits are taxed in the country where they actually arise.<\/p>\n<p>This is a reasonable and fair principle \u2013 it prevents situations where companies &#8220;shift&#8221; profits to lower-tax countries.<\/p>\n<p>However, applying this principle in practice is not so simple.<\/p>\n<p>Every company&#8217;s business, product structure, and market position are different. Therefore, when the SRS evaluates whether a price corresponds to the market level, no single formula exists. <\/p>\n<p>What is justified in the wholesale of automotive parts may be completely inappropriate in the field of software development or design services.<\/p>\n<h5>When <em>market price<\/em> becomes a matter of interpretation<br><br><\/h5>\n<p>The field of transfer pricing in Latvia has become one of the SRS priorities in recent years. This in itself is not surprising, as budget stability requires tax control. However, in reality, this control often takes a formal rather than an economically justified character.  <\/p>\n<p>In practice, this means that:<\/p>\n<ol>\n<li>the company is told that its profitability &#8220;does not match the industry&#8221;,<\/li>\n<li>general or outdated market data are used for comparison,<\/li>\n<li>SRS assumptions lean toward the &#8220;safe side&#8221; \u2013 in favor of fiscal interests rather than the actual situation.<\/li>\n<\/ol>\n<p>For example, a manufacturer specializing in the export of niche products may naturally operate with a lower profit margin than the market average. This does not mean their prices do not comply with the market principle \u2013 it means the market segment is different. <\/p>\n<p>However, in practice, the SRS often applies a CIT adjustment and a penalty of up to 1% of the transaction value in such cases, interpreting the &#8220;arm&#8217;s length&#8221; principle too mechanically.<\/p>\n<h5>When Adjustments Become a Penalty, Not an Adjustment<br><br><\/h5>\n<p>Latvian regulations provide that if the transaction value does not correspond to the market level, the SRS may increase the taxable profit. At a 20% CIT rate, this can be a significant burden \u2013 even a \u20ac100,000 &#8220;adjustment&#8221; means a substantial amount in additional taxes. <\/p>\n<p>Furthermore, a 1% penalty of the transaction value and 0.05% late payment interest per day are additionally applied.<\/p>\n<h5>What does this look like in numbers?<br><br><\/h5>\n<p>Suppose the SRS concludes that the value of a related party transaction does not correspond to the market level by EUR 100,000.<\/p>\n<p>Then the following is applied:<\/p>\n<div class=\"rb-table-wrap\">\n<table style=\"width: 100%; border-collapse: collapse; text-align: left; font-size: 15px;\">\n<thead>\n<tr style=\"background-color: #f4f4f4;\">\n<th style=\"border: 1px solid #ccc; padding: 10px;\">Item<\/th>\n<th style=\"border: 1px solid #ccc; padding: 10px;\">Description<\/th>\n<th style=\"border: 1px solid #ccc; padding: 10px;\">Calculation<\/th>\n<th style=\"border: 1px solid #ccc; padding: 10px;\">Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody style=\"vertical-align: middle;\">\n<tr>\n<td style=\"border: 1px solid #ccc; padding: 10px; font-weight: bold;\">CIT adjustment<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Effective rate 25% (as it is 20% of the paid amount)<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">25% \u00d7 \u20ac100,000<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px; font-weight: bold; white-space: nowrap;\">\u20ac25,000<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ccc; padding: 10px; font-weight: bold;\">Penalty<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">Up to 1% of the controlled transaction value (e.g., transaction of \u20ac2,000,000)<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">1% \u00d7 \u20ac2,000,000<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px; font-weight: bold; white-space: nowrap;\">\u20ac20,000<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #ccc; padding: 10px; font-weight: bold;\">Late payment interest<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">0.05% per day, assuming 90 days<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px;\">0.05% \u00d7 \u20ac25,000 \u00d7 90 days<\/td>\n<td style=\"border: 1px solid #ccc; padding: 10px; font-weight: bold; white-space: nowrap;\">\u20ac1,125<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Total for the company: ~ EUR 46 thousand. <\/p>\n<\/div>\n<p>Thus, a seemingly &#8220;small&#8221; adjustment of \u20ac100,000 can in practice mean almost \u20ac50,000 in additional costs.<\/p>\n<p>Formally, it is an adjustment mechanism, but in fact, it is a significant penalty for an economic difference in interpretation between the company and the SRS.<\/p>\n<h5>The SRS Approach \u2013 Strict, but Not Always Economically Justified<br><br><\/h5>\n<p>There are areas where market data are available \u2013 for example, in financial loans or trade in goods. However, there are also industries where comparison possibilities do not exist, and it is precisely in these cases, where flexibility of interpretation would be needed, that the SRS often applies administrative rigor. <\/p>\n<p>This practice is perhaps understandable from a fiscal point of view, but it creates uncertainty for entrepreneurs who operate honestly but cannot cope with the volume of documentation or formal requirements.<\/p>\n<p>Furthermore, companies are often required to prove the &#8220;market price&#8221; in situations where a market does not exist in the classical sense \u2013 for example, in the provision of unique services within a group.<\/p>\n<h5>How to Achieve Balance<br><br><\/h5>\n<p>The arm&#8217;s length principle is not inherently a sanction \u2013 it is a means for fair taxation. For it to truly be so, a balanced approach is needed from both companies and the SRS. For companies: to document and justify their prices rather than just reacting to requests. For the SRS: to analyze the actual economic substance rather than just formal indicators.   <\/p>\n<p>For example, if a parent company in Latvia provides IT support to subsidiaries in Germany and Sweden, determining market prices cannot be based solely on a &#8220;sales margin&#8221; table \u2013 the content, quality, and risk distribution of the services provided between the parties must be taken into account.<\/p>\n<p>The arm&#8217;s length principle is one of those tools that creates trust in the international tax system, but in Latvia, it still lacks consistent, economically justified application practice.<\/p>\n<p>As long as the SRS approach remains more formal than analytical, transfer pricing control will not promote compliance but will instead create fear and uncertainty even for those companies that operate honestly.<\/p>\n<p>Therefore, the goal should not only be to &#8220;audit and punish&#8221; but to create a predictable, dialogue-based environment where companies 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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-07a64ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07a64ad\" 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-3ccd84a\" data-id=\"3ccd84a\" 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-c687892 elementor-widget elementor-widget-image\" data-id=\"c687892\" 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=\"540\" height=\"540\" src=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1.png\" class=\"attachment-full size-full wp-image-9301\" alt=\"\" srcset=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1.png 540w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1-300x300.png 300w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1-150x150.png 150w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/>\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-50090b7\" data-id=\"50090b7\" 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-a3019c0 elementor-widget elementor-widget-heading\" data-id=\"a3019c0\" 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\">ALISA LE\u0160KOVI\u010cA\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-615a926 elementor-widget elementor-widget-heading\" data-id=\"615a926\" 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\">PARTNER, ATTORNEY AT LAW<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4168e4 elementor-widget elementor-widget-text-editor\" data-id=\"e4168e4\" 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>Alisa is an experienced attorney-at-law, partner at RockBridge Legal. Since 2008,  Alisa has been advising clients and providing legal assistance in the most complex tax and customs matters.<\/p><p>Alisa also specializes in anti-money laundering (AML), sanctions, and compliance matters. Alisa has significant experience in corporate crime and investigation cases related to tax, customs, and sanctions issues. <\/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-4f7e3b6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4f7e3b6\" 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 class=\"elementor-icon-list-text\">  (+371) 29340444<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li 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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>Transfer pricing has long affected not only international groups but also local companies. They have become a daily reality for Latvian businesses, especially in cases where a company cooperates with related parties: subsidiaries, board members, ultimate beneficial owners, relatives of officials, or foreign partners belonging to the same group. The arm&#8217;s length principle is one [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10102,"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-10101","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\/10101","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/comments?post=10101"}],"version-history":[{"count":3,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10101\/revisions"}],"predecessor-version":[{"id":10485,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10101\/revisions\/10485"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media\/10102"}],"wp:attachment":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media?parent=10101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/categories?post=10101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/tags?post=10101"},{"taxonomy":"type","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/type?post=10101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}