{"id":1013,"date":"2022-11-22T22:24:28","date_gmt":"2022-11-22T21:24:28","guid":{"rendered":"https:\/\/novio.tax\/?p=1013"},"modified":"2024-05-01T22:25:39","modified_gmt":"2024-05-01T20:25:39","slug":"medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/medingo-uitspraak-over-het-concept-van-bedrijfsherstructureringen-na-overname-deel-ii-analyse\/","title":{"rendered":"Medingo - Uitspraak over het concept van bedrijfsreorganisaties na overname (Deel II: analyse)"},"content":{"rendered":"
\n
\n

Voor een overzicht van de zaak zelf wordt verwezen naar deze blog<\/a>.<\/p>\n

De belangrijkste kwestie in Medingo betrof de kwalificatie van de transactie\/overeenkomsten als een veronderstelde overdracht van functies, activa en risico's (\"FAR\"). De zaak bouwt voort op twee eerdere rechtszaken waarin de Isra\u00eblische Belastingdienst (de \"ITA\") overnames van Isra\u00eblische technologiebedrijven (Gteko en Broadcom) onder de loep nam, waarbij na de overnames de FAR overging. Een veronderstelde overdracht van FAR, zoals gebruikt door de ITA, is of lijkt te zijn gebaseerd op hoofdstuk IX van de OESO-richtlijnen voor verrekenprijzen (\"OESO TPGL\"). Dit hoofdstuk bevat richtlijnen voor de verrekenprijsgevolgen van bedrijfsreorganisaties. Voor het doel van deze bijdrage verwijzen we naar de \"overdracht van een onderneming als going concern\" (\"TOGC\").<\/p>\n

De standpunten van de ITA in Medingo staan niet op zichzelf. Het TOGC-concept is door de ITA gebruikt in ten minste twee (enigszins) vergelijkbare zaken, Gteko (2017) en Broadcom (2019). Gteko werd overgenomen door Microsoft. Kort daarna werden haar activiteiten overgedragen aan Microsoft, waarbij de werknemers van Gteko verhuisden naar de dochteronderneming van Microsoft in Isra\u00ebl. Het Hof legde de nadruk op de inhoud van de vorm (met betrekking tot de overeenkomst\/transacties). De overdracht van werknemers en intellectuele eigendom na de overname werd gekarakteriseerd als een TOGC. De ITA won.<\/p>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"

Op 8 mei 2022 heeft de districtsrechtbank Tel Aviv-Yafo (\"de rechtbank\") uitspraak gedaan in een verrekenprijsgeschil betreffende het concept van bedrijfsherstructureringen na overname. In 2010 verwierf de Roche-groep de aandelen van Medingo. Zes maanden na de overname sloten de partijen verschillende overeenkomsten, waardoor het bedrijfsmodel van Medingo veranderde van dat van een volwaardige ondernemer in een productie-, verkoop- en ontwikkelingslocatie met een laag risico. Drie jaar later werd de IP van Medingo (v\u00f3\u00f3r de overname) verkocht aan Roche en werden de activiteiten van Medingo stopgezet. De rechtbank moest beslissen of de intellectuele eigendom (v\u00f3\u00f3r de overname) werd overgedragen\/verkocht aan Roche op het ogenblik van de overname of drie jaar later, toen de activiteiten van Medingo werden stopgezet. De Isra\u00eblische belastingdienst (\"ITA\") probeerde de overeenkomst te negeren en deze te vervangen door een veronderstelde verkoop van IP. Medingo\/Roche won uiteindelijk de zaak. In deze notitie delen we onze inzichten\/takeaways.<\/p>","protected":false},"author":1,"featured_media":1014,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"\nMedingo \u2013 Ruling on the concept of post-acquisition business restructurings (Part II: analysis) - NovioTax<\/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:\/\/novio.tax\/nl\/blogs\/medingo-uitspraak-over-het-concept-van-bedrijfsherstructureringen-na-overname-deel-ii-analyse\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Medingo \u2013 Ruling on the concept of post-acquisition business restructurings (Part II: analysis) - NovioTax\" \/>\n<meta property=\"og:description\" content=\"On 8 May 2022, the Tel Aviv-Yafo District Court (\u201cthe Court\u201d) decided on a transfer pricing dispute regarding the concept of post-acquisition business restructurings. In 2010, the Roche Group acquired the shares of Medingo. Six months post the acquisition, the parties entered into several agreements, changing Medingo\u2019s business model from that of a full-fledged entrepreneur to a low-risk manufacturing, sales and development site. Three years later, Medingo\u2019s (pre-acquisition) IP was sold to Roche and its activities were ceased. The Court had to decide whether the (pre-acquisition) IP was transferred\/sold to Roche at the time of acquisition or three years later, when Medingo\u2019s activities were ceased. The Israeli tax authorities (\u201cITA\u201d) attempted to disregard the agreement and to substitute this for a deemed sale of IP. Medingo\/Roche ultimately won the case. In this note, we will share our insights\/takeaways.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/novio.tax\/nl\/blogs\/medingo-uitspraak-over-het-concept-van-bedrijfsherstructureringen-na-overname-deel-ii-analyse\/\" \/>\n<meta property=\"og:site_name\" content=\"NovioTax\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-22T21:24:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-01T20:25:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis_662975a441f89.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4\"},\"headline\":\"Medingo \u2013 Ruling on the concept of post-acquisition business restructurings (Part II: analysis)\",\"datePublished\":\"2022-11-22T21:24:28+00:00\",\"dateModified\":\"2024-05-01T20:25:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/\"},\"wordCount\":223,\"publisher\":{\"@id\":\"https:\/\/novio.tax\/#organization\"},\"image\":{\"@id\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis_662975a441f89.jpeg\",\"articleSection\":[\"Blogs\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/\",\"url\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/\",\"name\":\"Medingo \u2013 Ruling on the concept of post-acquisition business restructurings (Part II: analysis) - NovioTax\",\"isPartOf\":{\"@id\":\"https:\/\/novio.tax\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis_662975a441f89.jpeg\",\"datePublished\":\"2022-11-22T21:24:28+00:00\",\"dateModified\":\"2024-05-01T20:25:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#breadcrumb\"},\"inLanguage\":\"nl-NL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#primaryimage\",\"url\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis_662975a441f89.jpeg\",\"contentUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis_662975a441f89.jpeg\",\"width\":700,\"height\":250},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/novio.tax\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Medingo \u2013 Ruling on the concept of post-acquisition business restructurings (Part II: analysis)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/novio.tax\/#website\",\"url\":\"https:\/\/novio.tax\/\",\"name\":\"NovioTax\",\"description\":\"Dutch research-based tax consultancy firm\",\"publisher\":{\"@id\":\"https:\/\/novio.tax\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/novio.tax\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"nl-NL\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/novio.tax\/#organization\",\"name\":\"NovioTax\",\"url\":\"https:\/\/novio.tax\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/02\/Logo-NovioTax-header.svg\",\"contentUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/02\/Logo-NovioTax-header.svg\",\"width\":204,\"height\":38,\"caption\":\"NovioTax\"},\"image\":{\"@id\":\"https:\/\/novio.tax\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"nl-NL\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/451ecfb1e33d4c39210d08e34c55d954ab91bdce3a493d7eb93f1eddf220d51e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/451ecfb1e33d4c39210d08e34c55d954ab91bdce3a493d7eb93f1eddf220d51e?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/novio.tax\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Medingo \u2013 Ruling on the concept of post-acquisition business restructurings (Part II: analysis) - NovioTax","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:\/\/novio.tax\/nl\/blogs\/medingo-uitspraak-over-het-concept-van-bedrijfsherstructureringen-na-overname-deel-ii-analyse\/","og_locale":"nl_NL","og_type":"article","og_title":"Medingo \u2013 Ruling on the concept of post-acquisition business restructurings (Part II: analysis) - NovioTax","og_description":"On 8 May 2022, the Tel Aviv-Yafo District Court (\u201cthe Court\u201d) decided on a transfer pricing dispute regarding the concept of post-acquisition business restructurings. In 2010, the Roche Group acquired the shares of Medingo. Six months post the acquisition, the parties entered into several agreements, changing Medingo\u2019s business model from that of a full-fledged entrepreneur to a low-risk manufacturing, sales and development site. Three years later, Medingo\u2019s (pre-acquisition) IP was sold to Roche and its activities were ceased. The Court had to decide whether the (pre-acquisition) IP was transferred\/sold to Roche at the time of acquisition or three years later, when Medingo\u2019s activities were ceased. The Israeli tax authorities (\u201cITA\u201d) attempted to disregard the agreement and to substitute this for a deemed sale of IP. Medingo\/Roche ultimately won the case. In this note, we will share our insights\/takeaways.","og_url":"https:\/\/novio.tax\/nl\/blogs\/medingo-uitspraak-over-het-concept-van-bedrijfsherstructureringen-na-overname-deel-ii-analyse\/","og_site_name":"NovioTax","article_published_time":"2022-11-22T21:24:28+00:00","article_modified_time":"2024-05-01T20:25:39+00:00","og_image":[{"width":700,"height":250,"url":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis_662975a441f89.jpeg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Geschreven door":"admin","Geschatte leestijd":"2 minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#article","isPartOf":{"@id":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/"},"author":{"name":"admin","@id":"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4"},"headline":"Medingo \u2013 Ruling on the concept of post-acquisition business restructurings (Part II: analysis)","datePublished":"2022-11-22T21:24:28+00:00","dateModified":"2024-05-01T20:25:39+00:00","mainEntityOfPage":{"@id":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/"},"wordCount":223,"publisher":{"@id":"https:\/\/novio.tax\/#organization"},"image":{"@id":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#primaryimage"},"thumbnailUrl":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis_662975a441f89.jpeg","articleSection":["Blogs"],"inLanguage":"nl-NL"},{"@type":"WebPage","@id":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/","url":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/","name":"Medingo \u2013 Ruling on the concept of post-acquisition business restructurings (Part II: analysis) - NovioTax","isPartOf":{"@id":"https:\/\/novio.tax\/#website"},"primaryImageOfPage":{"@id":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#primaryimage"},"image":{"@id":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#primaryimage"},"thumbnailUrl":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis_662975a441f89.jpeg","datePublished":"2022-11-22T21:24:28+00:00","dateModified":"2024-05-01T20:25:39+00:00","breadcrumb":{"@id":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#breadcrumb"},"inLanguage":"nl-NL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/"]}]},{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#primaryimage","url":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis_662975a441f89.jpeg","contentUrl":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/04\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis_662975a441f89.jpeg","width":700,"height":250},{"@type":"BreadcrumbList","@id":"https:\/\/novio.tax\/blogs\/medingo-ruling-on-the-concept-of-post-acquisition-business-restructurings-part-ii-analysis\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/novio.tax\/"},{"@type":"ListItem","position":2,"name":"Medingo \u2013 Ruling on the concept of post-acquisition business restructurings (Part II: analysis)"}]},{"@type":"WebSite","@id":"https:\/\/novio.tax\/#website","url":"https:\/\/novio.tax\/","name":"NovioTax","description":"Dutch research-based tax consultancy firm","publisher":{"@id":"https:\/\/novio.tax\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/novio.tax\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"nl-NL"},{"@type":"Organization","@id":"https:\/\/novio.tax\/#organization","name":"NovioTax","url":"https:\/\/novio.tax\/","logo":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/novio.tax\/#\/schema\/logo\/image\/","url":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/02\/Logo-NovioTax-header.svg","contentUrl":"https:\/\/novio.tax\/wp-content\/uploads\/2024\/02\/Logo-NovioTax-header.svg","width":204,"height":38,"caption":"NovioTax"},"image":{"@id":"https:\/\/novio.tax\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4","name":"admin","image":{"@type":"ImageObject","inLanguage":"nl-NL","@id":"https:\/\/novio.tax\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/451ecfb1e33d4c39210d08e34c55d954ab91bdce3a493d7eb93f1eddf220d51e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/451ecfb1e33d4c39210d08e34c55d954ab91bdce3a493d7eb93f1eddf220d51e?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/novio.tax"]}]}},"_links":{"self":[{"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/posts\/1013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/comments?post=1013"}],"version-history":[{"count":0,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/posts\/1013\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/media\/1014"}],"wp:attachment":[{"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/media?parent=1013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/categories?post=1013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novio.tax\/nl\/wp-json\/wp\/v2\/tags?post=1013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}