{"id":7403,"date":"2021-08-17T20:01:02","date_gmt":"2021-08-17T20:01:02","guid":{"rendered":"https:\/\/www.expattaxcpas.com\/new\/?page_id=7403"},"modified":"2021-09-30T16:28:07","modified_gmt":"2021-09-30T16:28:07","slug":"israel-us-tax-treaty-articles","status":"publish","type":"page","link":"https:\/\/www.expattaxcpas.com\/new\/israel-us-tax-treaty-articles\/","title":{"rendered":"Israel-US Tax Treaty Articles"},"content":{"rendered":"\t\t
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Jump to the topic you are looking for<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tIsrael real estate investments<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tIncome exempt from tax<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tEarned Income<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tIsrael Taxation of US Sources Income<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tPassive Income<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tWork performed in Israel for US Employers of US Clients<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tReceipt of W-2 From US Employer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tSole Proprietorship<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tIsraeli Taxation of US Income after Ten Year Grace Period<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tCapital Gains<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tUS Social Security<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tPensions<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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\t<\/div>\n\t\t<\/section>\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
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Israel US Tax-Treaty Articles\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Israel real estate investments: Potential US tax obligation?!?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Given the lure of the historical rising value of Israel property, it is important to consider that Israel real estate investments could have potential US tax ramifications.\u00a0 The United States taxes its citizens on income earned worldwide.\u00a0 Profit from rental or sale of real property located outside the United States is no exception and is subject to US taxation.\u00a0 The income or loss from rents or sale of Israeli property is thus included on a US citizen\u2019s annual income tax return.\u00a0 According to the US-Israel tax treaty, Israel has first rights to tax income related to Israel real property.\u00a0 Therefore, taxes paid to Israel can be used as a credit to directly offset a person\u2019s US tax liability.\u00a0 However, not always do Israeli taxes paid cover US taxes due; resulting in a potential US tax liability.<\/p>

Rental income:\u00a0 For US purposes, real property rentals are accounted for like a business.\u00a0 Meaning, an individual allowed to deduct all ordinary and necessary expenses incurred to maintain his real estate rental activity.\u00a0 A major expense is usually depreciation which is the mechanism for recovering the cost of the property over its expected life.\u00a0 US law mandates that depreciation must be taken once the property is ready and available for rent.\u00a0 The cost of Israel property compared to rents received is generally very high.\u00a0 And therefore very often a person\u2019s net rental income from the activity will be nil.\u00a0 Not always is this to the benefit of the taxpayer.\u00a0 (See sale of property, below).\u00a0 In a situation where the rental activity results in a net gain, the profits are taxed at ordinary graduated income rates.\u00a0 Which means, depending on your tax bracket, you could be paying between 10-37% tax on net profit from rental activity.\u00a0\u00a0<\/p>

The Israel Tax Authorities allow taxpayers three different methods to account for rental property activity.\u00a0 Each year a person can choose which method would be most tax advantageous for him and account accordingly.\u00a0 If a person has multiple properties he can choose a different method for each property.\u00a0 The first method parallels the US method above and treats the activity as a normal business activity, taxed at ordinary graduated income tax rates.\u00a0 However, one major difference is that depreciation is lower for Israel purposes. *** And the tax rates vary between 10-47%.\u00a0 The second method is similar to the first method except that if the gross rental monthly income is 5,030 NIS or less (total for all rental properties owned), it is exempt from Israeli taxation and reporting.\u00a0 If gross monthly rental income is more than 5,030 NIS, the excluded portion is reduced by the excess amount and the resulting gain is taxed at no less than 31%. **** The third and very popular method is to account only for gross rental income.\u00a0 No expenses are allowed as deductions.\u00a0 The gross amount received is taxed at a flat 10% rate and no tax credits can be applied.\u00a0<\/p>

As you can see from above, because of the varying methods of taxation there could be situations where taxes paid to Israel will not offset parallel US taxes.\u00a0 For example, this could come into play with older\/inherited property investments.\u00a0 Generally speaking, depreciation expense would be very low or non-existent for these properties and other expenses may be minimal.\u00a0 For US purposes, a high earning individual could be left with a 37% tax bill on net income earned from these properties.\u00a0 Whereas, for Israel purposes he could be taxed at a 10% rate and will thereby be left with an insufficient amount of Israeli taxes paid to offset the US liability.\u00a0<\/p>

Sale of Apartment:\u00a0 Another situation which often times may lead to a US tax obligation, is when the property is ultimately sold.\u00a0 Depreciation of a property decreases the cost basis of the property and thus results in a higher recognized gain when the property is sold.\u00a0 Remember, the US tax code forces a person to depreciate their rental property.\u00a0 Therefore, if for Israel purposes a person consistently chooses to tax his property at the 10% flat rate or his income was completely exempt from Israeli taxation, the gain for US purposes will be considerably higher than for Israel purposes.\u00a0 Additionally, the IRS imposes depreciation recapture which taxes the portion of the gain that was allowed as a depreciation expense as ordinary income.\u00a0 Thus, for US purposes a large portion of the gain will be taxed at regular 10-37% rates instead of the 0-20% preferential rates for gains on sale of long term capital assets.\u00a0 Another variable which often gives rise to discrepancies between US and Israel tax amounts is that for Israel purposes, if a person sells his rental property and he owns no other property, he will be exempt from tax upon sale.\u00a0 However, for US purposes, if he did not live in the house for two out of the five years prior to sale, the sale is fully taxable. *****\u00a0\u00a0<\/p>

Taking all of the above into consideration, we highly advise consulting with a US\/Israel tax accountant before deciding to invest in Israel real estate.<\/p>

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*This article specifically addresses residential real property.\u00a0 Commercial real estate investment is out of the scope of this article.\u00a0\u00a0<\/p>

** The recovery period for foreign properties follows MACRS, Alternative Depreciation System which is 30 or 40 years depending on when the property was purchased.\u00a0 The depreciable portion of the property is usually not the entire amount paid for the property.\u00a0 The amount paid for the property usually includes both the cost of the land on which the property is built and the cost of the building structure.\u00a0 Amounts paid for land are not depreciable.\u00a0\u00a0\u00a0<\/p>

***The useful life of a property for Israel purposes is 50 years.<\/p>

**** Expense amounts incurred must be apportioned to the taxable and exempt income amounts.\u00a0 Only the expenses allocated to the taxable portion can be utilized to offset the gain.\u00a0\u00a0<\/p>

*****For situations where this is not the sole property owned by the individual, Israeli taxes could be as high as 25%.\u00a0 However, there are various laws and circumstances which could help to reduce the Israeli tax liability and an Israeli attorney must be consulted.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Israel Taxation of US Sources Income for Recent Residents and Beyond<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Income exempt from tax during the first ten years post-presidency\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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As of September 16, 2008, newly landed immigrants are exempt from Israeli income tax for the first ten years on both passive and earned income from sources outside of Israel.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Earned Income\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Earned income is generated by performing services.\u00a0 It is important to note, that income from a US employer does not necessarily mean that the income is sourced in the United States and exempt from Israel tax during the first ten years post-Aliyah. In order to be considered eligible income, the income must be earned while the person who was performing the services\u00a0was physically located outside of Israel<\/b>.<\/i><\/b>\u00a0 It does not matter where the client or employer is located or where the funds are coming from initially. \u00a0 Therefore, if you have a home office in Israel and continue to service your prior employer or clients in the US, this income will be 100% subject to Israeli taxation even during the first 10 years after making Aliyah.\u00a0<\/p>

Recently, the Israel Tax Authorities added an additional caveat to this exception. In order for the income to be considered earned abroad and not be subject to Israeli tax, the individual must spend at least 60 days of the tax year working outside of Israel.\u00a0 If a person works outside of Israel for less than 60 days, none of the income is exempt from taxation during the first ten years post-Aliyah.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Passive Income\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Passive income is not generated by performing services and is not linked to the performance of services. It includes interest, dividends, capital gains, rental income, pensions and royalties. As long as the assets generating this passive income are located outside of Israel, this will be considered passive income from outside of Israel and exempt from Israeli income tax for the first 10 years after making Aliyah.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Work performed in Israel for US Employers of US Clients\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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It is very common for an\u00a0oleh chadash<\/i>\u00a0to continue working for a US employer; having a tax effective system in place is essential.\u00a0 As mentioned above, since the US citizen will be performing the services while physically present in Israel he not only has to report the income on his annual US income tax return but must also report this income to the Israel tax authorities.<\/p>

The US-Israel\u00a0tax treaty\u00a0provides tax exemptions and deductions to eliminate the double income taxation.\u00a0 Israel, however, does not have a\u00a0totalization agreement\u00a0with the US to alleviate the double taxation with respect to social security taxes. Therefore, the only element for the most part of double taxation will be related to US self-employment tax and Israeli national insurance,\u00a0bituach leumi<\/i>. For the US citizen residing and performing the services while physically in Israel, the Israeli\u00a0bituach leumi<\/i>\u00a0will have to be paid on this income and structuring oneself in a way where the US self-employment taxes are avoided is the key to eliminating the double tax burden.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Receipt of W-2 From US Employer\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Social security tax\u2013 The employer will pay out of their own pocket on behalf of the employee approximately 7 \u00bd% Social Security tax and Medicare, and the employee will have approximately 7 \u00bd% withheld from their paycheck for Social Security and Medicare.\u00a0\u00a0<\/p>

Income tax withholding-\u00a0 The taxpayer should notify his employer that as a resident of Israel, performing the services while physically in Israel he is first subject to Israeli income tax on this income and will likely not owe any US income tax, therefore the employer should stop withholding any federal income tax on behalf of the employee. (If more than 60 days of the work is performed while physically in the USA a person may be subject to US income tax and exempt from Israel taxation for the first 10 years after making Aliyah.)<\/p>

Filing an Israeli tax return\u2013 A person will be required to file an annual personal Israeli income tax return to report this income and will be subject to Israeli income tax and the Israeli equivalent of Social Security tax,\u00a0bituach leumi<\/i>, on this income.\u00a0 The amount of Israeli\u00a0bituach leumi<\/i>\u00a0that will need to be paid varies depending on the levels of income but very often it ends up being an effective rate of approximately 15% for many taxpayers.<\/p>

Double taxation\u2013 There is an element of double taxation as it relates to Social Security tax and\u00a0bituach leumi<\/i>. This scenario is extremely limited with solutions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Receipt of 1099MISC From US Employer\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Social security tax-\u00a0This income will be reported as business income, on schedule C of the personal annual federal income tax return and will be subject to approximately 15% US self-employment tax.\u00a0<\/p>

Filing an Israeli tax return\u2013 A file will need to be opened with the Israeli income tax authorities.\u00a0 The individual will need to file a personal annual Israeli income tax return to report this income. Israel has first rights to the income tax and the foreign tax credit and\/or the foreign earned income exclusion will be able to be utilized on the related US income tax return to avoid double taxation from income tax.\u00a0\u00a0<\/p>

Double taxation-\u00a0The Israeli equivalent of Social Security tax,\u00a0bituach leumi,<\/i>\u00a0will be required to be paid on this income to the Israeli tax authorities. This situation results in double taxation from the US Social Security and Israeli\u00a0bituach leumi<\/i>\u00a0vantage point.\u00a0Therefore, this set up is not an ideal set up for a US citizen residing in Israel since they will end up paying approximately 30% in social security taxes (15% US self-employment tax plus 15% Israeli\u00a0bituach leumi<\/i>), even before paying any income tax to Israel. There are solutions to this problem in which the individual will still have to pay Israeli\u00a0bituach leumi<\/i>\u00a0but will not having to pay any US self-employment tax.<\/p>

It is important to note that a salaried employee in Israel who is working for an Israeli employer getting paid with an Israeli paystub is not subject to any US self-employment or Social Security tax on this income.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Sole Proprietorship Performing Services for Multiple US Clients while located in Israel\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Social security tax-\u00a0This person is considered self-employed for both US and Israeli tax purposes. The business income and expenses must be reported on schedule C annually and will be subject to approximately 15% in US self-employment tax.\u00a0<\/p>

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Filing an Israeli tax return\u2013 The business must be registered with Israeli income tax authorities and an Israeli annual personal income tax return must be filed. Israeli income tax and\u00a0bituach leumi<\/i>\u00a0will be calculated on the income net of expenses.\u00a0<\/p>

Double taxation\u2013 As discussed, there should be no income tax double taxation but the income will be subject to both Social Security tax and Israeli\u00a0bituach leumi<\/i>\u00a0payments. A common solution to avoid the double taxation in this scenario is to run the business through an Israeli Corporation and to withdraw the share of profits as a monthly salary via Israeli paystubs. Since the taxpayer will now be considered a salaried employee of an Israeli company\/Israeli employer, he will no longer be subject to any US self-employment tax or US Social Security tax on this income hence avoiding double taxation.\u00a0<\/p>

In addition to avoiding the double taxation, there are also other benefits to opening up and running a business through an Israeli Corporation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Israeli Taxation of US Income after Ten Year Grace Period\nInterest, Dividends and Rental Income<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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According to the US-Israel tax treaty, interest, dividends, and rental income from property in the US are first subject to US income tax.\u00a0 Taxes paid to the United States are utilized as credits on the Israeli tax return to offset Israeli income tax on the same income.\u00a0 That being said, the United States tax cannot exceed 17.5% of interest income and 25% of most dividend payments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Capital Gains\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Capital gains are first taxed in the country where the one selling the stock is located. Therefore, a US citizen residing in Israel selling US corporate shares will first pay taxes to Israel (normally at a flat 25% rate).\u00a0 Israeli income taxes paid will be utilized as a foreign tax credit to offset the US taxes owed on this income.<\/p>

Many new immigrants to Israel are often under the impression that they should sell their US stocks within the ten-year tax holiday so as not to subject the capital gains to Israeli income taxation. However, this is a common misunderstanding.<\/p>

The Israeli tax code specifically addresses this situation and gives clear guidance that only the percentage of appreciation in the stock that happened after the 10-year holiday will be subject to Israeli income tax. The total amount of capital gain is divided by the number of years that the stock was held and only the percentage of the holding period that was post the 10-year tax holiday will be subject to Israeli income tax. The remainder will be exempt from Israeli taxation even though the capital gain was triggered after the 10-year holiday passed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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US Social Security\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The US-Israel\u00a0tax treaty\u00a0specifically states that a US citizen who is residing in Israel will be exempt from both US and Israeli income tax on Social Security benefits from the United States.\u00a0<\/p>

You can continue to receive their Social Security payments even after moving to Israel. You can even request that the payments be deposited into a local Israeli bank. You are also able to apply to receive the Social Security payments online if you retire while residing in Israel. In addition to going through the online application process, someone from Social Security will usually call the applicants to verify their identification before finalizing and approving the application. In some cases, the applicants are requested to go to the consulate for verification.<\/p>

As per the Windfall Elimination Provision (WEP), if a person receives benefits from a non-covered pension which is any pension paid from an employer who does not withhold social security taxes, the monthly social security payment will be reduced.\u00a0 The difference between the regular monthly benefit and the monthly benefit after taking WEP into consideration cannot exceed half of the monthly non-covered pension amount.\u00a0\u00a0\u00a0<\/p>

In the past, WEP applied to individuals receiving the Israeli equivalent of US Social Security retirement income from\u00a0bituach leumi<\/i>.\u00a0 In a class action suit filed against the US government in 2015, the US government lost and WEP no longer applies to recipients of\u00a0bituach leumi<\/i>\u00a0benefits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Pensions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Most Olim have spent many years working in the US prior to moving to Israel and have been paying into various US pension plans over the years.\u00a0 The most common types of pensions are either traditional IRAs or 401(k) plans. Both of these types of pensions are made from pre-tax contributions and are therefore subject to full US income taxation upon withdrawal.\u00a0<\/p>

After the ten year-grace period, Israel has first rights to taxation of pension income.\u00a0 The Israeli tax code has a special rule in Seif 9(3) which states that taxes will need to be paid to Israel first but only at the maximum rates that would have been due to the United States on the same income, if the income was taxed in a bubble.\u00a0 Meaning the amount of tax will not exceed that amount that would have been otherwise owed to the US assuming that the pension income was the taxpayer\u2019s only income.<\/p>\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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Jump to the topic you are looking for Israel real estate investments Income exempt from tax Earned Income Israel Taxation of US Sources Income Passive Income Work performed in Israel for US Employers of US Clients Receipt of W-2 From US Employer Receipt of 1099MISC From US Employer Sole Proprietorship Israeli Taxation of US Income […]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"nf_dc_page":"","inline_featured_image":false,"footnotes":""},"class_list":["post-7403","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.expattaxcpas.com\/new\/wp-json\/wp\/v2\/pages\/7403","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.expattaxcpas.com\/new\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.expattaxcpas.com\/new\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.expattaxcpas.com\/new\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.expattaxcpas.com\/new\/wp-json\/wp\/v2\/comments?post=7403"}],"version-history":[{"count":5,"href":"https:\/\/www.expattaxcpas.com\/new\/wp-json\/wp\/v2\/pages\/7403\/revisions"}],"predecessor-version":[{"id":8890,"href":"https:\/\/www.expattaxcpas.com\/new\/wp-json\/wp\/v2\/pages\/7403\/revisions\/8890"}],"wp:attachment":[{"href":"https:\/\/www.expattaxcpas.com\/new\/wp-json\/wp\/v2\/media?parent=7403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}