{"id":43190,"date":"2022-05-11T11:39:48","date_gmt":"2022-05-11T06:09:48","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=43190"},"modified":"2022-05-11T11:39:50","modified_gmt":"2022-05-11T06:09:50","slug":"holding-company-in-india-concept-types-and-benefits","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/","title":{"rendered":"Holding Company in India: Concept, Types, and Benefits"},"content":{"rendered":"\n<p class=\"has-drop-cap\">A\nholding company (broadly known as a parent company) refers to an entity that\nhas one or more subsidiary companies. Such companies have a controlling\ninterest in other entities through share acquisition. Section 2 (46) of the\nCompanies Act 2013 talks about the concept of a holding company in India. <\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#An_Overview_of_the_concept_of_a_holding_entity_in_India\" >An Overview of the concept of a holding entity in India<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#Types_of_holding_companies\" >Types of holding companies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#Key_considerations_for_establishing_the_holding_company_in_India\" >Key considerations for establishing the holding company in India<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#Pure_holding_company_in_India\" >Pure holding company in India<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#The_financial_holding_company\" >The financial holding company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#The_Indian_holding_entity_will\" >The Indian holding entity will:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#Interplay_between_the_Indian_parent_companies_and_their_subsidiaries\" >Interplay between the Indian parent companies and their subsidiaries<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#Process_of_registering_the_holding_companyparent_company_in_India\" >Process of registering the holding company\/parent company in India<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#Holding_company_registration_documents\" >Holding company registration documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#Mandatory_inclusions_of_the_MOA_and_AOA\" >Mandatory inclusions of the MOA and AOA<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#Benefits_of_setting_up_holding_companies_in_India\" >Benefits of setting up holding companies in India<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#Holding_companies_tax_implications\" >Holding companies tax implications<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/corpbiz.io\/learning\/holding-company-in-india-concept-types-and-benefits\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"An_Overview_of_the_concept_of_a_holding_entity_in_India\"><\/span>An Overview of the concept of a holding entity in India<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nprimary goal of the holding company is to undertake investments in other\nentities known as operating companies. In general, a holding entity may engage\nwith the following undertakings; <\/p>\n\n\n\n<ul><li>Borrowing; <\/li><li>Lending;<\/li><li>Taking decisions relating to investment policies of its operating companies. <\/li><\/ul>\n\n\n\n<p>It&#8217;s\nnoteworthy that a holding company does not have the authority to engage with\ncommercial-related undertakings. Risk diversification and tax reduction are the\ntwo main reasons such companies come into existence. A holding entity can hold\nintangible assets such as IP rights among all other assets. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Types_of_holding_companies\"><\/span>Types of holding companies<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Holding\ncompanies are broadly classified into two fundamental categories, as shown\nbelow: <\/p>\n\n\n\n<ul><li>Operational\nholding company<\/li><li>Financial Holding company <\/li><\/ul>\n\n\n\n<p>Holdings\nabove can further be classified into the following;<\/p>\n\n\n\n<ul><li>Pure\nholding: the pure company is primarily established for owing stock in its\nsubsidiaries;<\/li><li>Mixed\nholding: such companies own stocks in one or multiple subsidiaries. <\/li><li>Immediate\nholding: such companies hold stocks or voting rights in another subsidiary\nentity of its own; <\/li><li>Intermediate holding: the intermediate company\nserves dual purposes. At one end, it acts as a subsidiary to a parent company;\nmeanwhile, on another, it serves as a holding entity. This form of structure is\nquite popular in the Indian publishing sector. Their asset-holding nature\ndiffers in accordance with the purpose they serve. <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_considerations_for_establishing_the_holding_company_in_India\"><\/span>Key considerations for establishing the holding company in India<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Unlike other companies, a holding company formation in India attracts various complicated legalities. It can be registered as LLP, OPC, <a href=\"https:\/\/corpbiz.io\/company-registration\"><strong>Private limited company<\/strong><\/a>, or Public limited company based on its objectives and scope of operation. <\/p>\n\n\n\n<p>In\ncertain cases, the company can only hold controlling interest in the\nsubsidiaries via shareholding. This prevents them from engaging in trading or\nmanagement activities. The holding entity has limited liability, and therefore\nit is not liable to address liabilities incurred by the subsidiary. The holding\nor parent company has the authority to administer the management affairs of its\nsubsidiary. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pure_holding_company_in_India\"><\/span>Pure holding company in India<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\npure holding company is a fundamental type of holding entity, and it is easy to\ncreate, unlike other business structures. Apart from the Indian Territory, such\ncompanies can own subsidiaries abroad. Foreign investors must take local\nregulations into account to establish a pure holding entity in India. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_financial_holding_company\"><\/span>The financial holding company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>India,\nbanking and insurance institutions can operate as a financial holding company\nin India. Needless to mention, the compliance requirement for forming such a\ncompany is quite complicated and stringent. <\/p>\n\n\n\n<p><strong><em>The\nfollowing entities are eligible to operate as a financial holding entity in\nIndia; <\/em><\/strong><\/p>\n\n\n\n<ul><li>Non-Banking\nFinance companies,<\/li><li>Trust\nand Societies <\/li><li>Micro\nFinance Companies,<\/li><li>Nidhi Companies,<\/li><\/ul>\n\n\n\n<p>RBI\nregulates the Non-Banking Finance Companies in India and handles their\nlicensing and management affairs. One hundred million rupees is the minimum\nshare capital requirement for forming such companies in India. <\/p>\n\n\n\n<p>NBFCs\nare more transparent due to ever-tightening regulations, which make them an\nideal venture for foreign participation.<\/p>\n\n\n\n<p>Holding\ncompanies can also be formed as local licensed entities where RBI&#8217;s\nauthorization is also required. Indian holding companies can also function as\ninsurance entities to cater to the needs of the local market. Globalization of\nsuch a company is relatively easily through subsidiaries&#8217; formation. <\/p>\n\n\n\n<p>The\nconcept of a holding company in India only comes to life when an entity is\nintended to form a subsidiary to attain far-reaching goals or any other\nobjectives. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Indian_holding_entity_will\"><\/span>The Indian holding entity will:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Run the\naffairs of the subsidiary by having a direct influence on the BODs; <\/li><li>Administer\nthe subsidiary by virtue of its investment under the form of capital; <\/li><li>Hold 50\nper cent + of the share capital and shares in one or more subsidiaries; <\/li><li>The BODs of the subsidiary shall also remain\nunder the control of the holding company.<\/li><\/ul>\n\n\n\n<p>Also,\nsubsidiary to run the management of other companies, a case in which these\nentities shall automatically become subsidiaries of the holding entity. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Interplay_between_the_Indian_parent_companies_and_their_subsidiaries\"><\/span>Interplay between the Indian parent companies and their subsidiaries<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Subsidiary\ncompanies operate under the control of their parent companies. BODs appointed\nby the parent company shall be liable for running the managerial affairs of the\nsubsidiary. <\/p>\n\n\n\n<p>Also,\nto be a holding company of a Subsidiary, the former must have a hold over at\nleast 50 per cent of the share of the latter. This is a fundamental legal\nrequirement for bringing the concept of a holding entity to life. <\/p>\n\n\n\n<p>The\nparent company can acquire controlling shares through a direct mode or via\nother subsidiaries if any. The subsidiary of a subsidiary shall act as a\nsubsidiary for the holding company. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Process_of_registering_the_holding_companyparent_company_in_India\"><\/span>Process of registering the holding company\/parent company in India <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A\ngeneral understanding of the relevant business structure is vital for founding\nthe parent company in India. Ideally, the following business structure are\nconsidered as viable for holding companies in India. <\/p>\n\n\n\n<ul><li>Private Limited Company <\/li><li>Public Limited Company <\/li><\/ul>\n\n\n\n<p>The\nabove business structures fall under the Companies Act, 2013 and adhere to the\ndifferent registration processes and paperwork. During the incorporation\nprocess, the authority concerned seeks the applicant to provide various key\ninformation, including the following; <\/p>\n\n\n\n<ul><li>the\ncompany&#8217;s trading name;<\/li><li>the name of the company&#8217;s representatives;<\/li><\/ul>\n\n\n\n<p>The\ncompany&#8217;s statutory documents. <\/p>\n\n\n\n<p>Opening\na separate account is a vital requisite for entities seeking to establish a\nsubsidiary and want to get registered under the Companies Act, 2013. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Holding_company_registration_documents\"><\/span>Holding company registration documents<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nfollowing documents should be arranged by the entity concerned seeking to\nincorporate as a holding entity in India: <\/p>\n\n\n\n<ul><li>Digital\nSignature Certificate (DSC) issued by the MCA-recommended agencies <\/li><li>Director\nIdentification Number (DIN)<\/li><li>Memorandum and Articles of Association drafted\nas per the provisions of the Companies Act, 2013;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mandatory_inclusions_of_the_MOA_and_AOA\"><\/span>Mandatory inclusions of the MOA and AOA<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Since MOA\nacts as a charter document of the company, it must highlight the following\nparticular as it is a mandate as per the Companies Act, 2013. <\/p>\n\n\n\n<ul><li>Assets\nheld by the parent company in the subsidiary<\/li><li>Subsidiary&#8217;s\nname <\/li><li>Shareholding\npatterns of the proposed subsidiary <\/li><li>The share capital and shareholding status of the\nparent company. <\/li><\/ul>\n\n\n\n<p>On the\nother hand, the Articles of Association deal with the company&#8217;s internal\naffairs. As per the Companies Act, 2013, AOA should reflect the following\nparticular about the company: <\/p>\n\n\n\n<ul><li>Right of the holding company in its subsidiary<\/li><\/ul>\n\n\n\n<p>The\nobligation of the management overseeing the subsidiary&#8217;s operations <\/p>\n\n\n\n<ul><li>The\nArticles of Association must also contain the holding rights in its\nsubsidiaries.<\/li><li>Duties to be discharged by the director(s) concerned\nboth in holding and subsidiary company <\/li><\/ul>\n\n\n\n<p>Since\nthe drafting of these documents can be tricky affairs for the new company, it\nis advisable to hand over such a task to the experienced personnel. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Benefits_of_setting_up_holding_companies_in_India\"><\/span>Benefits of setting up holding companies in India<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nlegally viable holding company in India can render following benefits to the\ncompany: <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Liability Protection<\/h3>\n\n\n\n<p>The\nsubsidiary&#8217;s liability is limited to the extent of the investment threshold\nthat exists in its parent business. Also, it has an independent legal structure.\nIn case of a financial mishap, the creditor cannot make the holding entity\naccountable for financial woes created by its subsidiary. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Seamless and tax-free profit transaction <\/h3>\n\n\n\n<p>Since\nthe profit transaction between the holding and subsidiary company usually\noccurs in the form of a dividend, it is less likely to attract stringent taxes.\nHowever, this condition does exist in all jurisdictions. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Easier Credit allocation <\/h3>\n\n\n\n<p>The\nholding company is allowed to credit some fund in favour of its subsidiary, provided\nsuch fund is earned as a profit. Such credits can be transacted in the form of\na secured loan. Both such entities can draw an agreement to serve such a\npurpose. The said agreement may authorize the parent company to seize the\nsubsidiary&#8217;s assets in case of a default. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tax Benefits<\/h3>\n\n\n\n<p>In many\nstates, the US government has exempted holding companies from various tax\nobligations. Therefore, entities tend to register holding establishments in\nsuch regions where there is a relaxed tax structure. <\/p>\n\n\n\n<p>In some\nscenarios, MNCs prefer to register their holding entities in offshore locations\nlike the British Virgin Islands and Bahamas due to the tax-free environment.\nCompanies usually leverage such a strategy to mobilize their maximum revenue to\nthe parent company. Since the parent company attracts minimal taxes, the\nstructure turns out highly tax efficient. <\/p>\n\n\n\n<p>Giants\nlike Amazon are known for utilizing the parent company structure to access the\nbenefits like of sustained low-income tax payments, which in turn increased the\nROI. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ease of business expansion <\/h3>\n\n\n\n<p>It is\nquite common for holding companies to commence operations in other nations if\nthey are dealing with multiple operations. <\/p>\n\n\n\n<p>The parent entity can hold a major interest in various independent entities, and via their activities, each business line is explicitly defined with the objective of earning increased profits. Besides, the shares in some subsidiaries can find their way to the <strong>Stock Exchange in India<\/strong><sup><a href=\"https:\/\/www.nseindia.com\/\"><strong>[1]<\/strong><\/a><\/sup> or abroad in the case where the profit of the respective companies must be evidenced independently. <\/p>\n\n\n\n<p>The\nholding company structure allows entities to enter a joint venture with other\ncompanies operating in different domains. This underpins the possibility for\nbusinesses to explore the potential of a new business regime. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Holding_companies_tax_implications\"><\/span>Holding companies tax implications <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>When\nregistered in India, a parent company shall be taxed on its overall income, but\nspecific tax deductions are accessible to these companies. The Indian holding\ncompanies should consider the following matters relating to the tax affairs. <\/p>\n\n\n\n<p>The\ncorporate tax slab rate for Indian holding entities is 30 per cent, while for\nnon-national ones, it is capped at 40 per cent. <\/p>\n\n\n\n<p>The\ndividends paid by the Indian holding entity shall attract a 15% withholding\ntax;<\/p>\n\n\n\n<p>Dividends\nrouted by a foreign subsidiary towards the Indian holding shall attract the tax\nrate of 15 per cent, provided the latter owns at least 26% of the equity shares\nof the former. Any gains generated by the listed shares and securities shall be\nsubjected to the rate of 10%. India&#8217;s double taxation agreements can help such\ncompanies to enjoy reduced Withholding taxes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nholding company structure is best suited to bigger corporations who seek to\ndistribute risk or reduce liability or higher ROI. It is also suitable for\nentities which are about to extent the scope of operation in domestic as well\nas international market.&nbsp; <\/p>\n","protected":false},"excerpt":{"rendered":"<p>A holding company (broadly known as a parent company) refers to an entity that has one or more subsidiary companies. Such companies have a controlling interest in other entities through share acquisition. Section 2 (46) of the Companies Act 2013 talks about the concept of a holding company in India. An Overview of the concept [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":43196,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1035],"tags":[2333],"acf":{"service_id":"321"},"authorName":"Pankaj Tyagi","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-42.jpg","authorDescription":"Pankaj has a diverse experience of writing research papers, blog, and articles during his college time. Earlier, he was working as a tax consultant in a financial firm, but his interest in writing drives him to pursue a career in the writing field.","postViews":15996,"readingTime":6,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/43190"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=43190"}],"version-history":[{"count":13,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/43190\/revisions"}],"predecessor-version":[{"id":43204,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/43190\/revisions\/43204"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/43196"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=43190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=43190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=43190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}