{"id":905,"date":"2018-05-22T00:00:00","date_gmt":"2018-05-22T00:00:00","guid":{"rendered":"https:\/\/moore-sweeden-ranby.eu3.moore-global.com\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/"},"modified":"2018-05-22T00:00:00","modified_gmt":"2018-05-22T00:00:00","slug":"abolition-of-company-tax-for-all-interest-limitations-2","status":"publish","type":"post","link":"https:\/\/www.mooresweden.se\/en\/abolition-of-company-tax-for-all-interest-limitations-2\/","title":{"rendered":"Lower corporation tax for everyone \u2013 limitations on interest deductions for a few"},"content":{"rendered":"

Background<\/strong>
\nThe government's proposal for new corporate taxation to counteract aggressive tax planning will primarily affect large companies, while other parts of the proposal will affect all legal entities.<\/p>\n

In this article, we outline the parts of the proposal that will apply generally to all legal entities.
\nReduction of corporation tax<\/strong>
\nThe government states that the changes in the current bill allow for a reduction in the corporation tax rate from 22 per cent to 20.6 per cent. However, the reduction will be implemented in two stages. For tax years beginning after 31 December 2018 but before 1 January 2021, the corporation tax rate will be 21.4 per cent, after which it will be lowered to 20.6 per cent.<\/p>\n

The equity investment fund tax is also being lowered to 20.6 per cent for financial years beginning after 31 December 2020. Until then, it remains at 22 per cent.
\nTemplate income for appropriations\/provisions funds<\/strong>
\nThe template interest rate for appropriation accounts is proposed to be raised from 72 per cent of the government bond rate multiplied by the sum of deductions made to the entire government bond rate.<\/p>\n

Furthermore, it is proposed that provisions made before the reduction in corporate tax should be reversed at a higher level. Deductions for provisions to the appropriation reserve made at a corporate tax rate of 22 per cent shall be reversed at 103 per cent of the deduction for legal entities making the reversal before 2021, and at 106 per cent of the deduction if the reversal is made later.<\/p>\n

For deductions made to the corporation tax of 21.4 per cent, the reversal shall be made at 104 per cent of the deduction after 2021.
\nNo limitation of deficit deductions<\/strong>
\nThe memo proposed a temporary restriction on legal entities' deduction for previous years' deficits. The government is not proceeding with that proposal.
\nInterest according to new rules<\/strong>
\nThe concept of interest is extended to include, in addition to expenses for credit, expenses comparable to interest. However, rules on interest for financial leasing agreements only cover legal entities and partnerships owned by legal entities. A further condition for the interest portion of the leasing fee to be treated as interest is that the total leasing fees for financial leasing agreements incurred by companies within the same interest group exceed one million Swedish kronor for the tax year.<\/p>\n

Interest expenses shall not be included in the acquisition cost of inventory, buildings, land improvements, and fixed assets. This also covers intangible fixed assets developed in the company's own business operations.
\nBackground to new rules on interest deduction limitations<\/strong>
\nIn the spring of 2013, the OECD began work to address aggressive tax planning. Two years later, 13 reports and a summary document were published, which together form what is known as the BEPS package. This contains, among other things, a general limitation of deductions for net interest expenses and measures against hybrid mismatches.<\/p>\n

The European Council adopted a directive against tax avoidance based on BEPS in the summer of 2016. The directive must be implemented in the Member States by 1 January 2019.<\/p>\n

In Sweden, restrictions on the deductibility of interest expenses for internally financed share acquisitions from companies within a group of interest were introduced as early as 2009. The purpose of the rules was to prevent extensive tax planning with artificial interest deductions within international corporate groups. The rules were extended in 2013 to include interest expenses for all debts for companies within a group of interest. Subsequently, the Swedish Tax Agency has issued statements and the Supreme Administrative Court has rejected a large number of advance rulings on the subject.<\/p>\n

The rules on interest deductibility limitations have been criticised by the European Commission, and the Corporate Tax Committee proposed in its report in the summer of 2014 rules that would allow the complex regulatory framework to be removed. The intention of the new rules is to achieve neutrality between a company's debt-financed investments compared to investments financed with equity. Differences in countries' legislation have also made it possible for companies in a common interest with companies in other countries to use various financial instruments, also called hybrids, to evade tax.<\/p>\n

In the summer of 2017, three years after the Committee on Corporate Taxation's report, the Ministry of Finance issued a memorandum with proposals for new tax rules for the corporate sector. The intention was to fulfil the directive's requirements by 1 July 2018. However, the proposal has faced extensive criticism and the government bill has been delayed. Now that it has been presented in May 2018, the intention is for the new rules to apply from 1 January 2019.
\nWhich companies are affected by the new interest deductibility limitations?<\/strong>
\nAccording to the Directive, a limit may be introduced whereby net interest may always be deducted up to a fixed amount of EUR 3,000,000. The memorandum proposed a Swedish level of SEK 100,000, which was strongly criticised. The government now proposes that the limit be set at SEK 5,000,000, which is in line with what applies in Norway and Finland. This so-called simplification rule means that the majority of Swedish companies do not need to determine any deduction basis (EBITDA basis).<\/p>\n

The amount limit applies cumulatively to companies that are part of an interest group. Companies within an interest group are, in this context, companies that are part of a group according to Chapter 1, Section 4 of the Annual Accounts Act (1995:1554) (\u00c5RL). In simplified terms, the \u00c5RL definition means that if a company, the parent company, owns more than half of the votes in another legal entity, the subsidiary, then the companies are part of the same group. The parent company may be a Swedish limited company or a Swedish partnership. A subsidiary can be both a company and another legal entity, and both Swedish and foreign. The simplification rule may only be applied if the distribution of the amount within the interest group is openly disclosed in the tax return for a tax year that has the same tax return due date.<\/p>\n

The separate article with the other proposals will be published. This includes, among other things:<\/p>\n

\u2013 a general interest deduction limitation meaning that net interest expenses can only be deducted up to 30 percent of tax-based EBITDA, which is earnings before financial items, taxes, and depreciation
\n\u2013 prohibition of deductions for interest expenses in certain cross-border situations for companies in a community of interest in order to neutralise the effects of hybrid mismatches
\n\u2013 to narrow the rules on targeted interest deductibility limitations from 2013
\n\u2013 definition of interest in connection with the deduction limitations
\n\u2013 the meaning of the rules on financial leasing agreements
\n\u2013 initial deductions for new construction of apartment buildings.
\nEntry into force<\/strong>
\nThe rules are proposed to enter into force on 1 January 2019 and apply to tax years beginning after 31 December 2018.
\n\u00a0
\nSource: Wolters Kluwer \u2013 Tax Information<\/em>
\n\u00a0<\/p>","protected":false},"excerpt":{"rendered":"

Bakgrund Regeringens f\u00f6rslag till ny f\u00f6retagsbeskattning f\u00f6r att motverka aggressiv skatteplanering kommer i f\u00f6rsta hand att ber\u00f6ra st\u00f6rre f\u00f6retag medan andra delar av f\u00f6rslaget kommer att ber\u00f6ra samtliga juridiska personer. I den h\u00e4r artikeln redog\u00f6r vi f\u00f6r de delar av f\u00f6rslaget som kommer att g\u00e4lla generellt f\u00f6r samtliga juridiska personer. S\u00e4nkning av bolagsskatten Regeringen menar […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-905","post","type-post","status-publish","format-standard","hentry","category-moore-sweden"],"acf":[],"yoast_head":"\nS\u00e4nkt bolagsskatt f\u00f6r alla \u2013 begr\u00e4nsningar av r\u00e4nteavdrag f\u00f6r ett f\u00e5tal - Moore Ranby<\/title>\n<meta name=\"description\" content=\"I b\u00f6rjan av maj l\u00e4mnade till slut regeringen det slutliga f\u00f6rslaget till ny f\u00f6retagsbeskattning. Det synes vara regeringens ambition att enbart de st\u00f6rre f\u00f6retagen ska omfattas av nya r\u00e4nteavdragsbegr\u00e4nsningar \u2013 negativa r\u00e4ntenetton upp till fem miljoner kronor \u00e4r fortsatt avdragsgilla. I denna artikel tittar vi p\u00e5 hur f\u00f6rslaget p\u00e5verkar de f\u00f6retag som ligger under denna niv\u00e5. Vi \u00e5terkommer i en separat artikel med inneb\u00f6rden av r\u00e4nteavdragsbegr\u00e4nsningarna f\u00f6r de f\u00f6retag som omfattas av den delen av f\u00f6rslaget. Nya regler f\u00f6resl\u00e5s tr\u00e4da i kraft den 1 januari 2019. \u00a0\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mooresweden.se\/en\/abolition-of-company-tax-for-all-interest-limitations-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u00e4nkt bolagsskatt f\u00f6r alla \u2013 begr\u00e4nsningar av r\u00e4nteavdrag f\u00f6r ett f\u00e5tal\" \/>\n<meta property=\"og:description\" content=\"I b\u00f6rjan av maj l\u00e4mnade till slut regeringen det slutliga f\u00f6rslaget till ny f\u00f6retagsbeskattning. Det synes vara regeringens ambition att enbart de st\u00f6rre f\u00f6retagen ska omfattas av nya r\u00e4nteavdragsbegr\u00e4nsningar \u2013 negativa r\u00e4ntenetton upp till fem miljoner kronor \u00e4r fortsatt avdragsgilla. I denna artikel tittar vi p\u00e5 hur f\u00f6rslaget p\u00e5verkar de f\u00f6retag som ligger under denna niv\u00e5. Vi \u00e5terkommer i en separat artikel med inneb\u00f6rden av r\u00e4nteavdragsbegr\u00e4nsningarna f\u00f6r de f\u00f6retag som omfattas av den delen av f\u00f6rslaget. Nya regler f\u00f6resl\u00e5s tr\u00e4da i kraft den 1 januari 2019. \u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mooresweden.se\/en\/abolition-of-company-tax-for-all-interest-limitations-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Ranby\" \/>\n<meta property=\"article:published_time\" content=\"2018-05-22T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"maxspoonerblind\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"maxspoonerblind\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\\\/\"},\"author\":{\"name\":\"maxspoonerblind\",\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/#\\\/schema\\\/person\\\/5b1d4e955219df756cac8f4bc0f0b776\"},\"headline\":\"S\u00e4nkt bolagsskatt f\u00f6r alla \u2013 begr\u00e4nsningar av r\u00e4nteavdrag f\u00f6r ett f\u00e5tal\",\"datePublished\":\"2018-05-22T00:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\\\/\"},\"wordCount\":1155,\"commentCount\":0,\"articleSection\":[\"MOORE Sweden\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.mooresweden.se\\\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\\\/\",\"url\":\"https:\\\/\\\/www.mooresweden.se\\\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\\\/\",\"name\":\"S\u00e4nkt bolagsskatt f\u00f6r alla \u2013 begr\u00e4nsningar av r\u00e4nteavdrag f\u00f6r ett f\u00e5tal - Moore Ranby\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/#website\"},\"datePublished\":\"2018-05-22T00:00:00+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/#\\\/schema\\\/person\\\/5b1d4e955219df756cac8f4bc0f0b776\"},\"description\":\"I b\u00f6rjan av maj l\u00e4mnade till slut regeringen det slutliga f\u00f6rslaget till ny f\u00f6retagsbeskattning. Det synes vara regeringens ambition att enbart de st\u00f6rre f\u00f6retagen ska omfattas av nya r\u00e4nteavdragsbegr\u00e4nsningar \u2013 negativa r\u00e4ntenetton upp till fem miljoner kronor \u00e4r fortsatt avdragsgilla. I denna artikel tittar vi p\u00e5 hur f\u00f6rslaget p\u00e5verkar de f\u00f6retag som ligger under denna niv\u00e5. Vi \u00e5terkommer i en separat artikel med inneb\u00f6rden av r\u00e4nteavdragsbegr\u00e4nsningarna f\u00f6r de f\u00f6retag som omfattas av den delen av f\u00f6rslaget. Nya regler f\u00f6resl\u00e5s tr\u00e4da i kraft den 1 januari 2019. \u00a0\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.mooresweden.se\\\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.mooresweden.se\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"S\u00e4nkt bolagsskatt f\u00f6r alla \u2013 begr\u00e4nsningar av r\u00e4nteavdrag f\u00f6r ett f\u00e5tal\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/#website\",\"url\":\"https:\\\/\\\/www.mooresweden.se\\\/\",\"name\":\"Moore Ranby\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.mooresweden.se\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.mooresweden.se\\\/#\\\/schema\\\/person\\\/5b1d4e955219df756cac8f4bc0f0b776\",\"name\":\"maxspoonerblind\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e408e61fa2245f0c76b6c466b5d5f5987b00db766ffd0b1395f8ea179be39ee?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e408e61fa2245f0c76b6c466b5d5f5987b00db766ffd0b1395f8ea179be39ee?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/1e408e61fa2245f0c76b6c466b5d5f5987b00db766ffd0b1395f8ea179be39ee?s=96&d=mm&r=g\",\"caption\":\"maxspoonerblind\"},\"url\":\"https:\\\/\\\/www.mooresweden.se\\\/en\\\/author\\\/maxspoonerblind\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Lower corporate tax for all \u2013 restrictions on interest deductions for a few - Moore Ranby","description":"In early May, the government finally submitted the final proposal for new corporate taxation. It appears to be the government's ambition that only larger companies will be covered by new interest deduction restrictions \u2013 negative net interest expenses up to SEK 5 million will continue to be deductible. In this article, we will look at how the proposal affects companies below this level. We will return in a separate article with the implications of the interest deduction restrictions for companies covered by that part of the proposal. New rules are proposed to enter into force on 1 January 2019. \u00a0","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:\/\/www.mooresweden.se\/en\/abolition-of-company-tax-for-all-interest-limitations-2\/","og_locale":"en_GB","og_type":"article","og_title":"S\u00e4nkt bolagsskatt f\u00f6r alla \u2013 begr\u00e4nsningar av r\u00e4nteavdrag f\u00f6r ett f\u00e5tal","og_description":"I b\u00f6rjan av maj l\u00e4mnade till slut regeringen det slutliga f\u00f6rslaget till ny f\u00f6retagsbeskattning. Det synes vara regeringens ambition att enbart de st\u00f6rre f\u00f6retagen ska omfattas av nya r\u00e4nteavdragsbegr\u00e4nsningar \u2013 negativa r\u00e4ntenetton upp till fem miljoner kronor \u00e4r fortsatt avdragsgilla. I denna artikel tittar vi p\u00e5 hur f\u00f6rslaget p\u00e5verkar de f\u00f6retag som ligger under denna niv\u00e5. Vi \u00e5terkommer i en separat artikel med inneb\u00f6rden av r\u00e4nteavdragsbegr\u00e4nsningarna f\u00f6r de f\u00f6retag som omfattas av den delen av f\u00f6rslaget. Nya regler f\u00f6resl\u00e5s tr\u00e4da i kraft den 1 januari 2019. \u00a0","og_url":"https:\/\/www.mooresweden.se\/en\/abolition-of-company-tax-for-all-interest-limitations-2\/","og_site_name":"Moore Ranby","article_published_time":"2018-05-22T00:00:00+00:00","author":"maxspoonerblind","twitter_card":"summary_large_image","twitter_misc":{"Written by":"maxspoonerblind","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.mooresweden.se\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/#article","isPartOf":{"@id":"https:\/\/www.mooresweden.se\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/"},"author":{"name":"maxspoonerblind","@id":"https:\/\/www.mooresweden.se\/#\/schema\/person\/5b1d4e955219df756cac8f4bc0f0b776"},"headline":"S\u00e4nkt bolagsskatt f\u00f6r alla \u2013 begr\u00e4nsningar av r\u00e4nteavdrag f\u00f6r ett f\u00e5tal","datePublished":"2018-05-22T00:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.mooresweden.se\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/"},"wordCount":1155,"commentCount":0,"articleSection":["MOORE Sweden"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.mooresweden.se\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.mooresweden.se\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/","url":"https:\/\/www.mooresweden.se\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/","name":"Lower corporate tax for all \u2013 restrictions on interest deductions for a few - Moore Ranby","isPartOf":{"@id":"https:\/\/www.mooresweden.se\/#website"},"datePublished":"2018-05-22T00:00:00+00:00","author":{"@id":"https:\/\/www.mooresweden.se\/#\/schema\/person\/5b1d4e955219df756cac8f4bc0f0b776"},"description":"In early May, the government finally submitted the final proposal for new corporate taxation. It appears to be the government's ambition that only larger companies will be covered by new interest deduction restrictions \u2013 negative net interest expenses up to SEK 5 million will continue to be deductible. In this article, we will look at how the proposal affects companies below this level. We will return in a separate article with the implications of the interest deduction restrictions for companies covered by that part of the proposal. New rules are proposed to enter into force on 1 January 2019. \u00a0","breadcrumb":{"@id":"https:\/\/www.mooresweden.se\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.mooresweden.se\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.mooresweden.se\/sankt-bolagsskatt-for-alla-begransningar-av-rant-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.mooresweden.se\/"},{"@type":"ListItem","position":2,"name":"S\u00e4nkt bolagsskatt f\u00f6r alla \u2013 begr\u00e4nsningar av r\u00e4nteavdrag f\u00f6r ett f\u00e5tal"}]},{"@type":"WebSite","@id":"https:\/\/www.mooresweden.se\/#website","url":"https:\/\/www.mooresweden.se\/","name":"Ranby Moore","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mooresweden.se\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Person","@id":"https:\/\/www.mooresweden.se\/#\/schema\/person\/5b1d4e955219df756cac8f4bc0f0b776","name":"maxspoonerblind","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/1e408e61fa2245f0c76b6c466b5d5f5987b00db766ffd0b1395f8ea179be39ee?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1e408e61fa2245f0c76b6c466b5d5f5987b00db766ffd0b1395f8ea179be39ee?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1e408e61fa2245f0c76b6c466b5d5f5987b00db766ffd0b1395f8ea179be39ee?s=96&d=mm&r=g","caption":"maxspoonerblind"},"url":"https:\/\/www.mooresweden.se\/en\/author\/maxspoonerblind\/"}]}},"_links":{"self":[{"href":"https:\/\/www.mooresweden.se\/en\/wp-json\/wp\/v2\/posts\/905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mooresweden.se\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mooresweden.se\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mooresweden.se\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mooresweden.se\/en\/wp-json\/wp\/v2\/comments?post=905"}],"version-history":[{"count":0,"href":"https:\/\/www.mooresweden.se\/en\/wp-json\/wp\/v2\/posts\/905\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.mooresweden.se\/en\/wp-json\/wp\/v2\/media?parent=905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mooresweden.se\/en\/wp-json\/wp\/v2\/categories?post=905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mooresweden.se\/en\/wp-json\/wp\/v2\/tags?post=905"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.mooresweden.se\/en\/wp-json\/wp\/v2\/location?post=905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}