{"id":324,"date":"2026-05-28T22:07:16","date_gmt":"2026-05-28T22:07:16","guid":{"rendered":"https:\/\/www.dariba.co\/?p=324"},"modified":"2026-05-28T22:07:16","modified_gmt":"2026-05-28T22:07:16","slug":"the-arms-length-principle","status":"publish","type":"post","link":"https:\/\/www.dariba.co\/?p=324","title":{"rendered":"The Arm&#8217;s Length Principle in Saudi Arabia: What It Actually Means for Your Intercompany Transactions"},"content":{"rendered":"\n<!-- \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\n     DARIBA.CO \u2014 TRANSFER PRICING CLUSTER \u00b7 ARTICLE 1\n     Title: The Arm's Length Principle in Saudi Arabia: What It Actually Means for Your Intercompany Transactions\n     Target KW: \"arm's length principle Saudi Arabia\" \u00b7 \"arm's length transfer pricing KSA\" \u00b7 \"arm's length ZATCA\"\n     \u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550\u2550 -->\n\n<style>\n:root{--brand-teal:#0a7b6f;--brand-teal-dark:#065f56;--brand-teal-light:#e6f4f2;--brand-gold:#c8963e;--brand-gold-light:#fdf5e8;--text-primary:#1a1f2e;--text-secondary:#4a5568;--text-muted:#718096;--border-light:#e2e8f0;--bg-section:#f8fafc;--red-risk:#c0392b;--red-light:#fdf0ef;--green-ok:#1a7a4a;--green-light:#eaf7ef;--font-main:'Inter',-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif}\n.dariba-article{font-family:var(--font-main);color:var(--text-primary);line-height:1.75;max-width:860px;margin:0 auto}\n.pillar-bridge{background:var(--brand-teal-light);border-left:4px solid var(--brand-teal);padding:12px 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li::before{content:\"\u26a0\";position:absolute;left:16px;top:14px;color:var(--brand-gold);font-size:1rem}\n.takeaways{background:var(--text-primary);color:#fff;border-radius:10px;padding:28px 32px;margin:48px 0 32px}\n.takeaways-title{font-size:.78rem;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--brand-gold);margin-bottom:16px}\n.takeaways ol{padding-left:22px;margin:0}\n.takeaways li{margin-bottom:10px;line-height:1.65;font-size:.95rem;color:#e2e8f0}\n.takeaways li:last-child{margin-bottom:0}\n.faq-list{margin:0}\n.faq-item{border-bottom:1px solid var(--border-light);padding:20px 0}\n.faq-item:last-child{border-bottom:none}\n.faq-q{font-weight:700;color:var(--text-primary);margin-bottom:10px;font-size:1rem}\n.faq-a{color:var(--text-secondary);margin:0}\n.divider{border:none;border-top:1px solid var(--border-light);margin:32px 0}\n.read-next{display:flex;align-items:center;justify-content:space-between;background:var(--bg-section);border:1px solid var(--border-light);border-radius:8px;padding:20px 24px;gap:16px;flex-wrap:wrap}\n.read-next-label{font-size:.78rem;font-weight:700;color:var(--text-muted);text-transform:uppercase;letter-spacing:.1em;margin-bottom:4px}\n.read-next-title{font-weight:600;color:var(--text-primary)}\n.read-next-arrow{background:var(--brand-teal);color:#fff;padding:10px 20px;border-radius:6px;text-decoration:none;font-weight:600;font-size:.88rem;white-space:nowrap}\n.read-next-arrow:hover{background:var(--brand-teal-dark)}\n@media(max-width:600px){.section-title{font-size:1.2rem}.read-next{flex-direction:column}}\n<\/style>\n\n<div class=\"dariba-article\">\n\n<div class=\"pillar-bridge\">Part of the <a href=\"\/\">Transfer Pricing in Saudi Arabia: The Complete Guide<\/a> \u2014 Article 1 of 6<\/div>\n\n<div class=\"content-wrap\">\n\n  <!-- 01 INTRO -->\n  <div class=\"section\" id=\"intro\">\n    <div class=\"section-header\">\n      <span class=\"section-num\">01<\/span>\n      <h2 class=\"section-title\">The Arm&#8217;s Length Principle: The Foundation of All Transfer Pricing<\/h2>\n    <\/div>\n    <p class=\"lead\">Every transfer pricing rule in Saudi Arabia \u2014 every documentation requirement, every method, every ZATCA adjustment \u2014 flows from a single principle: transactions between related parties must be priced as if those parties were independent. That is the arm&#8217;s length principle, and understanding it precisely is the starting point for everything else.<\/p>\n    <p>The principle sounds straightforward. In practice, applying it is one of the most analytically demanding tasks in corporate tax. There is no published price list for management fees, no Reuters ticker for intercompany royalty rates. Determining what independent parties would have agreed requires a structured analysis of functions, risks, assets, comparable transactions, and economic circumstances. Get that analysis right, and your transfer pricing position is defensible. Skip any part of it, and ZATCA has the opening it needs.<\/p>\n    <p>This article explains exactly how the arm&#8217;s length principle operates under Saudi Arabia&#8217;s TP framework \u2014 what it means legally, how it is applied analytically, and where the most common compliance failures occur in practice.<\/p>\n  <\/div>\n\n  <!-- 02 LEGAL DEFINITION -->\n  <div class=\"section\" id=\"legal-definition\">\n    <div class=\"section-header\">\n      <span class=\"section-num\">02<\/span>\n      <h2 class=\"section-title\">The Legal Definition Under Saudi TP Rules<\/h2>\n    <\/div>\n    <p>The arm&#8217;s length principle is defined in the Saudi TP Bylaws (Board Resolution No. [6-1-19], 2019) by reference to the OECD standard: where conditions are made or imposed between related persons in their commercial or financial relations which differ from those which would be made between independent persons, any profits which would have accrued to one of those persons but for those conditions may be included in the profits of that person and taxed accordingly.<\/p>\n    <p>In plain terms: if a Saudi entity and its related party price a transaction differently from how two independent parties would have priced the same transaction under comparable circumstances, ZATCA can adjust the Saudi entity&#8217;s income to reflect the arm&#8217;s length outcome \u2014 and tax the difference. This adjustment power is conferred by Article 4 of the TP Bylaws.<\/p>\n\n    <div class=\"callout callout-highlight\">\n      <div class=\"callout-title\">OECD Guidelines as Reference Source<\/div>\n      <p>ZATCA has formally adopted the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations as the interpretive reference for applying the arm&#8217;s length principle in Saudi Arabia. Where the Bylaws do not address a specific issue, taxpayers are encouraged to refer to the OECD Guidelines. However, the Bylaws remain the binding legal source \u2014 the OECD Guidelines are authoritative guidance, not Saudi law.<\/p>\n    <\/div>\n\n    <p>The arm&#8217;s length principle applies without any materiality threshold. There is no minimum transaction value below which the principle does not apply. Documentation thresholds (SAR 6 million for Master File and Local File) determine what must be formally prepared and produced on request \u2014 but the underlying pricing obligation applies to every controlled transaction, regardless of size.<\/p>\n  <\/div>\n\n  <!-- 03 COMPARABILITY ANALYSIS -->\n  <div class=\"section\" id=\"comparability\">\n    <div class=\"section-header\">\n      <span class=\"section-num\">03<\/span>\n      <h2 class=\"section-title\">The Comparability Analysis \u2014 How Arm&#8217;s Length Is Actually Determined<\/h2>\n    <\/div>\n    <p>Applying the arm&#8217;s length principle requires a comparability analysis. This is a structured process \u2014 and it is not optional. ZATCA&#8217;s Guidelines set out the required steps, and a Local File that skips any of them is likely to be challenged.<\/p>\n\n    <h3>Step 1: Identify the Controlled Transaction<\/h3>\n    <p>Begin with a broad-based analysis of the industry, the MNE group&#8217;s business, and the general operations of the related parties involved. This establishes the commercial context within which the specific transaction sits. You cannot properly analyse a management fee without first understanding what functions the group performs, how it is structured, and where value is actually created.<\/p>\n    <p>Then move to the controlled transaction itself. What exactly is being transferred or provided? What are the contractual terms? What is the commercial rationale? The controlled transaction must be accurately delineated before any comparability assessment can begin.<\/p>\n\n    <h3>Step 2: Functional Analysis \u2014 The Most Important Step<\/h3>\n    <p>The functional analysis examines three things: what each party does (functions performed), what each party owns or uses (assets employed \u2014 tangible and intangible), and what each party stands to gain or lose (risks assumed). The allocation of arm&#8217;s length profit between the parties should track this allocation of functions, assets, and risks. A party that performs only routine functions, owns no significant intangibles, and bears limited risk should earn a routine, market-benchmarkable return \u2014 no more.<\/p>\n    <p>This is where most TP analyses are inadequate in practice. A functional analysis that simply says &#8220;the Saudi entity performs manufacturing and the parent provides oversight&#8221; is not analysis \u2014 it is a description. ZATCA expects a detailed, transaction-specific characterisation that explains precisely what each party does, what risks each party contractually bears versus those it actually manages and controls, and what assets each party contributes to the transaction&#8217;s value creation.<\/p>\n\n    <h3>Step 3: The Five Comparability Factors<\/h3>\n    <p>With the transaction accurately delineated, the comparability analysis assesses whether the conditions of that transaction align with those of comparable uncontrolled transactions. ZATCA&#8217;s Guidelines, following the OECD framework, identify five factors:<\/p>\n\n    <div class=\"data-table-wrap\">\n      <table class=\"data-table\">\n        <thead>\n          <tr><th>Comparability Factor<\/th><th>What It Covers<\/th><th>Why It Matters<\/th><\/tr>\n        <\/thead>\n        <tbody>\n          <tr><td>Characteristics of the goods or services<\/td><td>Physical features, quality, reliability, availability, volume for goods; nature, duration, expertise level for services; form and duration for IP<\/td><td>Transactions involving different products or service levels may not be comparable without adjustment<\/td><\/tr>\n          <tr><td>Functions, assets, and risks<\/td><td>Who performs what functions, owns what assets, bears what risks \u2014 as described in the functional analysis<\/td><td>The most determinative factor \u2014 directly drives which party should earn what return<\/td><\/tr>\n          <tr><td>Contractual terms<\/td><td>Payment terms, volume commitments, warranties, duration, exclusivity, IP ownership<\/td><td>Differences in contractual terms between controlled and comparable transactions may require adjustment<\/td><\/tr>\n          <tr><td>Economic circumstances<\/td><td>Geographic market, market size and competitiveness, purchasing power, relevant industry conditions<\/td><td>A market margin in Germany is not necessarily comparable to a market margin in Saudi Arabia<\/td><\/tr>\n          <tr><td>Business strategies<\/td><td>Market penetration pricing, deliberate short-term loss strategies, R&amp;D investment priorities<\/td><td>A strategy that justifies below-market pricing must be credibly documented and time-limited<\/td><\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <h3>Step 4: Selecting Comparables and Establishing the Arm&#8217;s Length Range<\/h3>\n    <p>Comparables fall into two categories: internal comparables (transactions the taxpayer itself conducts with independent parties on similar terms) and external comparables (transactions between independent third parties in comparable circumstances, drawn from commercial databases or public sources). Internal comparables are always preferred \u2014 they eliminate many of the adjustment issues that arise with external data.<\/p>\n    <p>Where multiple comparables are identified, they form an arm&#8217;s length range. ZATCA expects the interquartile range to be used, with the median as the target point for the transfer pricing policy unless the taxpayer provides substantiated reasons to use a different point. Any result within the interquartile range is generally acceptable.<\/p>\n\n    <div class=\"callout callout-warning\">\n      <div class=\"callout-title\">ZATCA&#8217;s Position on the Median<\/div>\n      <p>ZATCA&#8217;s Guidelines indicate that where a transfer price is within the arm&#8217;s length range, it is generally acceptable. However, the Authority expects the median to be the policy point in the absence of specific substantiation for a different outcome. Routinely pricing at the lower end of the range \u2014 without explanation \u2014 is likely to attract scrutiny.<\/p>\n    <\/div>\n  <\/div>\n\n  <!-- 04 WORKED EXAMPLE -->\n  <div class=\"section\" id=\"worked-example\">\n    <div class=\"section-header\">\n      <span class=\"section-num\">04<\/span>\n      <h2 class=\"section-title\">Worked Example \u2014 Applying Arm&#8217;s Length to a Service Fee<\/h2>\n    <\/div>\n    <p>Let&#8217;s apply the analysis step by step to a common Saudi scenario.<\/p>\n\n    <div class=\"scenario\">\n      <div class=\"scenario-label\">Worked Example \u2014 Management Fee Arm&#8217;s Length Analysis<\/div>\n      <p><strong>The arrangement:<\/strong> Al-Noor Services Co. is a Jeddah-based service entity, 100% owned by a Singapore parent. Al-Noor receives SAR 5 million per year in management fees from the Singapore parent, covering group IT infrastructure, legal coordination, and strategic planning support. Al-Noor&#8217;s total revenues from third parties are SAR 18 million.<\/p>\n      <p><strong>Step 1 \u2014 Delineate the transaction:<\/strong> The fee covers three distinct service categories. Each must be assessed separately: IT infrastructure support (ongoing, scalable, likely benchmarkable), legal coordination (specialist, less routine), and strategic planning (harder to benchmark \u2014 requires careful functional analysis of who is actually doing the decision-making).<\/p>\n      <p><strong>Step 2 \u2014 Functional analysis:<\/strong> The Singapore parent employs the IT, legal, and strategic teams. Al-Noor receives the services and uses them in its operations. Al-Noor does not employ these functions independently. Al-Noor bears no risk for the quality of the services \u2014 risk sits with the parent. Functionally, Al-Noor is the recipient of routine support services.<\/p>\n      <p><strong>Step 3 \u2014 Benefit test:<\/strong> Does Al-Noor actually benefit from these services? This is a threshold question. Services that primarily benefit the Singapore parent as shareholder (investor oversight, group reporting) do not qualify as chargeable services to the Saudi entity at all. Only services that provide genuine value to Al-Noor&#8217;s operations can be priced and charged.<\/p>\n      <p><strong>Step 4 \u2014 Pricing:<\/strong> For the services that pass the benefit test, the arm&#8217;s length method is typically Cost Plus or TNMM. If the Singapore parent incurs SAR 3.8 million in direct and allocated costs to provide the qualifying services, a cost mark-up of 5\u201310% (benchmarked against comparable independent service providers) produces an arm&#8217;s length charge of approximately SAR 4.0\u20134.2 million. The SAR 5 million charge may be supportable depending on what is included \u2014 but it requires documentation of the services actually provided and the cost base to which the mark-up is applied.<\/p>\n      <p><strong>Cross-regime flag:<\/strong> The SAR 5 million fee is paid to a non-resident related party. It is subject to Saudi WHT at 20% (management fees to non-residents). The WHT obligation is SAR 1 million. A ZATCA adjustment that reduces the fee to SAR 4 million would also reduce the WHT base \u2014 but the WHT still applies to the arm&#8217;s length amount.<\/p>\n    <\/div>\n  <\/div>\n\n  <!-- 05 WHERE THE ANALYSIS FAILS -->\n  <div class=\"section\" id=\"common-failures\">\n    <div class=\"section-header\">\n      <span class=\"section-num\">05<\/span>\n      <h2 class=\"section-title\">Where the Arm&#8217;s Length Analysis Most Often Fails<\/h2>\n    <\/div>\n    <ul class=\"risk-list\">\n      <li><strong>No genuine functional analysis \u2014 just a description.<\/strong> ZATCA expects a proper allocation of functions, assets, and risks between the parties. A document that describes what each party does without analysing what economic risks each party actually manages and controls is not a functional analysis \u2014 it is background. The burden of proof is not met by description alone.<\/li>\n      <li><strong>Charging for services that fail the benefit test.<\/strong> A management fee that primarily covers group-level shareholder oversight, global consolidated reporting, or parent-level governance does not provide a direct, identifiable benefit to the Saudi entity. ZATCA can disallow or reduce fees that cannot be traced to services that benefit the recipient. Every line item in a service charge must pass the benefit test.<\/li>\n      <li><strong>Using stale or geographically inappropriate comparables.<\/strong> Benchmarks drawn from European or North American databases must be assessed for their applicability to the Saudi market. Economic circumstances differ. If the comparable set is not adjusted for material geographic differences, the resulting arm&#8217;s length range may not be reliable for Saudi purposes.<\/li>\n      <li><strong>Pricing at the lower bound of the range without explanation.<\/strong> Consistently placing transfer prices at the lower end of the arm&#8217;s length range \u2014 which typically produces lower Saudi taxable income \u2014 without substantiation is a pattern ZATCA will scrutinise. The expectation is the median absent a specific reason to deviate.<\/li>\n      <li><strong>Ignoring changes in functions, assets, or risks over time.<\/strong> The arm&#8217;s length analysis must reflect the actual economic reality at the time of the transaction. If the Saudi entity&#8217;s functional profile changes \u2014 it takes on more risk, develops proprietary assets, or expands its functions \u2014 the TP analysis must be updated. Using a benchmark study from three years ago for a materially different business is not defensible.<\/li>\n    <\/ul>\n  <\/div>\n\n  <!-- 06 FAQs -->\n  <div class=\"section\" id=\"faqs\">\n    <div class=\"section-header\">\n      <span class=\"section-num\">06<\/span>\n      <h2 class=\"section-title\">Frequently Asked Questions<\/h2>\n    <\/div>\n    <div class=\"faq-list\">\n      <div class=\"faq-item\">\n        <p class=\"faq-q\">What does &#8220;arm&#8217;s length&#8221; mean in transfer pricing?<\/p>\n        <p class=\"faq-a\">Arm&#8217;s length means that a transaction between related parties is priced as if those parties were independent \u2014 dealing in their own commercial interests under comparable market conditions. In Saudi Arabia, the arm&#8217;s length principle is legally established by the TP Bylaws and requires that every controlled transaction be priced consistently with what independent parties would have agreed under comparable circumstances.<\/p>\n      <\/div>\n      <div class=\"faq-item\">\n        <p class=\"faq-q\">What is a functional analysis in transfer pricing?<\/p>\n        <p class=\"faq-a\">A functional analysis identifies and compares the functions performed, assets employed, and risks assumed by each party to a controlled transaction. It is the foundation of every arm&#8217;s length analysis \u2014 the allocation of profit follows the allocation of functions, assets, and risks. A Saudi entity that performs only routine functions, owns no significant intangibles, and bears limited risks should earn a limited, benchmarkable return.<\/p>\n      <\/div>\n      <div class=\"faq-item\">\n        <p class=\"faq-q\">What is the arm&#8217;s length range?<\/p>\n        <p class=\"faq-a\">The arm&#8217;s length range is the set of financial indicators \u2014 prices, margins, or profit shares \u2014 that comparable independent transactions produce. Any result within this range is generally considered arm&#8217;s length. ZATCA&#8217;s Guidelines use the interquartile range and expect the median to be used as the TP policy point unless the taxpayer provides specific substantiation for a different outcome.<\/p>\n      <\/div>\n      <div class=\"faq-item\">\n        <p class=\"faq-q\">Does the arm&#8217;s length principle apply to domestic (same-jurisdiction) transactions?<\/p>\n        <p class=\"faq-a\">Yes. The Saudi TP Bylaws apply to controlled transactions between related parties in the same tax jurisdiction as well as to cross-border transactions. The practical enforcement focus is on cross-border transactions \u2014 where profit-shifting potential is highest \u2014 but domestic controlled transactions are within scope and must be priced at arm&#8217;s length.<\/p>\n      <\/div>\n      <div class=\"faq-item\">\n        <p class=\"faq-q\">What happens if my transfer price is outside the arm&#8217;s length range?<\/p>\n        <p class=\"faq-a\">Under Article 4 of the TP Bylaws, ZATCA can adjust the transaction price to bring it within the arm&#8217;s length range. The adjustment increases the taxable income of the Saudi entity to reflect the arm&#8217;s length outcome. If the price is within the range \u2014 even if not at the median \u2014 it is generally defensible, though ZATCA may still challenge pricing consistently at the lower bound without explanation.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n\n  <div class=\"takeaways\">\n    <div class=\"takeaways-title\">Key Takeaways<\/div>\n    <ol>\n      <li>The arm&#8217;s length principle requires every controlled transaction to be priced as if conducted between independent parties under comparable circumstances. It applies to every controlled transaction \u2014 there is no minimum value threshold.<\/li>\n      <li>Applying the principle requires a structured comparability analysis: identify the transaction, perform a functional analysis (functions, assets, risks), assess the five comparability factors, select comparables, and establish the arm&#8217;s length range.<\/li>\n      <li>The functional analysis is the most critical step. Profit allocation should track the allocation of functions, assets, and risks \u2014 a party performing only routine functions should earn only a routine return.<\/li>\n      <li>ZATCA expects the median of the arm&#8217;s length range to be the transfer pricing policy point. Pricing consistently at the lower bound without substantiation creates audit risk.<\/li>\n      <li>A management fee must pass the benefit test before it can be charged. Services that primarily benefit the parent as shareholder \u2014 rather than the Saudi entity \u2014 are not chargeable to the Saudi entity at arm&#8217;s length.<\/li>\n    <\/ol>\n  <\/div>\n\n  <hr class=\"divider\">\n  <div class=\"read-next\">\n    <div>\n      <div class=\"read-next-label\">Next in This Series<\/div>\n      <div class=\"read-next-title\">Saudi Transfer Pricing Documentation: Master File, Local File, and CbCR Explained<\/div>\n    <\/div>\n    <a href=\"\/\" class=\"read-next-arrow\">Read Article 2 \u2192<\/a>\n  <\/div>\n\n<\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Part of the Transfer Pricing in Saudi Arabia: The Complete Guide \u2014 Article 1 of 6 01 The Arm&#8217;s Length Principle: The Foundation of All Transfer Pricing Every transfer pricing rule in Saudi Arabia \u2014 every documentation requirement, every method, every ZATCA adjustment \u2014 flows from a single principle: transactions between related parties must be [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-324","post","type-post","status-publish","format-standard","hentry","category-tp"],"_links":{"self":[{"href":"https:\/\/www.dariba.co\/index.php?rest_route=\/wp\/v2\/posts\/324","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dariba.co\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dariba.co\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dariba.co\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dariba.co\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=324"}],"version-history":[{"count":0,"href":"https:\/\/www.dariba.co\/index.php?rest_route=\/wp\/v2\/posts\/324\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dariba.co\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dariba.co\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dariba.co\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}