{"id":10233,"date":"2019-05-09T16:33:21","date_gmt":"2019-05-09T13:33:21","guid":{"rendered":"https:\/\/www.kreston.ro\/2020\/06\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/"},"modified":"2020-06-09T15:33:43","modified_gmt":"2020-06-09T12:33:43","slug":"transfer-of-business-togc-long-term-tax-implications-in-romania","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/","title":{"rendered":"Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]Daca implicatiile fiscale imediate ale unui transfer de afacere sunt binecunoscute si avute in vedere de toate partile implicate, sunt situatii in care consecintele ulterioare ale unei astfel de tranzactii sunt neglijate sau insuficient analizate pe parcursul negocierilor sau al transferului efectiv.<\/p>\n<p>Astfel, din perspectiva TVA, daca se respecta criteriile de calificare a tranzactiei prevazute la art. 270, alineat (7) din Codul fiscal precum si conditiile de norme (care trebuie confirmate printr-o declaratie pe proprie raspundere data de primitor), transferul nu constituie o livrare de bunuri si nu intra in sfera TVA.<\/p>\n<p>DAR beneficiarul preia obligatiile si drepturile cedentului in ce priveste ajustarile de TVA pentru bunurile primite. In acest sens, pentru a putea determina eventualele ajustari de TVA generate de evenimente ulterioare transferului primitorul trebuie sa primeasca de la cedent <strong><u>registrul bunurilor de capital<\/u><\/strong>. Dintre circumstantele care genereaza obligatii sau drepturi de ajustare a TVA cele mai frecvente sunt modificarea regimului de TVA (scutire sau taxare) pentru inchirierea sau vanzarea bunurilor imobile pe parcursul perioadei de ajustare de 20 de ani.<\/p>\n<p>Din punctul de vedere al impozitului pe profit, primitorul va trebui sa determine valoarea fiscala a activelor primite. Conform reglementarilor contabile, recunoasterea in contabilitate a activelor transferate se realizeaza la valoarea justa, asa cum rezulta din evaluarea efectuata de un evaluator autorizat. De retinut, in acest context, faptul ca fondul comercial inregistrat cu ocazia unui transfer de business nu este recuperabil fiscal. In schimb, lista de clienti, in conditiile in care respecta criteriile prevazute de reglementarile contabile, poate fi recunoscuta ca si o imobilizare necorporala ce urmeaza a fi amortizata fiscal pe perioada contractelor.<\/p>\n<p>Costurile administrative ocazionate de efectuarea tranzactiei (comisioane de intermediere, onorarii pentru servicii juridice, de audit, de evaluare etc.) sunt cheltuieli ale perioadei.<\/p>\n<p>In consecinta, pentru a nu altera avantajele fiscale dobandite in cadrul unui transfer de business, trebuie avute in vedere implicatiile pe termen lung, insitand pe obtinerea registrului bunurilor de capital elaborat de catre cedent.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Daca implicatiile fiscale imediate ale unui transfer de afacere sunt binecunoscute si avute in vedere de toate partile implicate, sunt situatii in care consecintele ulterioare ale unei astfel de tranzactii sunt neglijate sau insuficient analizate pe parcursul negocierilor sau al transferului efectiv. Astfel, din perspectiva TVA, daca se respecta criteriile de calificare a tranzactiei prevazute [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-10233","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"featured_image_src":{"landsacpe":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-1140x445.png",1140,445,true],"list":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-463x348.png",463,348,true],"medium":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-300x169.png",300,169,true],"full":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png",1500,845,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania - Kreston Romania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text]Daca implicatiile fiscale imediate ale unui transfer de afacere sunt binecunoscute si avute in vedere de toate partile implicate, sunt situatii in care consecintele ulterioare ale unei astfel de tranzactii sunt neglijate sau insuficient analizate pe parcursul negocierilor sau al transferului efectiv. Astfel, din perspectiva TVA, daca se respecta criteriile de calificare a tranzactiei prevazute [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/\" \/>\n<meta property=\"og:site_name\" content=\"Kreston Romania\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/KrestonRomania\" \/>\n<meta property=\"article:published_time\" content=\"2019-05-09T13:33:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-06-09T12:33:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.kreston.ro\/wp-content\/uploads\/2019\/05\/how_to_transfer_ownership_of_an_llc.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"332\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Kreston Romania\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@KrestonRomania\" \/>\n<meta name=\"twitter:site\" content=\"@KrestonRomania\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kreston Romania\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/\"},\"author\":{\"name\":\"Kreston Romania\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#\\\/schema\\\/person\\\/db98cc262f68b94f1de6fe9aab5e4cea\"},\"headline\":\"Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania\",\"datePublished\":\"2019-05-09T13:33:21+00:00\",\"dateModified\":\"2020-06-09T12:33:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/\"},\"wordCount\":343,\"publisher\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.kreston.ro\\\/wp-content\\\/uploads\\\/2013\\\/03\\\/kreston_romania_news_cover.png\",\"articleSection\":[\"Tax Alert\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/\",\"url\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/\",\"name\":\"Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania - Kreston Romania\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.kreston.ro\\\/wp-content\\\/uploads\\\/2013\\\/03\\\/kreston_romania_news_cover.png\",\"datePublished\":\"2019-05-09T13:33:21+00:00\",\"dateModified\":\"2020-06-09T12:33:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.kreston.ro\\\/wp-content\\\/uploads\\\/2013\\\/03\\\/kreston_romania_news_cover.png\",\"contentUrl\":\"https:\\\/\\\/www.kreston.ro\\\/wp-content\\\/uploads\\\/2013\\\/03\\\/kreston_romania_news_cover.png\",\"width\":1500,\"height\":845},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/2019\\\/05\\\/09\\\/transfer-of-business-togc-long-term-tax-implications-in-romania\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/\",\"name\":\"Kreston Romania\",\"description\":\"Over 24 years of activity in accounting, fiscal and business consultancy, tax planning, personnel-related services and other additional professional services\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#organization\",\"name\":\"Kreston Romania\",\"url\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.kreston.ro\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/KRESTON-ROMANIA-LOGO-1-1.png\",\"contentUrl\":\"https:\\\/\\\/www.kreston.ro\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/KRESTON-ROMANIA-LOGO-1-1.png\",\"width\":1536,\"height\":730,\"caption\":\"Kreston Romania\"},\"image\":{\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/KrestonRomania\",\"https:\\\/\\\/x.com\\\/KrestonRomania\",\"https:\\\/\\\/www.instagram.com\\\/krestonromania\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/krestonromania\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UC-OYOm4nokJ2zVlw5tJVZUQ\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.kreston.ro\\\/en\\\/#\\\/schema\\\/person\\\/db98cc262f68b94f1de6fe9aab5e4cea\",\"name\":\"Kreston Romania\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3796bca39ad915ce8df6a29adbf953c3d7d3154ef6846e7b3769a989d8dae0c7?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3796bca39ad915ce8df6a29adbf953c3d7d3154ef6846e7b3769a989d8dae0c7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3796bca39ad915ce8df6a29adbf953c3d7d3154ef6846e7b3769a989d8dae0c7?s=96&d=mm&r=g\",\"caption\":\"Kreston Romania\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania - Kreston Romania","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.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/","og_locale":"en_US","og_type":"article","og_title":"Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania","og_description":"[vc_row][vc_column][vc_column_text]Daca implicatiile fiscale imediate ale unui transfer de afacere sunt binecunoscute si avute in vedere de toate partile implicate, sunt situatii in care consecintele ulterioare ale unei astfel de tranzactii sunt neglijate sau insuficient analizate pe parcursul negocierilor sau al transferului efectiv. Astfel, din perspectiva TVA, daca se respecta criteriile de calificare a tranzactiei prevazute [&hellip;]","og_url":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/","og_site_name":"Kreston Romania","article_publisher":"https:\/\/www.facebook.com\/KrestonRomania","article_published_time":"2019-05-09T13:33:21+00:00","article_modified_time":"2020-06-09T12:33:43+00:00","og_image":[{"width":500,"height":332,"url":"https:\/\/www.kreston.ro\/wp-content\/uploads\/2019\/05\/how_to_transfer_ownership_of_an_llc.jpg","type":"image\/jpeg"}],"author":"Kreston Romania","twitter_card":"summary_large_image","twitter_creator":"@KrestonRomania","twitter_site":"@KrestonRomania","twitter_misc":{"Written by":"Kreston Romania","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/#article","isPartOf":{"@id":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/"},"author":{"name":"Kreston Romania","@id":"https:\/\/www.kreston.ro\/en\/#\/schema\/person\/db98cc262f68b94f1de6fe9aab5e4cea"},"headline":"Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania","datePublished":"2019-05-09T13:33:21+00:00","dateModified":"2020-06-09T12:33:43+00:00","mainEntityOfPage":{"@id":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/"},"wordCount":343,"publisher":{"@id":"https:\/\/www.kreston.ro\/en\/#organization"},"image":{"@id":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/#primaryimage"},"thumbnailUrl":"https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png","articleSection":["Tax Alert"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/","url":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/","name":"Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania - Kreston Romania","isPartOf":{"@id":"https:\/\/www.kreston.ro\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/#primaryimage"},"image":{"@id":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/#primaryimage"},"thumbnailUrl":"https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png","datePublished":"2019-05-09T13:33:21+00:00","dateModified":"2020-06-09T12:33:43+00:00","breadcrumb":{"@id":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/#primaryimage","url":"https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png","contentUrl":"https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png","width":1500,"height":845},{"@type":"BreadcrumbList","@id":"https:\/\/www.kreston.ro\/en\/2019\/05\/09\/transfer-of-business-togc-long-term-tax-implications-in-romania\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.kreston.ro\/en\/"},{"@type":"ListItem","position":2,"name":"Transfer of Business (TOGC) \u2013 Long term Tax Implications in Romania"}]},{"@type":"WebSite","@id":"https:\/\/www.kreston.ro\/en\/#website","url":"https:\/\/www.kreston.ro\/en\/","name":"Kreston Romania","description":"Over 24 years of activity in accounting, fiscal and business consultancy, tax planning, personnel-related services and other additional professional services","publisher":{"@id":"https:\/\/www.kreston.ro\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.kreston.ro\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.kreston.ro\/en\/#organization","name":"Kreston Romania","url":"https:\/\/www.kreston.ro\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.kreston.ro\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.kreston.ro\/wp-content\/uploads\/2022\/01\/KRESTON-ROMANIA-LOGO-1-1.png","contentUrl":"https:\/\/www.kreston.ro\/wp-content\/uploads\/2022\/01\/KRESTON-ROMANIA-LOGO-1-1.png","width":1536,"height":730,"caption":"Kreston Romania"},"image":{"@id":"https:\/\/www.kreston.ro\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/KrestonRomania","https:\/\/x.com\/KrestonRomania","https:\/\/www.instagram.com\/krestonromania","https:\/\/www.linkedin.com\/company\/krestonromania","https:\/\/www.youtube.com\/channel\/UC-OYOm4nokJ2zVlw5tJVZUQ"]},{"@type":"Person","@id":"https:\/\/www.kreston.ro\/en\/#\/schema\/person\/db98cc262f68b94f1de6fe9aab5e4cea","name":"Kreston Romania","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/3796bca39ad915ce8df6a29adbf953c3d7d3154ef6846e7b3769a989d8dae0c7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3796bca39ad915ce8df6a29adbf953c3d7d3154ef6846e7b3769a989d8dae0c7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3796bca39ad915ce8df6a29adbf953c3d7d3154ef6846e7b3769a989d8dae0c7?s=96&d=mm&r=g","caption":"Kreston Romania"}}]}},"_links":{"self":[{"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10233","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/comments?post=10233"}],"version-history":[{"count":1,"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10233\/revisions"}],"predecessor-version":[{"id":10234,"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10233\/revisions\/10234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/media\/14902"}],"wp:attachment":[{"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/media?parent=10233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=10233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=10233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}