{"id":7081,"date":"2025-11-13T02:48:17","date_gmt":"2025-11-13T02:48:17","guid":{"rendered":"http:\/\/ms-advisory.flow-work.online\/?p=7081"},"modified":"2026-04-20T11:29:27","modified_gmt":"2026-04-20T11:29:27","slug":"taxes-on-dividends-china","status":"publish","type":"post","link":"https:\/\/msadvisory.com\/taxes-on-dividends-china\/","title":{"rendered":"Taxes on Dividends in China"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7081\" class=\"elementor elementor-7081\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53f5047c e-flex e-con-boxed e-con e-parent\" data-id=\"53f5047c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1df998 elementor-widget elementor-widget-text-editor\" data-id=\"a1df998\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>China\u2019s <a href=\"https:\/\/msadvisory.com\/chinas-corporate-income-tax\/\">Corporate Income Tax<\/a> Law regulates taxation for both local and foreign-owned companies. Foreign companies are taxed based on their Chinese-source income, and there is a withholding tax for dividends, royalties, and interest.<\/p><p>To repatriate dividends from China, companies must follow the Chinese regulations for foreign exchange control.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b12a25c elementor-widget elementor-widget-text-editor\" data-id=\"b12a25c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t        <div class=\"post-label  sma-flex\">\n                            <a href=\"https:\/\/msadvisory.com\/service\/corporate-services\/profit-repatriation\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2022\/02\/MSA-2-RS-1-300x300.jpg\" class=\"post-label-feature wp-post-image\" alt=\"MSA-2-RS\" srcset=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2022\/02\/MSA-2-RS-1-300x300.jpg 300w, https:\/\/msadvisory.com\/wp-content\/uploads\/2022\/02\/MSA-2-RS-1-1024x1024.jpg 1024w, https:\/\/msadvisory.com\/wp-content\/uploads\/2022\/02\/MSA-2-RS-1-150x150.jpg 150w, https:\/\/msadvisory.com\/wp-content\/uploads\/2022\/02\/MSA-2-RS-1-768x768.jpg 768w, https:\/\/msadvisory.com\/wp-content\/uploads\/2022\/02\/MSA-2-RS-1.jpg 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>\n                            <div class=\"post-label-info\">\n                <h3><a href=\"https:\/\/msadvisory.com\/service\/corporate-services\/profit-repatriation\/\">Repatriate profits out of China, tax-optimized<\/a><\/h3>\n                <p><i>Move your China earnings back to headquarters legally and tax-efficiently. Our profit repatriation service&#8230;<\/i><\/p>\n                <a href=\"https:\/\/msadvisory.com\/service\/corporate-services\/profit-repatriation\/\" class=\"news-link\">Read more <img decoding=\"async\" width=\"14\" height=\"14\" src=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/02\/arrow-right-filling.webp\" alt=\"right\" class=\"default\"><img decoding=\"async\" width=\"14\" height=\"14\" src=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/02\/arrow-right-filling-red.webp\" alt=\"right\" class=\"hover\"><\/a>\n            <\/div>\n        <\/div>\n        \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce8772c elementor-widget elementor-widget-text-editor\" data-id=\"ce8772c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>What is Dividend Withholding Tax in China?<\/h2><p>The applicable withholding tax on dividends in China depends on whether the dividends are paid to a company or an individual, and whether the company or individual is a tax resident:<\/p><ul><li><strong>Dividend Withholding <a href=\"https:\/\/msadvisory.com\/tax-on-imports-in-china\/\" data-wpil-monitor-id=\"336\">Tax for Individuals in China<\/a><\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d20d6c0 elementor-position-left elementor-vertical-align-middle elementor-position-top speak-expert-new elementor-widget elementor-widget-image-box\" data-id=\"d20d6c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/msadvisory.com\/contact\/\" tabindex=\"-1\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china.jpeg\" class=\"attachment-full size-full wp-image-21671\" alt=\"Shanghai China\" srcset=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china.jpeg 1024w, https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china-300x169.jpeg 300w, https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china-768x432.jpeg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><div class=\"elementor-image-box-title\"><a href=\"https:\/\/msadvisory.com\/contact\/\">Optimise Your Dividend Withholding Tax Strategy<\/a><\/div><p class=\"elementor-image-box-description\">Unsure whether your group can benefit from reduced treaty rates or tax deferral on reinvested dividends? MSA reviews your holding structure, DTAs, and reinvestment plans, then designs a compliant withholding tax strategy for your China entities \u2014 Book a dividend tax review with our advisors today.\n<span>Message &nbsp;\u2192<\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18e9a74 elementor-widget elementor-widget-text-editor\" data-id=\"18e9a74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For individuals, dividend income is subject to a 20% tax rate, except when specified otherwise in the relevant tax agreement. Depending on the holding period, dividend income generated from shares traded on the Shanghai, Shenzhen, or Beijing Stock Exchanges may be eligible for a 50% or 100% tax reduction. These preferential reductions are confirmed in <a href=\"https:\/\/taxsummaries.pwc.com\/peoples-republic-of-china\/individual\/other-tax-credits-and-incentives\" target=\"_blank\" rel=\"noopener\">recent guidance<\/a> on China\u2019s IIT treatment of listed share dividends.<\/p><p>Furthermore, according to the 1994 \u201cNotice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues Concerning Individual Income Tax\u201d (Caishuizi {1994} No. 20), Dividends and bonus income obtained by foreign individuals from foreign-invested enterprises are exempt from individual income tax.<\/p><p>Even though this regulation was implemented almost 30 years ago, to this day it appears to still be valid.<\/p><p>In a 2013 notice by the government (Guofa {2013} No. 6) the authorities announced their intention to cancel this incentive, but to our knowledge this hasn\u2019t been implemented yet, so to this day foreign individuals in China can enjoy IIT exemption on dividend income. However, whether an individual will actually be able to enjoy this benefit remains up to the discretion of the local tax bureau. <a href=\"https:\/\/www.kwm.com\/cn\/en\/insights\/latest-thinking\/key-tax-issues-to-consider-when-exiting-a-chinese-investment.html\" target=\"_blank\" rel=\"noopener\">Implementation has varied by locality<\/a>, and taxpayers should confirm the current practice with their local tax bureau.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b2c139 elementor-widget elementor-widget-text-editor\" data-id=\"9b2c139\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t        <div class=\"post-label  sma-flex\">\n                            <a href=\"https:\/\/msadvisory.com\/china-tax-rates\/\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/06\/china-tax-rates-300x169.webp\" class=\"post-label-feature wp-post-image\" alt=\"Tax Rate in China\" srcset=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/06\/china-tax-rates-300x169.webp 300w, https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/06\/china-tax-rates-1024x576.webp 1024w, https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/06\/china-tax-rates-768x432.webp 768w, https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/06\/china-tax-rates.webp 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>\n                            <div class=\"post-label-info\">\n                <h3><a href=\"https:\/\/msadvisory.com\/china-tax-rates\/\">China Tax Rates 2026: CIT, VAT, IIT, Expat Guide<\/a><\/h3>\n                <p><i>Updated 2026-04-26<\/i><\/p>\n                <a href=\"https:\/\/msadvisory.com\/china-tax-rates\/\" class=\"news-link\">Read more <img decoding=\"async\" width=\"14\" height=\"14\" src=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/02\/arrow-right-filling.webp\" alt=\"right\" class=\"default\"><img decoding=\"async\" width=\"14\" height=\"14\" src=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/02\/arrow-right-filling-red.webp\" alt=\"right\" class=\"hover\"><\/a>\n            <\/div>\n        <\/div>\n        \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a234c32 elementor-widget elementor-widget-text-editor\" data-id=\"a234c32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Dividend Withholding Tax for Companies in China<\/strong><\/li><\/ul><p>If a tax resident enterprise (TRE), i.e., companies that have been established in China, directly invests in another TRE, the dividend income is exempt from Corporate Income Tax (CIT), except when the dividend comes from publicly traded stocks held for less than 12 months.<\/p><p>Non-tax resident enterprises (non-TREs), i.e., companies that do not have offices or business locations in China, must pay a withholding tax of 10% on their gross income generated from dividends, interest, property leases, royalties, and other types of passive income sourced in China (see <a href=\"https:\/\/taxsummaries.pwc.com\/peoples-republic-of-china\/corporate\/withholding-taxes\" target=\"_blank\" rel=\"noopener\">Source<\/a>). The tax rate may be reduced if there is a Double Taxation Agreement (DTA) in place between China and the country in which the company is a tax resident.<\/p><p>**Note that the imposition of withholding tax on dividends for non-resident companies started in 2008. Therefore, dividends paid from earnings before 2008 are still not subject to withholding tax.<\/p><ul><li><strong>Double Tax Avoidance Agreements China<\/strong><\/li><\/ul><p>China has entered into <a href=\"https:\/\/msadvisory.com\/which-countries-have-double-taxation-treaties-with-china\/\" data-wpil-monitor-id=\"337\">double taxation<\/a> agreements with a vast range of countries. In a number of these agreements, the countries have agreed to a reduced tax rate for dividends paid from one contracting state to the other.<\/p><p>If a lower rate is agreed, it is usually specified that a lower tax rate applies if the <a href=\"https:\/\/msadvisory.com\/china-beneficial-owner-information-requirements\/\">beneficial owner<\/a> is a company which holds directly or indirectly at least 25% of the capital of the company paying the dividends.<\/p><p>For example, according to the DTA with countries such as Belgium, France, the Netherlands, United Kingdom, the withholding tax rate for dividends is reduced to 5% if the aforementioned requirement is satisfied.<\/p><p>This provision is helpful for larger companies with affiliates in China. It is important to note that if the company has a complex international holding structure, the tax bureau will review the company\u2019s beneficial owner information to establish whether the reduced rate applies.<\/p><p>For example, if the shareholder in the Chinese entity is a Hong Kong company, but the ultimate beneficial owner (UBO) is a company resident in the United States, the withholding tax rate will not be 5% (according to the DTA with Hong Kong), but 10%, as the UBO is located in the United States and the DTA between China and the United States does not include a reduced withholding tax rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90f83aa elementor-position-left elementor-vertical-align-middle elementor-position-top speak-expert-new elementor-widget elementor-widget-global elementor-global-41638 elementor-widget-image-box\" data-id=\"90f83aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/msadvisory.com\/contact\/\" tabindex=\"-1\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china.jpeg\" class=\"attachment-full size-full wp-image-21671\" alt=\"Shanghai China\" srcset=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china.jpeg 1024w, https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china-300x169.jpeg 300w, https:\/\/msadvisory.com\/wp-content\/uploads\/2024\/03\/shanghai-china-768x432.jpeg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><div class=\"elementor-image-box-title\"><a href=\"https:\/\/msadvisory.com\/contact\/\">Ask Your Questions to Our Experts<\/a><\/div><p class=\"elementor-image-box-description\">Send us your questions and we will answer within 24 hours\n<span>Message &nbsp;\u2192<\/span><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffce4ec elementor-widget elementor-widget-text-editor\" data-id=\"ffce4ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>How Foreign Companies Based in China Can Repatriate Dividends<\/h2><p>When a foreign-invested company generates a profit, it can choose to re-invest these funds in the business or to issue a share of this profit as a dividend to its shareholders, proportional to the shares owned by each shareholder. Below we explain the requirements and procedures to be satisfied and completed for a foreign-invested company to pay out dividends.<\/p><h3>Requirements for WFOEs in China to Pay Dividends.<\/h3><p>For foreign subsidiaries operating in China, there are specific conditions that must be met to repatriate its profits to its parent company. These conditions include:<\/p><ol><li>Settling any outstanding income tax liabilities<\/li><li>Addressing any losses carried forward from previous years of doing business in China<\/li><li>Maintaining a reserve fund of at least 10% of after-tax profits up to an accrued reserve fund of at least 50% of registered capital.<\/li><li>Completing the Annual Audit by a qualified Chinese CPA firm and completing the Annual CIT Tax Filing<\/li><\/ol><p>Once these conditions are met, the remaining profits are distributable, from which a withholding tax is deductible before the dividend can be sent to investors.<\/p><p>The rate of withholding tax and other terms depend on the tax treaty between the foreign subsidiary&#8217;s country of origin and China. To reduce the withholding tax rate, the foreign subsidiary can apply with its local tax authority. However, there is no guarantee that the request will be granted. MSA has successfully supported numerous clients with obtaining the reduced rate as per the DTA between China and the relevant countries.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-294061e elementor-widget elementor-widget-text-editor\" data-id=\"294061e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Dividend Distribution Process for WFOEs<\/h3><p>When foreign-invested companies want to distribute dividends, the following steps must be completed in order to remit the funds out of China:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec2ea03 elementor-widget elementor-widget-text-editor\" data-id=\"ec2ea03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Preparation of documents, which generally include:<\/strong><\/p><ul><li>Audit report<\/li><li><a href=\"https:\/\/msadvisory.com\/service\/accounting-tax-filing\/assurance\/annual-cit-filing\/\" data-wpil-monitor-id=\"335\">Annual CIT Filing<\/a><\/li><li>Foreign exchange registration certificate<\/li><li>Articles of Association<\/li><li>Profit distribution resolution<\/li><li>Tax registration certificate<\/li><\/ul><p>Other documents may be requested depending on the specific case<\/p><ul><li>Board of Directors\/Executive Director to sign the official dividend distribution resolution<\/li><li>Application for lower withholding tax rate per DTA<\/li><li>Filing for withholding tax and subsequent payment (taxes to be paid within 7 days to 1 month depending on the location)<\/li><li>Payment filing with Tax Bureau (to obtain certificate authorising payment via the bank)<\/li><li>Apply with the bank for payment of the dividends<\/li><\/ul><p>For the final payment of the dividends, the bank is responsible, on behalf of SAFE, to check all relevant documents for the dividend distribution. Therefore, it depends on your local bank branch what documents they require.<\/p><p>Generally, the bank will request all documents provided by the tax bureau, as well as other documents such as the company\u2019s articles of association, financial information on the shareholder, a general statement about the business of the company and more. Furthermore, banks may require a special audit report and capital verification report specifically for the dividend, especially in case of the first dividend distribution for a company.<\/p><p>After the dividends have been successfully paid out to the shareholder, the tax bureau may ask for further information on the shareholder to verify that the lower withholding tax rate as per the DTA is actually applicable. This may include:<\/p><ul><li>The DTA application form<\/li><li>The shareholder\u2019s tax residence certificate issued by its local tax authority<\/li><li>The dividend board resolution, general information on the shareholder (such as investor\u2019s and UBO charter, annual audit report minutes of the latest board meeting and HR information)<\/li><li>Proof of substantial business activities and proof of whether there is an obligation to pay more than 50% of the proceeds within 12 months of receipt to a third country\/region.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ed67ef elementor-widget elementor-widget-text-editor\" data-id=\"2ed67ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/msadvisory.com\/resource\/special-tax-report\/\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10792 aligncenter\" title=\"\" src=\"https:\/\/msadvisory.com\/wp-content\/uploads\/2023\/12\/Tax_Services_Ad_resized_final.png\" alt=\"Tax Services Ad resized final\" width=\"1000\" height=\"573\" \/><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e9f643 elementor-widget elementor-widget-text-editor\" data-id=\"7e9f643\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>How Can Foreign Companies Reinvest Dividends in China?<\/h2><p>Foreign companies can reinvest their dividends by establishing or acquiring a new subsidiary, increasing the registered capital of an existing subsidiary, replacing investments in local resident companies, or purchasing equities in local companies. Compliance with applicable laws on foreign-investment in China is required.<\/p><p>As these profits will be re-used within China, a foreign company would be eligible for dividend tax deferral if all of the below prerequisites are met:<\/p><ol><li>Direct re-investment can only be made in <em>Non-Prohibited Projects<\/em>. In practice, all activities that are not listed on the \u201cNegative List\u201d are eligible.<\/li><li>Direct re-investments are limited to equity investments, including capital increase in an existing enterprise, capital contribution to a new enterprise and the acquisition of a non-related enterprise\u2019s shares. Excluding the aforementioned forms of equity investment in a listed company.<\/li><li>The dividends used for re-investment shall be generated from the invested PRC tax resident enterprise\u2019s retained earnings.<\/li><li>Cash investments shall be made directly by the enterprise that distributes the profit; they must NOT be paid to any other foreign or domestic accounts prior to re-investment. Securities shall NOT be transferred to other enterprises on entrustment or on a temporary basis prior to re-investment.<\/li><\/ol><p>Please note that the dividend withholding tax will be deferred in such a case, not exempted. Therefore, if the company later sells or liquidate their subsidiary in the future, the deferred tax must still be filed and settled. These conditions follow the PRC circulars on withholding tax deferral for foreign investors\u2019 direct reinvestment, later expanded from \u2018encouraged\u2019 to all non-prohibited projects.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-706681ec elementor-widget elementor-widget-text-editor\" data-id=\"706681ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Dividend withholding tax rates drop to 5% under certain bilateral treaty conditions, but claiming treaty benefits requires precise documentation and filing procedures often missed by smaller companies. The difference between 10% standard and 5% treaty rates compounds significantly over time. <a href=\"https:\/\/msadvisory.com\/service\/corporate-services\/profit-repatriation\/\">profit repatriation<\/a> includes treaty benefit planning and substantiation. MSA Asia secures lower rates you&#8217;re entitled to claim. <a href=\"https:\/\/msadvisory.com\/contact\/\">Get in touch<\/a> about optimizing dividend repatriation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>China\u2019s Corporate Income Tax Law regulates taxation for both local and foreign-owned companies. Foreign companies are taxed based on their Chinese-source income, and there is a withholding tax for dividends, royalties, and interest. To repatriate dividends from China, companies must follow the Chinese regulations for foreign exchange control. What is Dividend Withholding Tax in China? [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":45349,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"iawp_total_views":4274,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts\/7081","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/comments?post=7081"}],"version-history":[{"count":17,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts\/7081\/revisions"}],"predecessor-version":[{"id":47514,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/posts\/7081\/revisions\/47514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/media\/45349"}],"wp:attachment":[{"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/media?parent=7081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/categories?post=7081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/msadvisory.com\/wp-json\/wp\/v2\/tags?post=7081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}