2.1.23 Section 13 Entity Reference
The specification states the following:
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An entity reference (see [OData-Protocol]) MAY take the place of an entity instance in a JSON payload, based on the client request.
OData in the specified Microsoft implementations (section 1.3) partially supports this feature. Entity references are not supported. Links are represented by using a name/value pair named "url", as shown in the following example:
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{ "url": "http://host/service/Orders(10643)" }