{"id":94629,"date":"2022-10-09T11:43:16","date_gmt":"2022-10-09T10:43:16","guid":{"rendered":"https:\/\/www.commercialriskonline.com\/?p=94629"},"modified":"2023-02-14T13:23:23","modified_gmt":"2023-02-14T13:23:23","slug":"ferma-urges-oecd-to-exclude-captives-from-beps-tax-guidelines-2","status":"publish","type":"post","link":"https:\/\/www.commercialriskonline.com\/ferma-urges-oecd-to-exclude-captives-from-beps-tax-guidelines-2\/","title":{"rendered":"Ferma urges OECD to exclude captives from BEPS tax guidelines"},"content":{"rendered":"<div class=\"mp_wrapper\">\n  <div class=\"mepr-unauthorized-excerpt\">\n    <p>Ferma has urged the Organisation for Economic Co-operation and Development (OECD) to amend its coming technical guidelines designed to tackle tax challenges from digitalising the global economy, so that captives are recognise...<\/p>\n  <\/div>\n  <div class=\"mepr-unauthorized-message\">\n    <hr \/>\n<h2 style=\"text-align: center\">Want to read this article?<\/h2>\n<p><a href=\"https:\/\/www.commercialriskonline.com\/subscribe\/\">Register<\/a> for ultimate access to this article and ALL our premium content<\/p>\n<p><strong>ULTIMATE ACCESS<\/strong><strong> PROVIDES YOU WITH<\/strong><\/p>\n<ul>\n<li>Unrestricted access to Commercial Risk, Commercial Risk Europe and Global Risk Manager news, exclusive expert analysis and opinion<\/li>\n<li>Breaking news, daily and\/or weekly Commercial Risk Europe newsletters and regular digital publications<\/li>\n<li>Breaking news, weekly and monthly Global Risk Manager newsletters and quarterly digital Journal<\/li>\n<li>European and global surveys, rankings and special reports<\/li>\n<li>National European local language newsletters<\/li>\n<li>Preferential access to webinars and virtual and physical conferences<\/li>\n<\/ul>\n<p>If you are already a registered user or subscriber you can LOGIN below for ultimate access:<\/p>\n  <\/div>\n  <div class=\"mepr-login-form-wrap\">\n      \n<div class=\"mp_wrapper mp_login_form\">\n          <!-- mp-login-form-start -->     <form name=\"mepr_loginform\" id=\"mepr_loginform\" class=\"mepr-form\" action=\"https:\/\/www.commercialriskonline.com\/login\/\" method=\"post\">\n            <div class=\"mp-form-row mepr_username\">\n        <div class=\"mp-form-label\">\n                              <label for=\"user_login\">Username or E-mail<\/label>\n                  <\/div>\n        <input type=\"text\" name=\"log\" id=\"user_login\" value=\"\" \/>\n      <\/div>\n      <div class=\"mp-form-row mepr_password\">\n        <div class=\"mp-form-label\">\n          <label for=\"user_pass\">Password<\/label>\n                    <div class=\"mp-hide-pw\">\n            <input type=\"password\" name=\"pwd\" id=\"user_pass\" value=\"\" \/>\n            <button type=\"button\" class=\"button mp-hide-pw hide-if-no-js\" data-toggle=\"0\" aria-label=\"Show password\">\n              <span class=\"dashicons dashicons-visibility\" aria-hidden=\"true\"><\/span>\n            <\/button>\n          <\/div>\n        <\/div>\n      <\/div>\n            <div>\n        <label><input name=\"rememberme\" type=\"checkbox\" id=\"rememberme\" value=\"forever\" \/> Remember Me<\/label>\n      <\/div>\n      <div class=\"mp-spacer\">&nbsp;<\/div>\n      <div class=\"submit\">\n        <input type=\"submit\" name=\"wp-submit\" id=\"wp-submit\" class=\"button-primary mepr-share-button \" value=\"Log In\" \/>\n        <input type=\"hidden\" name=\"redirect_to\" value=\"\/wp-json\/wp\/v2\/posts\/94629\" \/>\n        <input type=\"hidden\" name=\"mepr_process_login_form\" value=\"true\" \/>\n        <input type=\"hidden\" name=\"mepr_is_login_page\" value=\"false\" \/>\n      <\/div>\n    <\/form>\n    <div class=\"mp-spacer\">&nbsp;<\/div>\n    <div class=\"mepr-login-actions\">\n      <a href=\"https:\/\/www.commercialriskonline.com\/login\/?action=forgot_password\">Forgot Password<\/a>\n    <\/div>\n    <!-- mp-login-form-end --> \n  <\/div>\n    <\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Ferma has urged the Organisation for Economic Co-operation and Development (OECD) to amend its coming technical guidelines designed to tackle tax challenges from digitalising the global economy, so that captives are recognise&#8230; Want to read this article? Register for ultimate access to this article and ALL our premium content ULTIMATE &hellip;<\/p>\n","protected":false},"author":4,"featured_media":49393,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[509,488],"tags":[439],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent.jpg",700,400,false],"thumbnail":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-150x150.jpg",150,150,true],"medium":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-300x171.jpg",300,171,true],"medium_large":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent.jpg",700,400,false],"large":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent.jpg",700,400,false],"1536x1536":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent.jpg",700,400,false],"2048x2048":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent.jpg",700,400,false],"image-publication":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-390x223.jpg",390,223,true],"image-publication-large":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-476x272.jpg",476,272,true],"jannah-image-small":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-220x150.jpg",220,150,true],"jannah-image-large":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-390x220.jpg",390,220,true],"jannah-image-post":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent.jpg",700,400,false],"featured-2":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-530x340.jpg",530,340,true],"editors-pick":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-219x115.jpg",219,115,true],"archive-thumbnail":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-375x375.jpg",375,375,true],"mobile-thumbnail":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-375x300.jpg",375,300,true],"single-feature":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-700x400.jpg",700,400,true],"square-thumbnail-s":["https:\/\/www.commercialriskonline.com\/wp-content\/uploads\/2017\/10\/0_Nihoul-Laurent-100x100.jpg",100,100,true]},"uagb_author_info":{"display_name":"Ben Norris","author_link":"https:\/\/www.commercialriskonline.com\/author\/ben-norris\/"},"uagb_comment_info":0,"uagb_excerpt":"Ferma has urged the Organisation for Economic Co-operation and Development (OECD) to amend its coming technical guidelines designed to tackle tax challenges from digitalising the global economy, so that captives are recognise... 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