Special Purpose Entities:Guidelines for a Data Template

: The Note is meant to assist compilers in the practical application of the agreed defini¬tion to identify resident Special Purpose Entities (SPE) in their jurisdictions and in collecting and reporting SPE-related cross-border data
READ MORE...
Volume/Issue: Volume 2022 Issue 006
Publication date: October 2022
ISBN: 9798400231490
$5.00
Add to Cart by clicking price of the language and format you'd like to purchase
Available Languages and Formats
English
Prices in red indicate formats that are not yet available but are forthcoming.
Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Exports and Imports , Public Finance , Business and Economics - Statistics , International Taxation , Globalization , multinationals , host jurisdictions , institutional units , control , cross-border flows and positions , SPE definition , SPE data collection , company B , SPE flow , SPE statistics , Special purpose vehicle , Data collection , External sector statistics , Foreign direct investment , International investment position , Global

Also of interest
Revenue Authorities and their Boards of Management: Recent Developments
The Case for (and Against) Asset Management Companies in Banking Crises
Tax Administration
A Framework for Monitoring of and Reporting for External Project Loans in De...
Summary

The Note is meant to assist compilers in the practical application of the agreed defini¬tion to identify resident Special Purpose Entities (SPE) in their jurisdictions and in collecting and reporting SPE-related cross-border data. To this end, these guidelines provide practical advice on the (1) implementa¬tion of the definition of SPEs, (2) possible data sources and processes for collecting and compiling SPE-related statistics, and (3) reporting within the agreed Data Template.

Powered by: AIDC