Special Purpose Entities:Guidelines for a Data Template

Author: Mr. Carlos Sanchez-Munoz, Artak Harutyunyan, and Ms. Padma S Hurree Gobin

: 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

Volume/Issue: Volume 2022 Issue 006

Publication date: October 2022

ISBN: 9798400231490

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Topics covered in this book

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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

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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.