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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. To this end, these guidelines provide practical advice on the (1) imp...

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Bibliographic Details
Main Author: Sanchez-Munoz, Carlos
Other Authors: Harutyunyan, Artak, Hurree Gobin, Padma
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 2022
Series:Technical Notes and Manuals
Subjects:
Finance, Public
Public Administration
Investments, Foreign
Finance
Public Finance & Taxation
Economic Statistics
Special Purpose Vehicle
Exports And Imports
International Investment Position
Multinational Firms
National Government Expenditures And Related Policies: General
International Financial Markets
Data Capture & Analysis
Accounting
Data Collection
Public Sector Accounting And Audits
Asset-liability Management
Tax Administration And Procedure
Financial Reporting, Financial Statements
Economic And Financial Statistics
Financial Risk Management
Econometrics & Economic Statistics
Foreign Direct Investment
International Taxation
Revenue Administration
Databases
Tax Evasion And Avoidance
External Sector Statistics
Monetary Economics
Balance Of Payments
Computer Programs: Other
External Position
Long-term Capital Movements
Data Collection And Data Estimation Methodology
Asset And Liability Management
International Economics
Expenditure
International Business
Expenditures, Public
Financial Services Industry
Computer Programs: General
Statistics
Public Finance
International Investment
Hungary
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
Description
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
Physical Description:57 pages
ISBN:9798400231490

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