Special Purpose Entities: Guidelines for a Data Template

By Carlos Sanchez-Munoz, Artak Harutyunyan, Padma S Hurree Gobin

October 3, 2022

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Carlos Sanchez-Munoz, Artak Harutyunyan, and Padma S Hurree Gobin. Special Purpose Entities: Guidelines for a Data Template, (USA: International Monetary Fund, 2022) accessed December 26, 2024

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

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.

Subject: Expenditure, Revenue administration

Keywords: Control, Cross-border flows and positions, Globalization, Host jurisdictions, Institutional units, Multinationals

Publication Details

Pages:

57
Volume:

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DOI:

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Issue:

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Series:

Technical Notes and Manuals No. 2022/006
Stock No:

TNMEA2022006
ISBN:

9798400231490
ISSN:

2075-8669

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