Special Purpose Entities: Guidelines for a Data Template

Carlos Sanchez-Munoz, Artak Harutyunyan and Padma Hurree Gobin

No 2022/006, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: 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.

Keywords: 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 (search for similar items in EconPapers)
Pages: 57
Date: 2022-10-03
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