Special Purpose Entities: Guidelines for a Data Template
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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.
Series:
Technical Notes and Manuals No. 2022/006
Subject:
Expenditure Revenue administration
Frequency:
occasional
English
Publication Date:
October 3, 2022
ISBN/ISSN:
9798400231490/2075-8669
Stock No:
TNMEA2022006
Pages:
57
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