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1993 SNA Update Information - Treatment of multi-territory enterprises

Subissue description
Issue description in [English] | [French] | [Russian] | [Spanish]
The 1993 SNA follows the Balance of Payments Manual in allowing for a single enterprise run as a seamless entity with substantial operations in two or more economic territories to be regarded as having a centre of economic interest in each of the countries where it is recognized by the tax and licensing authorities, but only when the activity is operating mobile equipment such as ships, aircraft and railways. In these cases, the possibility is for all the enterprise’s transactions to be allocated to the countries of registry in proportion to the financial capital that the countries have contributed or their share of equity in the enterprise. Should this treatment be extended to other activities, for example hydro-electric schemes on border rivers and pipelines? Should reference be made to joint sovereignty zones and zones of joint jurisdiction?
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 18/01/2006Click here to see pdf documentClick here to see word documentGlobalization: A progress report
 Posted on 15/08/2005Click here to see pdf documentClick here to see word documentResults of the AEG e-consultation on Multiterritory enterprises
 Posted on 15/08/2005Click here to see pdf documentClick here to see word documentSpecifying criteria and indicators to split units under joint sovereignty/jurisdiction and multiterritory enterprises
 Posted on 22/12/2004Click here to see pdf documentClick here to see word documentMultiterritory enterprises
 
AEG summaries:Posted on 30/09/2005Click here to see pdf documentClick here to see word documentMulti-territory enterprises - basis for allocation
 Posted on 10/01/2005Click here to see pdf documentClick here to see word documentTreatment of multi-territory enterprises
Statistics
Number of AEG recommendations:1
Number of country comments:57
Number of expert comments:none
Corresponding AEG Meetings
The subissue was discussed at the following meetings:
December 2004, July 2005, Jan/Feb 2006
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