1993 SNA Update Information - Country comments for issue:
Entités à vocation spéciale non résidentes contrôlées par une administration publique |
| Subissue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Faut il accorder un traitement particulier aux unités non résidentes que des administrations publiques établissent à l’étranger à des fins fiscales? |
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| Country comments | | Number of country comments for selected issue: | 3 | | Date posted | Source | Comment |  | | 11/27/2006 | Australia | We agree with the recommendations made by AEG. We note that the issue concerning government controlled SPEs established abroad was resolved by reference to basic principles in the BPM and SNA, rather than as a special case for government SPEs. We strongly support the principles-based approach as it means that principles apply to all such transactions and positions, not just those for governments. | | 9/15/2006 | United Kingdom | We fully support the recommendations. There is a potentially large and growing issue here as poorer countries exploit ways of accessing the world's financial markets to fund their development. The recommendations provide a pragmatic solution which ensures that essential information is captured without breaking the key residence principles of the national accounting system. | | 9/15/2006 | Latvia | After deep discussions and expert consultations we basically support the
1993 SNA Update Issues. |
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