Issue detail | Issue | 25.d. Recognition of unincorporated branches |
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| Issue description and recommendation | The Balance of Payments Manual (BPM) indicates that establishments of enterprises located in a country different from the country of residence of the parent should be treated as notional units, resident in the country where located under certain conditions. The SNA discusses non-resident unincorporated enterprises rather than establishments. Should the SNA and BPM be more closely aligned? | | Click icon to see the provisional recommendation for this issue | | Click icon to see background information for this issue (AEG papers, meetings, comments, etc.) | (For the links above use your browser's back button to return to this page) |
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