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Issue detail

39.c. Residence of entities with little or no physical presence
Issue description and recommendation

For enterprises and other entities with little or no physical presence, the criteria of production and location, that are used in the 1993 SNA to help determine residence, are not very relevant. Should the jurisdiction that allows the creation of and regulates the entity be considered as the determining the entity's predominant centre of interest?

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Chapters affected by this issue, and their status (For more information click corresponding chapter from the list)
  No draft yet, AEG/world review draft, Final draft
3. Stocks, flows and accounting rules
26. The rest of the world accounts
27. Links to monetary and financial statistics

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