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- W2274158006 abstract "Multinational enterprises play a unique and important role in the global economy and in national economies. Core measures in the SNA are affected by the treatment of transactions within MNEs under the residence concept, which is effectively a legal concept or a quasi-economic concept rather than a pure economic concept. In the case of MNEs that are structured with legal entities that lack economic substance, legal residence may generate results that are inconsistent with the objectives of the SNA. Furthermore, economic literature on the formation of MNEs, global guidance on the taxation of MNEs, and economic measurement literature on alternatives to legal residence all lend support to a concept of economic residence in lieu of legal residence. Thus, this paper proposes improving the SNA treatment of transactions within MNEs by differentiating SNA supplemental measures under the current effective concept of legal residence from SNA core measures under a pure concept of economic residence." @default.
- W2274158006 created "2016-06-24" @default.
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- W2274158006 date "2015-07-01" @default.
- W2274158006 modified "2023-09-27" @default.
- W2274158006 title "Improving the SNA Treatment of Transactions within Multinational Enterprises" @default.
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