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15.49.        More guidance on SPEs and their treatment in statistics may be found in the Eurostat Foreign Affiliates Statistics (FATS) Recommendations Manual, as well in chapter 4 of the United Nations Economic Commission for Europe (ECE)/OECD/Eurostat publication entitled “The impact of globalization on national accounts” .

 

Next: D.4. European Union practice


[1] This excludes non-resident units that have been registered for VAT purposes only, which may be the case in some European Union-countries acting as a hub for the imports of goods to the European Union.

[2] See BD4 for more information.