1993 SNA Update Information - AEG recommendations for issue:
Unidades no residentes no constituidas en sociedad |
| Subissue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | En el Manual de Balanza de Pagos se indica que los establecimientos de empresas ubicadas en un país distinto del país de residencia de la empresa matriz deben considerarse como unidades hipotéticas si se cumplen ciertas condiciones. En el SCN se analizan las empresas no residentes no constituidas en sociedad pero no se hace alusión a “establecimientos”. ¿Debe haber mayor simetría entre el SCN y el Manual de Balanza de Pagos? |
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| AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | December 2004 | 1/11/2005 | Physical presence is not required for a branch to be recognized.
Being subject to income tax laws should replace paying income tax as an indicator of the existence of a branch.
All criteria should be considered as indicators for a separate branch but not all criteria have to be met. Even if the entity does not have a full set of accounts, if it engages in production, it should be treated as a branch.
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