Globalization has increased the number, complexity and variety of corporate restructuring operations, which are increasingly carried out by multinational enterprises to benefit from favourable tax and administrative conditions. This paper highlights the challenges these operations pose to external statistics compilers and describes the methodological approach adopted in Italy through some real cases observed in Italy.
Our case studies highlight the challenges for external statistics compilers in terms of both differences in data processing across countries and the availability of information, including that needed to identify the official residence of branches, which are often crucial in these transactions. This paper also provides useful guidance for revising international standards for this kind of statistics.
