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IPS307 Tjeerd Jellema et al.
            References
            1.  IMF (2018) IMF BOPCOM Final Report of the Task Force on Special
                 Purpose Entities (BOPCOM 18/03)
            2.  IMF (2009), Balance of payments and international investment position
                 manual – 6th edition.
            3.  ECB (2017), Results of the fact-finding exercise on SPEs (mimeo)
            4.  ECB (2018), Defining a set of reporting requirements for Special Purpose
                 Entities (mimeo)
            5.  OECD (2009), OECD Benchmark Definition of Foreign Direct Investment -
                 4th Edition
            6.  OECD (2019a) Corporate Tax Statistics Database
            7.  OECD (2019b) Regulatory Restrictiveness Indicator.
            8.  Leino, T. & Ali-Yrkkö, J. [2014]. How well does foreign direct investment
                 measure real investments by foreign-owned companies? – Firm level
                 analysis. Bank of Finland Research Discussion Papers 12/2014.
            9.  Kocerka, J, Makowski, K, [2017] ‘Does pass-through funds require their
                 own functional category?’, ISI 2017.















































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