What types of "allocated expenses" are reportable under transaction code 21, Management, Consulting, and Public Relations Services?

Management services; consulting services; public relations services; and amounts received by a parent company from its affiliates for general overhead and stewardship. Excludes consulting engineering services related to actual or proposed construction projects (report under transaction number 16); computer consulting (report under transaction number 12); and public relations services that are an integral part of an advertising campaign (report under transaction code 10).

What if I don't have an eFile ID for a survey that I want to link?

If you have eFiled a survey with BEA before, then you will have already been assigned an eFile ID for that survey and you’ll find it on the survey-related correspondence you received from BEA. If you do not know the eFile ID, you can request that a survey be linked after logging in to your user account. You will need to 1) create a new user account at https://www.bea.gov/efile, and 2) request that a survey be linked to your user account by providing all the required information.

If a foreign entity (X) purchases 5 percent of a U.S. company that is already 5 percent owned by foreign entity (Y), does this create a filing requirement?

The answer depends on whether the 10 percent threshold, by one foreign entity or associated group, has been crossed. If foreign company X and foreign company Y are part of the same associated group, as defined on the BE-13, then yes, this acquisition should be reported on one of the BE-13 forms. However, if the two foreign companies are not associated, then the basic requirement is not met.

What is the difference between an "entity" and a "person"?

For the BE-13, "entity" is synonymous with “person,” as that term is used in the broad legal sense.

Both terms are defined as: any individual, branch, partnership, associated group, association, estate, trust, corporation, or other organization (whether or not organized under the laws of any State), and any government (including a foreign government, the United States Government, a state or local government, and any agency, corporation, financial institution, or other entity or instrumentality thereof, including a government-sponsored agency).