1. Multiterritory Enterprises and Enterprises in Joint Sovereignty Zones

2. Some enterprises run as seamless operation in two or more economies, e.g., airlines, bridges, cables, hydroelectric schemes. Some countries have joint sovereignty zones, e.g. some oil and gas zones. Where no identifiable separate units, treatment to prorate. BOP Committee suggested according to case-specific indicator of operations.

3. Do you agree with the prorating of multiterritory enterprises and enterprises in joint sovereignty zones? If so, would you prefer that the manuals suggest: (a) a range of possible criteria for prorating? (b) a particular criterion? If so, which criterion? To cover the possibility that (a) might be chosen, other suggestions on possible criteria for inclusion in the list would be welcome.