This study has been prepared within the UNU-WIDER project 'Southern Africa-Towards inclusive economic development (SA-TIED)'.

provides economic analysis and policy advice with the aim of promoting sustainable and equitable development. The Institute began operations in 1985 in Helsinki, Finland, as the first research and training centre of the United Nations University. Today it is a unique blend of think tank, research institute, and UN agency-providing a range of services from policy advice to governments as well as freely available original research. UNU-WIDER acknowledges specific programme contribution from the National Treasury of South Africa to its project 'Regional growth and development in Southern Africa' and core financial support to its work programme from the governments of Denmark, Finland, Sweden, and the United Kingdom.

The identification of foreign firms and South African multinational enterprises (MNEs) in the CIT-IRP5 panel has proved to be a challenge for many researchers. The CIT-IRP5 panel contains variables indicating different thresholds that determine foreign ownership. The dataset also has variables that researchers can use to identify South African MNEs. Using the approaches employed by researchers who have attempted to identify foreign firms and South African MNEs in the data, four foreign firms and MNE indicators have been added to the CIT-IRP5 panel v4.0. This technical note documents the approach followed in the creation of each indicator. This note also highlights the possible company classifications in the data and fields on the ITR14 form that can be used to identify these classifications.

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