[Code of Federal Regulations]
[Title 15, Volume 3]
[Revised as of January 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 15CFR806.10]

[Page 19]
 
                  TITLE 15--COMMERCE AND FOREIGN TRADE
 
    CHAPTER VIII--BUREAU OF ECONOMIC ANALYSIS, DEPARTMENT OF COMMERCE
 
PART 806--DIRECT INVESTMENT SURVEYS--Table of Contents
 
Sec. 806.10  Determining place of residence and country of jurisdiction of individuals.

    An individual will be considered a resident of, and subject to the 
jurisdiction of, the country in which physically located, subject to the 
following qualifications:
    (a) Individuals who reside, or expect to reside, outside their 
country of citizenship for less than one year are considered to be 
residents of their country of citizenship.
    (b) Individuals who reside, or expect to reside, outside their 
country of citizenship for one year or more are considered to be 
residents of the country in which they are residing, except as provided 
in paragraph (c) of this section.
    (c) Notwithstanding paragraph (b) of this section, if an owner or 
employee of a business enterprise resides outside the country of 
location of the enterprise for one year or more for the purpose of 
furthering the business of the enterprise, and the country of the 
business enterprise is the country of citizenship of the owner then such 
owner or employee shall nevertheless be considered a resident of the 
country of citizenship provided there is the intent to return within a 
reasonable period of time.
    (d) Individuals and members of their immediate families who are 
residing outside their country of citizenship as a result of employment 
by the government of that country--diplomats, consular officials, 
members of the armed forces, etc.--are considered to be residents of 
their country of citizenship.