[Code of Federal Regulations] [Title 31, Volume 3] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR545.406] [Page 260] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY PART 545_TALIBAN (AFGHANISTAN) SANCTIONS REGULATIONS--Table of Contents Subpart D_Interpretations Sec. 545.406 Exportation of services; performance of service contracts; legal services. (a) The prohibition on transactions involving blocked property and the exportation of services contained in Sec. Sec. 545.201 and 545.204 applies to services performed on behalf of the Taliban or persons whose property or interests in property are blocked pursuant to Sec. 545.201 or where the benefit of such services is otherwise received in the territory of Afghanistan controlled by the Taliban, when such services are performed: (1) In the United States; (2) Outside the United States by a U.S. person, including by an overseas branch of an entity located in the United States. (b) The benefit of services performed anywhere in the world on behalf of the Taliban, including persons whose property or interests in property are blocked pursuant to Sec. 545.201, is presumed to have been received in the territory of Afghanistan controlled by the Taliban. Note to Sec. 545.406. See Sec. 545.513 with regard to provision of certain legal services and Sec. 545.516 with regard to the provision of certain financial services.