[Code of Federal Regulations]

[Title 15, Volume 3]

[Revised as of January 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 15CFR806.10]



[Page 20-21]

 

                  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



[[Page 21]]



forces, etc.--are considered to be residents of their country of 

citizenship.