Select the FI's country/jurisdiction of residence for tax purposes. The country /jurisdiction of residence means the jurisdiction in which the FI is treated as a resident for income tax purposes (for example, the place of incorporation or place of principal management and control). If the FI is a dual resident, identify one of the countries/jurisdictions where it is a tax resident in this line and identify the second country/jurisdiction of tax residence in Question 8 (if the second jurisdiction is the United States) or Question 9a (if the second tax residence jurisdiction is a country other than the United States) Partnerships and other flow-through entities. For a partnership or other flow-through entity, the FI’s country/jurisdiction of residence means the jurisdiction under the laws of which the entity is organized or established or, if not organized or established under the laws of any jurisdiction, the jurisdiction where it maintains its principal office.
