Foreign entities and employees of foreign entities (including U.S. persons) are treated as a Foreign National no matter where located.

Foreign Entities:

• Any business, organization, or entity that is not incorporated or organized to do business in the United States is considered to be a foreign person.
• International organizations and offices of foreign governments are also considered to be foreign persons no matter where located.
• Employees of the above (regardless of citizenship or permanent residence).

Individuals working on behalf of a foreign entity assume the nationality of that foreign entity regardless of individual citizenship or residence. For example, your former colleague, a U.S. citizen, takes employment with EADS (European Aeronautic Defence and Space Company) in Germany. A transfer of technical data to your colleague working for EADS will be considered an export to Germany.