...
4.11. When such sources are used, the compiler should make every effort to ensure that partner country information is classified correctly. The compiler must also decide on the principle of classification and the list of countries or country groupings to be shown. The country classification should be based on the countries of residence of the provider and the recipient of the services.[5] The same country classification should be used across all sources of data collection. If it is not possible to obtain correctly classified data from the source, the compiler should, at least in significant cases, investigate alternative sources to obtain supplementary information.[6] If countries provide and/or receive services from international organizations, these should be used as a separate partner group, as such organizations are resident in an economic territory of their own, and not the economy in which they are physically located (see MSITS 2010, para. 3.28).
Next: B. Sources for modes of supply data
...
[1] See Eurostat publication Business Registers: Recommendations Manual, Eurostat Methodologies and Working Papers (Luxembourg, Publications Office of the European Union, 2010). Available from http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-32-10-216-EN-C-EN.pdf.
[2] See Guidelines on Integrated Economic Statistics, para. 5.69.
[3] See 2008 SNA, para. 24.12.
[4] Ibid., A5.21.
[5] Ibid., A5.3.
[6] Ibid., A5.23.