Usually, determining which country to choose will be very straightforward, but there are many countries that offer advantages to corporations and are used for registration by many businesses, so this can cloud the answer to the question “where is a company located?” for reporting on IRS forms. For instance, many “Chinese” corporations are incorporated in the Cayman Islands though they have little or no operations in that country. For this reason we suggest using the country listed next to the 'Domiciled' entry.