This data element identifies the jurisdiction where the reported financial account is maintained
or where the reported payment is made by the reporting FI. If the sender is a Tax Administration,
the transmitting country is the jurisdiction of the Tax Administration. If the sender is an FI, the
transmitting country will be the jurisdiction where the reported financial account is maintained
or reported payment is made by the FI. For example, Sender is an FI established in Jurisdiction
A and that operates branches in Jurisdiction B. The reported financial accounts are maintained
by FI at its branches in Jurisdiction B. The transmitting country is Jurisdiction B, the jurisdiction
where FI maintains the reported account. This data element uses the 2-digit alphabetic country
code specified in the ISO 3166-1 Alpha 2 standard