Rather than depending on where the publisher is located it will depend on where the user is located. Google states the following:
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You'll earn $100 for every user you refer to AdSense who is located in North America, Latin America or Japan when they generate $100 in AdSense revenue within 180 days and they remove all payment holds. You'll no longer be paid for users you refer who are located elsewhere. These changes will go into effect the last week of January.
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The official announcement from Google
Inside AdSense: A follow-up to our referrals announcement