My opinion is, that IBAN is independent on the "flow" of money.
http://en.wikipedia.org/wiki/Interna...Account_Number
"
* Czech Republic (24) IBAN format: CZkk BBBB CCCC CCCC CCCC CCCC
B = bank code, C = account No.
"
So IBAN represent only your bank account, your bank number and chars for your country
In IBAN isn't any other info.
So money may go from USA to my CZ account via China, or via Spain intermediate bank, and IBAN will be absolutely same!