Fokker,
Australia is one such country.
Australia also has Command and Copilot Type Endorsements as well as Command and Copilot Instrument Ratings - the product of industry lobbying to avoid the training costs and experience requirements.
In order to legally log ICUS time in Australia, the pilot must hold an appropriate licence with a Command endorsement and, if operating under the IFR, a Command Instrument Rating and must be supervised by a specifically authorised pilot, normally a company Training Captain. The law is silent on which seat the pilot would occupy, although the presumption is that the pilot will occupy the command seat since the purpose of ICUS is for command training, a task that is held to encompass considerably more than just flying the aircraft.
Interestingly enough, it was brought in to stop what was considered to be a "rort" by people applying for the higher grades of licences (and jobs for that matter), that is, people logging copilot time as ICUS just because they were the handling pilot. If you were coming this way with the intention of flying, you could reasonably expect to be questioned fairly closely on the make-up of your flight hours.
I make no comment on what is right, I merely thought to identify the difference.