place of incorporation

基本解釋

Before the promulgation of the ELT law, China generally used the place of incorporation to determine the status of Chinese resident enterprise.
第一，“居民企業(yè)“概念的引入。在新稅法頒布之前，中國通常以注冊地來判定一個企業(yè)是否為中國居民企業(yè)。
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In addition to the place of incorporation test, the ELT law also adpoted the " establishments of effective management and this will bring a foreign company as being a Chinese tax resident enterprise."
新稅法除了延續(xù)原有的注冊原則之外，還引入了“實際管理地“的概念，這將使得某些外國企業(yè)被認為是中國居民企業(yè)。
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Closely held: For a closely held corporation, incorporation should usually take place in the state where the corporation's principal place of business is located.
封閉性的考慮：對于一個封閉性的公司來說，通常會在公司主要業(yè)務所在的州注冊。