商业住所
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commercial domicile detail 商业营业所
The domicile of the competitors shall be subject to the address of the company headquarters (or their superior group headquarters) registered with local industrial and commercial authorities.
设计单位的属地以其公司总部(或所属集团总部)的企业工商注册地址为依据进行确定;
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The interest income, on the other hand, would not be included in apportioned income, but rather would be allocated based on commercial domicile.
FORBES: Sysco Journal Entries Not Respected by Massachusetts Tax Board
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