place of incorporation

基本解释

Before the promulgation of the ELT law, China generally used the place of incorporation to determine the status of Chinese resident enterprise.
第一，“居民企业“概念的引入。在新税法颁布之前，中国通常以注册地来判定一个企业是否为中国居民企业。
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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."
新税法除了延续原有的注册原则之外，还引入了“实际管理地“的概念，这将使得某些外国企业被认为是中国居民企业。
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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.
封闭性的考虑：对于一个封闭性的公司来说，通常会在公司主要业务所在的州注册。