兩個單詞均是國際法中常用的術(shù)語。domicile為“住所”， 指被視為的永久生活地，戶籍所在地，其與國籍和實際居住國不同 [1]。任何人只能有一個住所。一個人的住所部分取決于事實推定，即他親自居住這一事實，部分取決于本人明示意圖， 即他旨在將此地作為其住所。法律認為每人均有一 “原始住所” (domicile of origin),除非他移居別處且取得了“選擇住所” (domicile of choice) 。受撫養(yǎng)者或無行為能力者，如兒童，按制定法規(guī)定應(yīng)以其監(jiān)護人（多為其父親）的住所而定。就公司而言，從納稅角度看，是指公司注冊登記地。自然人或法人的 domicile多為其相關(guān)訴訟的法定管轄地或?qū)徟械?，某自然人住所地之法院對其有人身管轄?quán)。residence為居所，其與住所不同， 但它是確定住所的一個相關(guān)要素，居所的確定在于事實推定， 即一個人在某地的實際生活居住[2]。居所常與法院管轄權(quán)的確定、納稅、投票選舉等事項有關(guān)。與一個人只能有一住所相對， 人們可有多處居所[3]，如一處在城市，一處在鄉(xiāng)村。居所種類多種，最常見的是實際居所（actual residence)和通常居所(ordinaiy residence)。就公司而言，residence則是指公司進行業(yè)務(wù)經(jīng)營或被許可經(jīng)營業(yè)務(wù)之地[4]。
 [1]“ A person's legal home. That place where a man has his true, fixed, and permanent home and principal establishment，and to which whenever he is absent he has the intention of returning. " Cf. The Publisher's Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p. 337，West Publishing Co. (1996).
 [2]“The place where one actually lives, as distinguished from a domicile. Residence usually just means bodily presence as an inhabitant in a given place；domicile usu. Requires bodily presence plus an intention to make the place one's home. ”Cf. Bryan A. Gamer, Black's Law Dictionary, 7th edition, at pp. 206，516，West Group (1999).
 [3]“One can have many residences, but only one domicile. ”Cf. James E. Clapp, Random House Webster's Dictionary of the Law, at p. 146，Random House (2000).
 [4]“A place in which a corporation does business or is licensed to do business. ”Cf. Linda Picard Wood, J. D. Merriam Webster s Dictionary of Law t at p. 428, Merriam-Webster ,Incorporated (1996 ) ?