两个单词均是国际法中常用的术语。domicile为“住所”， 指被视为的永久生活地，户籍所在地，其与国籍和实际居住国不同 [1]。任何人只能有一个住所。一个人的住所部分取决于事实推定，即他亲自居住这一事实，部分取决于本人明示意图， 即他旨在将此地作为其住所。法律认为每人均有一 “原始住所” (domicile of origin),除非他移居别处且取得了“选择住所” (domicile of choice) 。受抚养者或无行为能力者，如儿童，按制定法规定应以其监护人（多为其父亲）的住所而定。就公司而言，从纳税角度看，是指公司注册登记地。自然人或法人的 domicile多为其相关诉讼的法定管辖地或审判地，某自然人住所地之法院对其有人身管辖权。residence为居所，其与住所不同， 但它是确定住所的一个相关要素，居所的确定在于事实推定， 即一个人在某地的实际生活居住[2]。居所常与法院管辖权的确定、纳税、投票选举等事项有关。与一个人只能有一住所相对， 人们可有多处居所[3]，如一处在城市，一处在乡村。居所种类多种，最常见的是实际居所（actual residence)和通常居所(ordinaiy residence)。就公司而言，residence则是指公司进行业务经营或被许可经营业务之地[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 ) •