国际清算银行：2025年全球公司的国际足迹：海运的居住地和国籍视角（英文版）

Measurement presupposes theory. For international trade, the conceptual underpinnings rest on measuring trade flows at the border that represents the GDP boundary. Measurement follows national income accounting principles based on the concept of residence, defined in terms of the economic territory with which an entity has the strongest connection, or its “centre of predominant economic interest” (IMF (2025)). A firm is resident in economy A if it conducts its business mainly in economy A. Th