请参考：
http://203.208.37.132/search?q=cache:9nD-flE5sE4J:www.destat...

其中提到：
Depending on what the figures are used for, the number of persons in employment, for Germany as a whole and in a breakdown by status in occupation, are presented according to the resident concept (place-of-residence concept) or the domestic concept (place-of-work concept). To change over from the resident concept to the domestic concept, non-residents working in Germany are added and residents working abroad are subtracted.

所以
resident concept = place-of-residence concept 指“居住地”
而
domestic concept = place-of-work concept 指“工作地”
加上according to，就是
按“工作地”/“居住地”

仅供参考

按上下文似指就业人口的统计数据，但其意涵应类似于税法的 属地／属人（属民）主义 (或原则) 。

请先参考 Eurostat (欧洲统计局) 对 domestic concept 与 national concept (相当于 residence concept) 的定义：

National accounts distinguish the following concepts:
Domestic concept - refers to economic activity on the economic territory (按: 屬地) of a country
National concept - refers to economic activity of the residents (按: 屬民) of a country


In the case of final consumption expenditure, these two concepts translate as follows:
Domestic concept - consumption expenditure incurred on the economic territory, by residents and non-residents
National concept - consumption expenditure incurred by residents, regardless of where the expenditure is incurred

以下为 domestic concept 与 residence concept 在税法与经济活动上中的用法：

Residence-based taxation 属人主义课税
http://www.self-learning-college.org/forum/viewtopic.php?p=7...

The domestic concept describes the productive activity carried out on Swiss economic territory, regardless of whether it is performed by residents or non-residents. http://www.bfs.admin.ch/bfs/portal/en/index/infothek/definit...
(Federal Statistical Office, Neuchâtel 2009)

“Mauritius runs a self-assessment system based on the residence concept . A person resident in Mauritius is liable to tax on the worldwide income derived by that person.”
http://www.celebratemauritius.com/taxation.html

The　defects of the residence concept may not significantly affect the ability of tax authorities　to maintain tax neutrality and meet other policy objectives.94
http://www.ctf.ca/PDF/05ctj/05ctj1-bouthillier.pdf

以下为中文「 属人(or 属民)、属地主义(or 原则) 」的定义与用法:

何谓「属人、属地主义」？
就税法上来说，属人主义是表示对本国人所课的所得税，不论其收入来源是国内或国外，都需要列入所得课税；属地主义则指不论是本国人或外国人，只要其收入来源是本国，就必须列入所得课税。

http://blog.sina.com.tw/ing_captain/article.php?pbgid=43604&...

“按 属民原则 计算的话，外商直接投资企业的出口不应计入我国出口；另一方面，它减少了我国的进口，外商直接投资企业对我国企业的销售按 属民原则 应算我国的进口，但按 属地原则 就算国内贸易”

http://unpan1.un.org/intradoc/groups/public/documents/APCITY...