Answer: In judicial practice, it is mainlydetermined whether a case involves foreign elements such as the subject, object, and content of the legal relationship involved in the case. In general, under any of the following circumstances, the people's court may recognize it as a civil case involving foreign elements:
1. If one or both parties are foreigners,stateless persons, foreign enterprises or organizations;
2. The habitual residence of one or bothparties is outside the territory of the China;
3. The subject matter is outside theterritory of the China;
4. The legal facts that created, changed oreliminated the civil relationship occurred outside the territory of the China;
5. Other situations that can be recognizedas foreign-related civil cases.
The court may refer to the specialprovisions on the application of foreign-related civil litigation procedures
when trying civil litigation cases involving Hong Kong, Macao Special Administrative Region, and Taiwan.
After determining whether the case is aforeign-related case, it is also necessary to determine whether the case is a commercial case. According to the trial practice of the Beijing High Court, the scope of the commercial case is the case to be tried by the commercial court as specified in the Notice of the Beijing High Court on Implementing the Provisions on Regulating the Division of Jurisdiction of Civil and Commercial Court Cases (Trial). The more common cases are loan contract disputes, sales contract disputes Disputes related to the company, etc.
Overall, foreign-related commercial casesshould be cases that comply with the interpretation provisions of the Civil Procedure Law and have foreign-related factors and are heard by the commercial trial court.
北京市第四中级人民法院 -- 涉外涉港澳台商事案件解答之管辖常见问题1：如何确定纠纷是否属于涉外商事案件？
解答：司法实践中主要从案件所涉及法律关系的主体、客体、内容等三个要素判断是否为涉外案件。一般情况下，有下列情形之一，人民法院可以认定为涉外民事案件：
1.当事人一方或者双方是外国人、无国籍人、外国企业或者组织的；
2.当事人一方或者双方的经常居所地在中华人民共和国领域外的；
3.标的物在中华人民共和国领域外的；
4.产生、变更或者消灭民事关系的法律事实发生在中华人民共和国领域外的；
5.可以认定为涉外民事案件的其他情形。
人民法院审理涉及香港、澳门特别行政区和台湾地区的民事诉讼案件，可以参照适用涉外民事诉讼程序的特别规定。
在确定案件是否为涉外案件后，还需要确定案件是否属于商事案件，按照北京法院的审判实践，商事案件的范围为《北京市高级人民法院关于贯彻执行<规范民、商事审判庭案件管辖分工的规定（试行）的通知>》中规定的由商事审判庭审理的案件，较为常见的案件为借款合同纠纷、买卖合同纠纷、与公司有关的纠纷等。
综合而言，涉外商事案件应当为符合民事诉讼法解释规定的具有涉外因素的并由商事审判庭审理的案件。