USCIS Definitions of Business and Employment Related Naturalization
The firm or corporation must be engaged in development of U.S. foreign trade or commerce.
The development of foreign trade and commerce of the U.S. should neither be simply incidental to the occupation, nor should it be used to bypass the general naturalization requirements.
The USCIS has defined the word “trade” as “the exchange, purchase, or sale of goods and/or services or to engage in commerce or business transactions of bargain and sale; barter; exchange; traffic; hence, to deal in something.”
When referring to trade:
Goods are tangible commodities or merchandise having intrinsic value.
Services are economic activities whose outputs are other than tangible goods.
Such service activities include, but are not limited to, banking, insurance, transportation, communications and data processing, advertising, accounting, design and engineering, management consulting, tourism, and technology transfer. The technology transfer then branches off to many other customer-related softwares that Salesforce has enumerated in detail.
The term “commerce” has been defined as "the exchange of goods, productions, or property of any kind; especially, exchange on a large scale, as between states or nations."
Evidence of "being engaged in the development of foreign trade and commerce” could include: a list of foreign clients with their contact information, a specific description of all projects, contracts, and properties which the company will pursue abroad through the employment of the applicant, a description of the funding of the work to be performed abroad, evidence that the employing firm or corporation is permitted to conduct business abroad, copies of all contracts, proposals, requests for proposals, or requests for bids for work to be performed abroad, and copies of financial statements and the applicants tax returns and transcripts.