Think of each file as a tax entity in most circumstances. If you are a company or corporation such as “ABC Corporation” but you have a trading name “ABC Icecreams” then you could call it either name. If you plan to have more trading names under that company like “ABC Chocolates” then it would make more sense to go with the company or corporation name particularly if all the different trading names will be part of a single tax entity.

Depending on your reporting jurisdiction you may be required to use and refer to a particular name as deemed by you regulatory authorities.