Coreference is one essential strategy of coherence and cohesion as it establishes connectivity in texts. This connection is evoked by linguistic devices on the text surface but has to be interpreted mentally as a relation between extralinguistic referents. Since translators are concerned with the reception of connectivity in source texts and the production of the same kind of connectivity in target texts coreference is an important process taking place in translation. The present paper deals with the elaboration of a method for investigating nominal coreference in originals and translations. In order to build parameters for the empirical analysis of coreference in English and German corpora we provide an overview over various mechanisms affecting the creation of coreference relations in source and target texts. We take account of linguistic as well as extralinguistic aspects as interdependent and interacting factors potentially causing shifts in coreference. The model we establish on the basis of these considerations allows us to investigate nominal coreferring expressions as well as analyse the relation of reference identity created between these expressions. Hence, our model facilitates exhaustive research on a very fine-grained scale. It allows us to capture differences on the lexicogrammatical as well as on a semantic and conceptual level and, thus, paves the way for interpretation on a more conceptual level