EB-1C Dismissed — Footwear (2009): did not establish a qualifying relationship with the

Decision Summary

The appeal was dismissed because the petitioner failed to establish a qualifying relationship with the foreign employer. The petitioner claimed to be a branch office of the Indian entity, but its U.S. tax returns listed an individual as the 100% owner. This inconsistency regarding ownership and control undermined the claim that it was the same employer, an affiliate, or a subsidiary.

Criteria Discussed

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