L-1A Dismissed — Consulting (2018): did not establish a qualifying affiliate relationship

Decision Summary

The appeal was dismissed because the petitioner failed to establish a qualifying affiliate relationship between the U.S. and foreign entities. The petitioner submitted contradictory and insufficient evidence of ownership, including conflicting tax returns (S-corporation vs. partnership) and unclear documentation for both companies, failing to prove they were commonly owned and controlled by the beneficiary.

Criteria Discussed

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