L-1A Dismissed — Furniture Trade (2005): did not establish it and the foreign entity were qualifying

Decision Summary

The appeal was dismissed because the petitioner failed to establish that it and the foreign entity were qualifying organizations. The evidence regarding ownership was contradictory; the petitioner claimed to be a subsidiary of a Chinese company, but its U.S. tax return indicated that the beneficiary, an individual, was the 80% owner. The petitioner did not submit sufficient evidence to resolve this discrepancy and prove the required corporate relationship.

Criteria Discussed

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