L-1A Dismissed — Online Gaming (2018): did not establish it was 'doing business' as defined by

Decision Summary

The appeal was dismissed because the petitioner failed to establish that it was 'doing business' as defined by regulations, which requires the regular, systematic, and continuous provision of goods and/or services. The evidence, including tax returns and bank statements, did not show any gross receipts, sales, or regular deposits from business activities, and the petitioner's claims of providing marketing services to its foreign affiliate were unsubstantiated.

Criteria Discussed

Sign up free to download the original PDF