L-1A Dismissed — Religion (2016): 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 beneficiary's foreign employer. The Director found, and the AAO agreed, that despite the petitioner's claim of being a subsidiary, its governing documents and statements to the IRS indicated it was an independent legal entity, failing to prove the foreign entity exercised the necessary control.

Criteria Discussed

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