L-1A Dismissed — Travel Services: did not establish a qualifying corporate relationship

Decision Summary

The appeal was dismissed because the petitioner failed to establish a qualifying corporate relationship between the U.S. and foreign entities. The petitioner claimed to be a wholly-owned subsidiary, but its corporate tax return contradicted this by indicating individual shareholders and no foreign ownership. The petitioner failed to submit sufficient evidence on appeal to resolve these critical discrepancies.

Criteria Discussed

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