법률사무소 세금과 법률 taxnlaw.co.kr
ID PW
TAX & LAW 세금과 법률
LEE, Jae Wook(ATTORNEY AT LAW LICENSED TO PRACTICE IN KOREA, U.S.A., ILLINOIS)
KOREA, U.S.A. LEGAL SERVICES. TAX & LAW, REAL ESTATE, VISA, INVESTMENT, IMMIGRATION SERVICES FOR KOREA, U.S.A. and WORLDWIDE CLIENTS
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32.2 Terminology.
관리자  (Homepage)
2016-05-11 17:36:37, 조회 : 329, 추천 : 115

(a) General.

One of the keys
        a) to the adjudication of a petition for L-1 classification

1) is the understanding
        a) of the meaning of several key terms.

These terms have been defined
        a) over the years
        b) through various documents,
                i) including statutes, regulations, precedent decisions, and policy memoranda.

While the following chart provides a brief explanation
        a) of these terms,

1) it may be necessary
        a) to review the full document
                i) (statute, regulation, or precedent decision)
                ii) in order to understand all the nuances
                        (a) of any given term.



Term
Statutory Reference
Regulatory Reference
Precedent Decision(s)
Intracompany transferee
§101(a)(15)(L)
8 CFR 214.2(l)(1)(ii)(A)

Executive
§101(a)(44)(A) INA
8 CFR 214.2(l)(1)(ii)(C)

Manager
§101(a)(44)(B) INA
8 CFR 214.2(l)(1)(ii)(B)
13 I&N Dec. 654
Specialized knowledge
§214(c)(2)(B) INA
8 CFR 214.2(l)(1)(ii)(D) and
(E)
18 I&N Dec. 117, 18 I&N Dec. 49,
17 I&N Dec. 248, 13 I&N Dec. 618
New office

8 CFR 214.2(l)(1)(ii)(F)
13 I&N Dec. 816
Doing business

8 CFR 214.2(l)(1)(ii)(H)

Qualifying organization

8 CFR 214.2(l)(1)(ii)(G)
19 I&N Dec. 362, 18 I&N Dec.
289,
18 I&N Dec. 13, 17 I&N Dec. 631
Parent

8 CFR 214.2(l)(1)(ii)(I)
15 I&N Dec. 5, 13 I&N Dec. 647
Term
Statutory Reference
Regulatory Reference
Precedent Decision(s)
Branch

8 CFR 214.2(l)(1)(ii)(J)

Subsidiary

8 CFR 214.2(l)(1)(ii)(K)

Affiliate
§206(a) of Pub. L.
101-649
8 CFR 214.2(l)(1)(ii)(L)




(b) Exceptions to General Definitions.

(1) Affiliate, As It Relates to International Accounting Firms or Management Consulting Services.

An entity
        a) that is organized
                i) outside the United States
                ii) to provide
                        A) accounting services or
                        B) management consulting services

1) shall be considered
        a) to be an affiliate
                i) of the United States
                        A) accounting or
                        B) management consulting
                                I) partnership

2) if it markets
        a) its accounting or
        b) management consulting
                i) services
                        A) under the same internationally recognized name
                                I) directly or indirectly
                        B) under an agreement
                                I) with the same worldwide coordinating organization
                                        (a) of which the United States
                                                (i) accounting or
                                                (ii) management consulting services
                                                        (A) partnership

                                            is also a member.

It is important to note that
        a) this definition does not create a separate category of beneficiaries
                i) which may use
                        (a) the L intra-company transferee visa category, or
                        (b) the EB-1 Multinational Executives and Managers visa category.

This expanded definition originated in
        a) 1996 with IIRIRA, Pub. L. 101-649
                i) (for international accounting firms), and
        b) the Nursing Relief of Disadvantaged Areas Act of 1999, Pub. L. 106-95
                i) (for international management consulting firms).

It is important to note that
        a) there is no relationship
                i) between an international
                        A) accounting firm and
                        B) a management consulting firm
                                I) with the same or a similar name.



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세금과 법률
세금과 법률, 부동산경매, 토지수용, 이민(TAX & LAW, REAL ESTATE, IMMIGRATION)
변호사 이재욱(한국, 미국)
우)06653
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email: jawala.lee@gmail.com
연락전화: +82-010-6350-1799 / 미국전화: +1-323-553-1799

세금과 법률, 부동산경매, 토지수용, 이민
(TAX & LAW, REAL ESTATE, IMMIGRATION)

TAX & LAW, ART DEALING, IMMIGRATION
ATTORNEY AT LAW(KOREA, USA, ILLINOIS)
KOREA CELL: +82-010-6350-1799 / U.S.A., CELL: +1-323-553-1799
email: jawala.lee@gmail.com
우)06653
Suite 412, Banpo-daero 14-gil 30, Seocho-gu, Seoul, Korea, 06653