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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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Start →(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. ← End |
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Copyright 1997-2024
TAX & LAW (ݰ )
site ϴ ƴϸ, ̰ "" Ƿ(¶ ƴ϶ å Ⱓ Ƿ) Ǹ մϴ. , Ƿʿ Ȥö ִٸ, װ ƴϸ, Ͽ ̰ų ̶ Ͻñ ٶϴ. ұϰ ̸ ̶ ϽŴٸ, ϴ Ʈ ƴ϶ Ͽ (å Ⱓ Ƿ) Ƿ Ͻʽÿ. 繫ǿ Ͻ κ ƴմϴ. |
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