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The appeal was sustained because the Petitioner demonstrated a qualifying relationship with the foreign employer as affiliates within a global accounting and consulting network. The Director had applied an incorrect definition of affiliates, failing to account for firms marketing services under the same internationally recognized name under a worldwide coordinating organization. Evidence showed the Petitioner and the Canadian entity met the specific regulatory criteria for such multinational affiliations.

The Petitioner established a qualifying relationship with the foreign entity through their membership in a global consulting network. Evidence confirmed the foreign employer continues to do business in Canada and the U.S. entity met the one-year doing business requirement. The appeal was sustained after a de novo review determined the Petitioner met the preponderance of evidence standard.

The Petitioner established a qualifying relationship as an affiliate within a global network and proved the foreign entity continues to do business. Evidence showed the Petitioner generated between $12 and $15 billion in annual revenue from 2021-2023, satisfying the 'doing business' requirement. The AAO concluded the Petitioner met its burden of proof by a preponderance of the evidence.