No automatic conclusion follows from the lease date. The relevant organization’s actual U.S. business activity and applicable definition require assessment.
Distinguish an address from a legal analysis
Identify the entity operating the location and when it began doing business. A new site within an existing operation should not be assigned a new-office label without reviewing the facts and applicable requirements.
A specialist may perform important analysis without managing the function. Distinguish cooperation on a contract from any genuine corporate relationship or separate entity. A snowmaking contractor's workforce swells for the installation and winter season and contracts sharply in summer, so a reviewer will see an organization chart that looks different depending on the month. An applicant might direct a function or personally deliver services at each location. A small organization is not automatically excluded, but reasonable business needs do not eliminate the managerial requirement. For a branch the proof is that the same legal person is registered and operating in the United States, which is shown through state registration, tax accounts, premises and trading records. The common mistake is adding business-trip days to the foreign-year total because the foreign employer kept paying salary.