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If the US corporation is a wholly owned subsidiary of the foreign enterprise (and if the foreign enterprise wants to avoid the risk of being regarded as carrying on business in the US), care should be taken not to operate it as a branch of the home organization 如果该美国公司是百分之百属外国企业所有的子公司（而且如果该外国公司又要避免被视为在美国营业的风险），则务必小心，从而不致使该子公司被当作是本公司的分支机构来经营的。
This risk arises where the foreign management issues orders, instead of suggestions, to the US subsidiary, and where the US subsidiary make no decision without permission or direction from abroad. 被当作分支机构的风险发生于下列场合：外国企业当局给美国子公司不只是提出建议而是发号施令；而该美国子公司非经来自国外的准许或指示又是不得作出决定的。