Okla. Stat. tit. 44, § 44-4319: Liability of controlling Oklahoma employer of foreign

entity - Applicability to foreign employer.

A. Liability of controlling Oklahoma employer of foreign

entity. If an employer controls an entity that is incorporated or

otherwise organized in a foreign country, any denial of employment,

reemployment, or benefit by such entity shall be presumed to be by

the employer.

B. Applicability to foreign employer. This section shall not

apply to foreign operations of an employer that is a foreign person

not controlled by an Oklahoma employer, except that any employer

conducting business in Oklahoma, even a foreign entity not

registered with the Oklahoma Secretary of State, or any employer

with employees working in Oklahoma shall be subject to this act.

C. Determination of controlling employer. For purposes of this

section, the determination of whether an employer controls an entity

shall be based upon the interrelations of operations, common

management, centralized control of labor relations, and common

ownership or financial control of the employer and the entity.

D. Exemption. Notwithstanding any other provision of this

section, an employer, or an entity controlled by an employer, shall

be exempt from compliance with Sections 7 through 14 of this act

with respect to an employee in a workplace in a foreign country, if

compliance would cause the employer or entity controlled by an

employer, to violate the law of the foreign country in which the

workplace is located.