Oklahoma Code § 44-4319

Title 44. Militia: Liability of controlling Oklahoma employer of foreign
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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.

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