I may be remembering the wrong context, but I recall the question of when somebody/company can be (legally) determined to be acting as an "agent" of another. I

I may be remembering the wrong context, but I recall the question of when somebody/company can be (legally) determined to be acting as an "agent" of another. If you are an agent, the rules continue to apply to the party to whom you are an agent. One reason shell companies are instantiated abroad.