I'm curious how this impacts companies hiring internationally via an employer of record (such as remote.com or deel) Those companies are paying a U.S. company

I'm curious how this impacts companies hiring internationally via an employer of record (such as remote.com or deel) Those companies are paying a U.S. company for services, and the international company (which owns the legal entities in every country they operate in) hires the employee directly in the country they operate in and assigns them to the client. Would that that fall under the 5-year amortization or the 15-year amortization schedule?