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 act¹ 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.