The Immigration Act requires the U.S. business entity to be the same employer, or a subsidiary or an affiliate of the foreign business. 

The business entities do not have to be corporations so partnerships or even sole proprietorships would qualify.

Same employer
Here the foreign corporation would have a branch office in the U.S.A. which is qualified to do business in the U.S.A.

Subsidiary
The U.S. corporation is the parent or subsidiary of the foreign corporation:

1. One corporation owns at least 50% of the other corporation and controls it.

2. One company owns less than 50% of another company but controls it (e.g. a public corporation).

Affiliate
1. Two entities are owned and controlled by the same parent or individual

2. The two entities are "owned and controlled by the same group of individuals, each individual owning and controlling approximately the same share or proportion of each entity."