A branch office is a unit of a parent company established in a foreign market or otherwise separate location with the aim of conducting business. A branch office is not an independent entity in a legal or functional sense — it is created as an extension of the parent company, which is responsible for its liabilities and taxes.
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Company incorporation by structure: branch - Confidus Solutions

Branch office is local operational subdivision of a foreign company or organisation, often used to operate on a foreign market. However, it's liability is not limited from the parent company, making it a quite risky venture.