The Johor branch office of Federation of Malaysian Manufacturers.

A branch office is an outlet of a company or, more generally, an organization that – unlike a subsidiary – does not constitute a separate legal entity, while being physically separated from the organization's main office.^[1] Branching is particularly widespread in banking and other financial institutions, where the products' complexity requires local offices to act more like an agency than as a separate company. A branch structure exposes the owning company to full taxability and legal liability in regard to the branch office's operations.

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