In that case, the Tribunal determined whether the employee`s only role in the employment contract with the holding company was to fulfil the function of managing the subsidiary, that the director of the company, as an employee, was the under-placed of the holding company and that the two capacities (employees and legal representatives) could cooperate independently of the other. The employment contract with the holding company was therefore maintained and did not end because the employee was dismissed as manager of the subsidiary. Having ALS is not a miracle weapon, and any costs that seem artificially distributed will always attract attention. But it will always be a risk minimisation factor associated with these relationships and a useful management tool to understand both the charity`s activities and the actual costs in its commercial subsidiary. It`s always better to be prepared. This intercompany service agreement (this “agreement”) takes effect on May 30, 2019 (effective date) of and between Medigus Ltd., a company created in accordance with the laws of the State of Israel (“parent company”), and ScoutCam Ltd., a subsidiary of Parent created in accordance with the laws of the State of Israel (“Company”). Amendment No. 2 of the Intercompany Services Agreement (this “amendment”) will be adopted on April 22, 2019 (“Amendment Effective Date”) between RiverSource Life Insurance Company, a Minnesota corporation, with offices in 227 Ameriprise Financial Center, Minneapolis, MN 55474 (here “Company” and internally known as “Company 10” for Accounting), Ameriprise Financial, Inc., with offices in 707 2nd Avenue South Minneapolis MN , 55474 (“AFI”) and Ameriprise India , LLP (formerly known as Ameriprise India Private Limited), a company unit registered in India and with offices in plot 14, sector 18, Udyog Vihar, Gurugram, Haryana, 122015, India (hereafter referred to as “service provider” and “Company 672” for accounting). In 2003, the Court of Cassation found that the employment contract between an employee and the holding company is independent of the employee`s legal agent as the legal representative of an operating subsidiary. The employment relationship is linked to the worker`s mandate as a legal representative. Management agreements have become a useful tool for the effective organization of management structures within the group`s companies.