SBA OHA found an American affiliate of a foreign company to be an eligible small business because it had a U.S. location and contributed to the U.S. economy.
Source: SBA OHA: Foreign Subsidiary Was “Small Business” – SmallGovCon
SBA Updates All Small Mentor-Protege Template with Affiliation Questions
With little fanfare, the SBA has updated the template for agreements under the All Small Mentor-Protégé