Ok. Let’s take a step back
You have companies in Poland. Let’s call them A, B and C.
And we have company D in USA.
One of those A,B,C is a “child” of company D. Other two simply do business with company D.
Company D in they finacial statmet - that is a 3rd party statment that you have no rights to audit in any way, in some cases it want even be avaible to you - claim that they earned $10M from each A, B and C. (This is the “hearsay” becouse it’s an information form outside your bouble of control. You have no way of verifying it. US gov have, but they are 3rd party to you and company A, B and C)
A, B, and C each in their tax reports created for you claim that those $10M is their cost.
In case of one you say “no, it’s not your cost, it’s your profit”.
What specific difference between A, B, C makes you say that? One is similarly named to D? It won’t be, by next tax year. All all registered in Poland. All have polish board. All spand money at company D. What’s the difference? What parameter would you choose to tax one of those but not the other?
Alternative headline: Hospital administration getting prises from cancer.