and instead becomes essentially a shell company u

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and instead becomes essentially a shell company used to alter the financial reporting of the parent company.

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False, there are many determinants besides that which factor in.

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the parent company must dominate the subsidiary in such a way that the subsidiary no longer operates as it used to operate

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It does go to the amount of control the parent company has over the subsidiary. Hiring and firing is considered and that happens under the NSF name not Amarex. Commingling of finances is high on the consideration list and payment for services is sent to NSF not Amarex. What other control that NSF has is unknown but that's why subpoenas exist. That being said the arbiter will almost certainly not include NSF in the proceedings. However after the arbitration NSF can be sued in a court of law for any amount that Amarex cannot pay.