CBS Records Inc. (for rights/distribution/manufacture use only; international subsidiary of CBS, Inc.)
Technically, this would be the record company that managed both the Columbia (US/CA) and CBS (international) labels since 1966, when it was made a separate subsidiary under its parent broadcasting company CBS, Inc. Prior to that, CBS, Inc. had itself managed the Columbia imprint since its acquisition in 1938, and CBS Records International (CBS for short, and in logo) for international releases since its launch in 1962 (as EMI still owned the "Columbia" brand in most countries outside the US/CA then). CBS Records Inc. was eventually sold to Sony Corporation of America in late 1987, while CBS, Inc. had also granted Sony Corporation a temporary license to use the "CBS Records" name between then and end 1990. On Jan 1 1991, CBS Records Inc. was rechristened Sony Music Entertainment Inc. Sony Corporation had by then also acquired the rights to the "Columbia" brand name (outside the US/CA/ES/JP) from EMI, and since 1991-01-01 has used "Columbia" as a label brand name in all countries except Spain—where it had acquired the rights to its use since 2004—and Japan till present day.
CBS Records was founded in 1961 by CBS Inc. It was set up to distribute releases from their US labels outside of the US. This was mainly for the Columbia releases. CBS Inc. couldn't use that brand outside the US because EMI Group owned the rights of the Columbia brand in most of the rest of the world, and Nippon Columbia Co., Ltd. had rights to the name in Japan. CBS Inc. set up a number of companies to market the CBS releases. Examples are CBS Records S.A. in France, CBS Grammofoonplaten BV in the Netherlands and CBS Schallplatten GmbH in Germany.
These companies also used the CBS label to release records on that were made by local artists.