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" ... in the management, control or capital of the other or if the same persons participate directly or indirectly in the management, control or capital of both enterprises. "
Tax Convention with Thailand: Hearings, Eighty-ninth Congress, First Session ... - Page 167
by United States. Congress. Senate. Committee on Foreign Relations - 1965 - 181 pages
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Explanation of Proposed Income Tax Treaty Between the United States and Canada

1981 - 58 pages
...control or capital of the other enterprise. The enterprises are also not independent if the same persons participate directly or indirectly in the management, control, or capital of both enterprises. The competent authority of the country making the adjustment is not required to advise the competent...
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Explanation of proposed income tax treaty (and proposed protocol) between ...

United States. Congress. Joint Committee on Taxation - 1981 - 38 pages
...control or capital of the other enterprise. The enterprises are also not independent if the same persons participate directly or indirectly in the management, control, or capital of both enterprises. The provisions of the proposed treaty are not intended to limit any law in either country which permits...
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Ireland in International Tax Planning

Charles Haccius - 2004 - 1399 pages
...indirectly" in the "management, control or capital" of the other "enterprise", or (b) "the same persons" "participate directly or indirectly" in the "management, control or capital" of both "enterprises". The OECD Commentary does not enlarge upon the above definition, and the words "management", "control"...
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Measuring Globalisation OECD Handbook on Economic Globalisation Indicators ...

OECD - 2005 - 230 pages
...participates directly or indirectly in the management, control or capital of the other or if "the same people participate directly or indirectly in the management, control, or capital" of both enterprises. 8. It is probably easiest to collect such data through surveys of affiliate operations. If the affiliate...
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