1. (1) two or more entities shall be considered as the same entity if:

   1. (i) one entity is a wholly owned subsidiary of the other; or
   2. (ii) one entity owns or directly or indirectly controls more than 50% of the voting securities of the other entity, regardless of whether the equity interest in that other entity is owned by a foreign government; and
2. (2) if an equity interest in an entity is or was owned by a foreign government, that equity interest shall be attributed to the entity.

For the purposes of this subtitle:

Added by Acts 2011, c. 482, § 1, eff. June 1, 2011; Acts 2011, c. 483, § 1, eff. June 1, 2011.