For the purposes of the tax group provisions, the definition of 'Related Parties' shall relate to two legal persons in cases such as:

1. One or more persons practicing the business in a partnership and having any of the following:

   1. Voting rights in each of the legal persons of 50% or more;

   2. Market value interest in each of the legal persons of 50% or more;

   3. Control over each of the legal persons in any other way.

2. Each of persons is a related party with a third person.

Two or more persons shall be deemed related parties if they are economically, financially or organizationally related, taking into account the following:

1. Economic practices, which shall include at least one of the following:

   1. Achieving a common commercial objective;

   2. One person's business benefiting another person's business;

   3. Supplying goods or services by businesses of different persons to the same customers.

2. Financial practices, which shall include at least one of the following:

   1. Financial support provided by one person's business to another person's business;

   2. One person's business not being financially viable without another person's business;

   3. Common financial interests in the proceeds.

3. Organizational practices, which shall include any of the following:

   1. Common management;

   2. Common employees whether or not jointly employed;

   3. Common shareholders or common economic ownership.

For the purposes of this Article:

1. 'Market value interest' in a legal person means the ratio of the total market value of shares and options owned by a person to the total market value of all shares in the legal person.

2. Any shareholding shall be disregarded if there is another agreement, which contradicts the same. In such case, the adjusted value in the shareholding shall be calculated in accordance with the other agreement.