WHO IS THE CONTROLLING PERSON IF THE COMPANY HAS SEVERAL PERSONS WHO OWN 25% OR OTHER SHARES WHICH DO NOT GIVE FULL CONTROL?

If one individual or legal entity owns a share or controls a share of 25 percent or more in the CFC together with other individual and/or legal entities, and at the same time none of the persons independently defines himself as the controlling person with respect to such a share in full, it is considered, that all specified persons are controlling persons for the controlled foreign company in equal shares (regardless of whether the share of each of them reaches 25 percent).