For the purposes of this subtitle:
(1) two or more entities shall be considered as the same entity if:(i) one entity is a wholly owned subsidiary of the other; or(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) if an equity interest in an entity is or was owned by a foreign government, that equity interest shall be attributed to the entity.