a situation in which two or more natural or legal persons are linked by: (a) participation, which shall mean the ownership, direct or by way of control, of 20 % or more of the voting rights or capital of an undertaking, or (b) control, which shall mean the relationship between a parent undertaking and a subsidiary, in all the cases referred to in Article 1(1) and (2) of Directive 83/349/EEC, or a similar relationship between any natural or legal person and an undertaking; any subsidiary undertaking of a subsidiary undertaking shall also be considered a subsidiary of the parent undertaking which is at the head of those undertakings. A situation in which two or more natural or legal persons are permanently linked to one and the same person by a control relationship shall also be regarded as constituting a close link between such persons., seotus kahe või enama isiku vahel: 1) ema- ja tütarettevõtjana vastavalt käesoleva paragrahvi lõigetele 1-3; 2) kui isik omab vähemalt 20 protsenti äriühingu aktsia- või osakapitalist või aktsiate või osadega määratud häältest; 3) kui isikud on kontrollitavad ühe ja sama isiku poolt.