definiens: and a within the meaning of Section 1297 of the Code ) pursuant to Section 1295 of the Code or a filed by any of the PFIC Investors pursuant to U.S. Treasury Regulation Section 1.1295 -3, as amended ( o r any successor thereto ), with respect to the Corporation or any Subsidiary, the Corporation shall provide annual financial information regarding the Corporation and any such Subsidiary to each of the PFIC Investors in the form attached as Schedule 1 ( whic h shall be signed by an officer of the Corporation or such Subsidiary, as applicable ) as soon as reasonably practicable following the end of each taxable year of any of the PFIC Investors ( but in no event later than ninety ( 90 ) days following the end of ea ch such taxable year ), and shall provide each of the PFIC Investors with such other information regarding the Corporation and any Subsidiary as may be required for purposes of filing U.S. federal income tax returns in connection with such election or ; provided that the reasonable expenses incurred by the Corporation in connection with the foregoing information obligations shall be borne by each of the PFIC Investors pro rata based on the relative ownership of such Parties . Each of the PFIC Investors, or their respective direct or indirect beneficial owners, as applicable, who has made a election must include in its gross income for a particular taxable year its pro rata share of the C orporation ’s earnings and profits pursuant to Section 1293 of the United States Internal Code of 1986, as amended ( or any successor thereto ) . To the extent in compliance with German stock corporation law, and further provided that the provisions in Section 10.5 and 16 of this Agreement shall prevail, the Corporation agrees to declare and pay a dividend distribution to such of the PFIC Investors ( no later than sixty ( 60 ) days following the end of such PFIC Investor ’s taxable year or, if later, sixty ( 60 ) day s after the Corporation is informed by such Party, that such Party or its Affiliate has been required to recognize such an income inclusion ) in an amount equal to 50 % ( fifty percent ) of the amount that would be so included by such PFIC Investor, if such PF IC Investor were a as such term is defined in Section 7701(a)(30 ) of the U.S. Internal Revenue Code and had such PFIC Investor made a valid and timely election that was applicable to such taxable year . In th e event any dividend is paid pursuant to this Section 7.4, a like dividend shall be paid to all other Shareholders