definiens: shall mean any legal entity ( includ ing, but not limited to, a corporation, company, partnership, trust, association, limited liability company or other business entity ) that directly or indirectly controls, is controlled by or is under common contr ol by COMPANY . For the purposes of this definition, the term means ( a ) direct or indirect ownersh ip of more than fifty percent ( 50 % ) of ( i ) the voti ng securities of a corporation or other business organization wit h voting interests ( or such lesser percentage which is the maximum allowed to be owned by a foreign corporatio n in a particular jurisdiction ), or ( ii ) other owne rship interests of an entity without voting securities ; ( b ) direct or indirect ownership of more than fifty percent ( 50 % ) of the interest in the income of the entity in ques tion ; for each of clauses ( a ) and ( b ) provided that such ownership confers the power to direct the management and policies of the entity in question ; or ( c ) possession, directly or indirectly, of the power to direct or cause the direction of management or policies of the entity in question ( whether through ownership of securities or other ownership interes ts, by contract or otherwise )