definiens: shall mean, as to any person, any corpo ration, firm, partnership, entity or other person that, now or hereafter, directly or indirectly, con trols, is controlled by, or is under common control with such person, where means the capacity to desig nate, appoint or otherwise determine the board of d irectors or other governing authority of such person, whethe r by law or in fact, and whether by ( i ) ownership o f more than fifty percent ( 50 % ) of the equity or rights or shares in profits and losses ( or such lesser perce ntage which is the maximum allowed to be owned by a foreign corpor ation in a particular jurisdiction ) of such person, ( ii ) voting rights or management contract or agreement, ( iii ) any other contract or agreement that grants t o any other person effective control over the affairs and activ ities of such person, or ( iv ) some combination of t he foregoing