entity taxed as a corporation in Taiwan, such entity and any other entity taxed as a corporation in Taiwan that— (A) participates as a member with such entity in a tax consolidation, fiscal unity, or similar regime that requires members of the group to share profits or losses, or (B) shares losses with such entity pursuant to a group relief or other loss sharing regime. (4) Connected person Two persons shall be connected persons if one owns, directly or indirectly, at least 50 percent of the interests in the other (or, in the case of a corporation, at least 50 percent of the aggregate vote and value of the corporation’s shares) or another person owns, directly or indirectly, at least 50 percent of the interests (or, in the case of a corporation, at least 50 percent of the aggregate vote and value of the corporation’s shares) in each person. In any case, a person shall be connected to another if, based on all the relevant facts and circumstances, one has control of the other or both are under the control of the same person or persons. (5) Foreign country of concern The term foreign country of concern has the meaning given such term under paragraph (7) of section 9901 of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 ( 15 U.S.C. 4651(7) ), as added by section 103(a)(4) of the CHIPS Act of 2022). (6) Partnerships