A person or company controls a buyer when the person or company is legally or operationally in a position to exercise restraint or direction over the buyer, which is presumed at a 25 % interest.
Rialaíonn duine nó cuideachta ceannaitheoir nuair is féidir leis an duine nó leis an gcuideachta, ó thaobh an dlí nó ó thaobh cúrsaí oibríochta de, srian nó treoir a chur ar an gceannaitheoir, agus toimhdítear gur leas 25 % atá i gceist anseo.