Affiliated enterprise" means the company or corporate partnership having relationship with the International Business Center in the following aspects. 

(1) The company or corporate partnership which holds the shares of the International Business Center both directly and indirectly. The shares account for the shareholding proportion of not less than twenty-five percent of total capital. 

(2) The company or corporate partnership which the International Business Center holds its shares or is its both direct and indirect partner. The shares account for the shareholding proportion of not less than twenty-five percent of total capital. 

(3) The company or corporate partnership which the company or corporate partnership as described in Item (1) holds its shares or is its both direct and indirect partner. The shares account for the shareholding proportion of not less than twenty-five percent of total capital. 

(4) The company or corporate partnership which has the power to control the business or supervise the operation and administration of the International Business Center. 

(5) The company or corporate partnership which the International Business Center has the power to control its business or supervise its operation and administration. 

(6) The company or corporate partnership which the company or corporate partnership as described in Item (4) has the power to control its business or supervise its operation and administration.