For the purposes of this subtitle: two or more entities shall be considered as the same entity if: one entity is a wholly owned subsidiary of the other; or one entity owns or directly or indirectly controls more than 50% of the voting securities of the other entity, regardless of whether the equity interest in that other entity is owned by a foreign government; and if an equity interest in an entity is or was owned by a foreign government, that equity interest shall be attributed to the entity.