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(8) For the purposes of paragraph (7) of this Article:
(a)a quoted company is any company the shares in which are officially quoted on a stock exchange in the Contracting State of which it is a resident;
(b)subject to paragraph (9) of this Article, a person or two or more associated or connected persons together shall be treated as having control of a company if, under the laws of the Contracting State in which the interest arises relating to the taxes covered by this Convention, they could be treated as having control of it for any purpose and persons shall be treated as associated or connected if, under those laws, they could be so treated for any purpose.
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