f) "multilateral kontrol": en koordineret kontrol af en eller flere indbyrdes forbundne skattepligtige personers skattetilsvar tilrettelagt af flere deltagende lande og i fælles eller komplementær interesse.
(f) "multilateral control" shall mean a coordinated control of the tax liability of one or more related taxable persons, which is organised by several participating countries and has a common or complementary interest.