Persons with special connections that may materially affect the economic results of transactions between them. Persons are considered to have a special relationship if: - are officials or directors of each other's businesses; - are legal partners in business; - have an employer-employee relationship; - a person who holds or controls fifty percent (50%) or more of the shares or voting rights in another legal entity; - one of them directly or indirectly controls the other; - both directly or indirectly controlled by a third person; - when the persons are first, second and third degree relatives, specified according to the Law on Inheritance of Kosovo; - when the persons are members of the same group of the multinational company, which means that each parent company, branch and sub-company are related to the others.

Persons with special connections that may materially affect the economic results of transactions between them. Persons are considered to have a special relationship if: - are officials or directors of each other's businesses; - are legal partners in business; - have an employer-employee relationship; - a person who holds or controls fifty percent (50%) or more of the shares or voting rights in another legal entity; - one of them directly or indirectly controls the other; - both directly or indirectly controlled by a third person; - when the persons are first, second and third degree relatives, specified according to the Law on Inheritance of Kosovo; - when the persons are members of the same group of the multinational company, which means that each parent company, branch and sub-company are related to the others.

Lica sa posebnim vezama koje mogu materijalno uticati na ekonomske rezultate transakcija između njih. Smatra se da osobe imaju poseban odnos ako: - su funkcioneri ili direktori međusobnih poslova; - su pravni partneri u poslovanju; - imaju odnos poslodavac-zaposleni; - lice koje poseduje ili kontroliše pedeset odsto (50%) ili više akcija ili prava glasa u drugom pravnom licu; - jedan od njih direktno ili indirektno kontroliše drugog; - direktno ili indirektno kontrolisano od trećeg lica; - kada su lica u srodstvu u prvom, drugom i trećem stepenu, prema Zakonu o nasleđivanju Kosova; - kada su lica članovi iste grupe multinacionalne kompanije, što znači da su svako matično preduzeće, filijala i podpreduzeće povezani sa ostalima.