For the purposes of the provisions of subsection 2) of section C) (question 3), the foreign entity shall be deemed to have the material and human resources necessary to carry out its activity when the shareholder, partner, participant, owner, controller, or beneficiary residing in the country proves that such organization is based on valid economic reasons and is adequate to carry out the business or activity in terms of infrastructure and assets involved, as well as in terms of personnel with qualifications appropriate to the tasks necessary for its development.