Article 133 clarifies how 'control' (defined in Article 132) is identified in practice. A person is deemed to possess rights or powers if: (1) those rights are held by a representative on their behalf, (2) the rights must be exercised according to their direction, or (3) they control the company either alone or together with partners who are relatives up to the third degree (including by marriage). This 'acting in concert' rule prevents taxpayers from masking control by dispersing shareholding among family members or agents, ensuring that the actual controlling interest is recognized for tax assessments.