Paper, Inc., a corporation organized in Germany, has the following owners, all owner voting shares:

15% owned by Ben, a US individual

10% owned by Sarah, a US individual

75% Fork, LLP, a foreign partnership

oFork has the following partners

• 15% owned by Abigail, a US individual
• 15% owned by Helen, a US individual
• 15% owned by Lauren, a US individual
• 10% owned by Abe, a US individual
• 10% owned by Adele, a US individual
• 15% owned by Mark, a foreign individual
• 15% owned by Nate, a foreign individual
• 5% owned by Lynn, a foreign individual

Is Paper Inc. a CFC? Who are the US shareholders?

Could you please explain the ownership detail for the individuals, how do these percentages have an effect, if any? Thank you