A deduction without inclusion means a deduction of a payment from the taxable base in one jurisdiction without a corresponding inclusion of that payment in the taxable base of a taxpayer in another jurisdiction.
Odbitek brez vključitve pomeni odbitek plačila od davčne osnove v eni jurisdikciji brez ustrezne vključitve tega plačila v davčno osnovo davčnega zavezanca v drugi jurisdikciji.