a deduction of a payment connected with the underlying return without a corresponding inclusion for tax purposes of such payment, unless the underlying return is included in the taxable income of one the parties involved;
plačilo, povezano z osnovnim donosom, se odbije brez ustrezne vključitve takega plačila za davčne namene, razen če je osnovni donos vključen v obdavčljivi dohodek ene od udeleženih strani,