Where the deduction is not denied in the payer jurisdiction, the amount of the payment that would otherwise give rise to a mismatch shall be included in the income in the payee jurisdiction.
Če se odbitek v jurisdikciji plačnika ne zavrne, se znesek plačila, ki bi sicer privedlo do neskladja, vključi v dohodek v jurisdikciji prejemnika plačila.