a deduction of a payment from the taxable base in any jurisdiction in which the payment is treated as being made (‘payer jurisdiction’) without a corresponding inclusion for tax purposes of the same payment in any other jurisdiction where the payment is treated as being received (‘payee jurisdiction’) ('deduction without inclusion');
v kateri koli jurisdikciji, v kateri se plačilo šteje za izvedeno (,jurisdikcija plačnika‘), se plačilo odbije od davčne osnove brez ustrezne vključitve istega plačila za davčne namene v kateri koli drugi jurisdikciji,v kateri se plačilo šteje za prejeto(,jurisdikcija prejemnika plačila‘) (,odbitek brez vključitve‘);