Subject: expenditure similar to interest Tax penalties and default penalties are not taxes on income and earnings. The lattermay be treated as expenditure similar to interest (see point 6.15.), while tax penalties belong with other operating expenses (see point 6.8.). |
Последние можно рассматриватиь как расходы, подобные процентным расходам, тогда как налоговые штрафы и пени относятся к прочим операционным расходам. |
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