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Revenue and public finance — income tax — deduction — tax year in which deduction allowed — allowed in year in which unconditional obligation is incurred — if obligation is conditional, deduction allowed in tax year in which condition fulfilled
Revenue and public finance — income tax — tax avoidance scheme — what constitutes — taxpayer arranging affairs so that income is lower — not a tax evasion scheme — no obligation on taxpayer to ensure that more income is accrued
Revenue and public finance — income tax — withholding tax on fees — what E payments constitute "fees" — administrative charges paid to external bank constitute fees
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