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The query examines whether salaries for managing partners and non-managing partners are deductible for Corporate Tax purposes. The DGT rules that they are deductible provided they comply with accounting regulations, accrual principles, documentary evidence, and, in the case of related parties, market value.
Companies must ensure that remuneration for partners and directors is strictly aligned with market rates and properly documented to avoid being classified as non-deductible expenses.
The tax team reviews your specific situation.
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