The Commentary clarifies that bribery may be
considered not only as a direct transfer of funds to a relevant person but also
other ways intended to affect some person. The STI emphasized that the expenses
incurred with the purpose of bribery are treated as not deductible expenses
calculating CIT even though these expenses helped to the company to reach its
purposes and regardless bribery form which took place. Below are several examples of expenses which may be treated as bribery (if any):
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