11. Other tax deductible expenses (except provisions)

Other expenses that are tax-deductible but are not expressly included in the previous sections may be included within this concept.

Provided there is an adequate correlation with the income from the activity, the following expenses, among others, can be cited as examples:

• Acquisition of books, subscription to professional journals and acquisition of non-amortizable instruments, provided they are directly related to the activity.

• Expenses for attending courses, conferences, congresses, etc., related to the activity.

• Certain fees paid by the entrepreneur or professional to legally constituted corporations, chambers and business associations.