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Article 64 identifies three specific types of management-related expenses that are deemed deductible: (1) Remunerations for the chairman and board members of joint-stock companies, (2) Salaries and remunerations paid to partners or establishment owners for their management services, and (3) Payments by an establishment for using real estate registered in the owner's name. The Executive Regulations specify the precise rules and limits for these deductions. This ensures that while these payments involve related parties or owners, they are recognized as legitimate business costs if they meet regulatory standards.
Article 64
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