Article 196 the onus of proof shall be upon the party claiming in general average to show that the loss or expense claimed is properly allowable as general average.

第一百九十六条提出共同海损分摊请求的一方应当负举证责任，证明其损失应当列入共同海损。

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And UK law recognised that: even to the extent that a bribe was an allowable expense on a corporate tax return.

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In the past taxpayers generally had to pay the IRS the total value of all their assets plus 60 times their net monthly income after using the IRS strict allowable expense standards.

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Something entirely normal in Russia, something that is almost unheard of in the general experience in the UK. Indeed, it used to be true that for a UK company then bribes paid to foreigners were a tax allowable expense but something that you went to jail for if you tried it on in England.

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