Doubtful debt reserve for banks.
b. Salaries and wages and similar benefits, in cash or in kind, paid to a partner or

     to a partner’s relative.
c. Entertainment Expenses.
d. Personal Expenses.
e. Income tax, paid or payable, to the Kingdom or to any other state.
f. Financial penalties or fines unless for breach of a contractual obligation.
g. Any bribe or similar payment the making of which is a criminal offence under

    the laws of the Kingdom, even if made abroad.
h. Commissions paid to insurance companies in excess of 3 percent of total

    collected premiums in the Kingdom.
i. The employee’s share in an authorized pension fund.
j. Payments made by a subsidiary in the Kingdom to its head-office abroad for a

   royalty, commissions, interest, or indirect administrative expense determined

   under presumptive method.

k. Value of materials or services provided by related parties that is in excess of

    arm's length value.