It should also be underlined that the advantage resulting from deduction at the normal rate abroad will not be financed through Dutch resources, and, in the country concerned, the deduction at the normal rate will stem only from the application of the normal tax system (and not from a specific measure departing from it).
Samuti tuleb rõhutada, et välismaal tavalise määraga mahaarvamisest saadavat eelist ei rahastata Madalmaade ressurssidest ja asjaomases riigis tuleneb tavapärase määraga mahaarvamine üksnes tavapärase maksusüsteemi kohaldamisest (mitte sellest lahknevast erimeetmest).