(10) Arvesse võetud tulu on summa, mis võetakse makse saaja jurisdiktsioonis maksustatava kasumi arvestamisel tuluna arvesse. Finantsinstrumendi alusel tehtud makset ei käsitata arvesse võetud tuluna,, (10) Income included is the amount that is taken into account as income upon calculation of taxable profit in the payee jurisdiction. A payment under a financial instrument is not treated as income in, defineeritakse kõikide Eesti õigusaktide ulatuses, defined within the scope of all Estonian legal instruments