In calculating the net profit of a business partnership
(DMG33103) the decision maker should take into account before
apportionment
1) earnings payable abroad
2) BSUS (DMG34005)
3) personal consumption
4) personal drawings
5) expenses attributable to both business and private use
(DMG35009)
for
all the partners (whether claiming WFTC or DPTC or not).
