Australia:- Hobby-business borderlineAustria:- Deduction of VAT relating to immovable propertyCanada:- Termination payments Germany:- Board and accommodation- Organization of conferencesIndia:- Lottery ticketsItaly:- Quantity discounts and bonusesNetherlands:- Dental prostheses - Circumstances beyond the taxable person's control- Financial and insurance servicesPeru:- Input tax deductionPoland:- Car expenses- Delayed refund of VATRussia:- Foreign exchange differences - Utility charges under lease agreements- Interest on delayed refund of overpaid taxesSweden:- Custody services- Depository servicesUnited Kingdom:- Novated contracts