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The tax treatment of a disgorgement payment was a grey area: the IRS's position was that a disgorgement payment was deductible if imposed for "primarily compensatory" purposes and not deductible if imposed primarily for deterrence and/or punishment purposes, and this would be a facts and circumstances determination in each case.
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"Arsenals of chemical weapons, such as Syria's, are primarily acquired for deterrence purposes against an outside force," said Lamrani.
"Arsenals of chemical weapons, such as Syria's, are primarily acquired for deterrence purposes against an outside force," says Lamrani. "They often act as the equivalent of a 'poor man's nuke'.
A well known example is the tropical vine genus Dalechampia, where resins are produced primarily for herbivore deterrence [ 35]; this trait was a preadaptation for the evolution of pollination systems based on resin reward [ 34, 36].
UNHCR has criticized Australia's policy, arguing, "When policies and practices are based primarily on deterrence, they can have harmful and, at times, punishing consequences for people affected, particularly families and children".
So much for deterrence.
Concepts for deterrence operations / Jonathan Trexel.
It's not just for deterrence.
Was GM's prosecution necessary for deterrence?
"We're hoping for deterrence," he said.
In December the interior minister, Roberto Maroni, opted for deterrence.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com