‹ Article 19 - Policy Statement on Computational Provisions Article 21 - Deductions Not Allowable and Charitable Donations › Article 20 - Scope of Charge The Chargeable Profits of a QFC Entity shall include all Local Source income less expenses incurred in generating that income. Amended (as from 18th June 2014) ‹ Article 19 - Policy Statement on Computational Provisions Article 21 - Deductions Not Allowable and Charitable Donations ›