Accounting for Payments and Taxes

[BorisBritva]

Sometimes commission refunds are treated as a discount, and sometimes as separate income, which affects accounting. To understand the mechanics, I looked at the FAQ and description of the scheme at https://rebate.finance/ — they state that the service is not a broker, but a partner, and the commission received is shared with the trader. How do you reflect such payments in your reporting: do you record them as a reduction in commission expenses or as other income?