used in international context, the OECD Model and its | Commentary | still do not give any guideline for the application of tax |
Fiscal Affairs has recently proposed some changes to the | Commentary | to article 8, to better specify some examples of those |
lo IASB enfatizza la rilevanza informativa del Management | Commentary | quale collettore di informazioni "forward-looking" sul |
is focused on the OECD Model Convention and on the related | Commentary | with the aim to demonstrate that, even if in principle the |