context, the OECD Model and its Commentary still do not give any guideline for the application of tax treaties to trust related income. Some
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Affairs has recently proposed some changes to the Commentary to article 8, to better specify some examples of those "ancillary activities". Among the
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Model Convention and on the related Commentary with the aim to demonstrate that, even if in principle the conventions deal with the juridical double
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IASB enfatizza la rilevanza informativa del Management Commentary quale collettore di informazioni "forward-looking" sul business e sulla performance
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commentary". Principalmente, sono esaminate le indicazioni generali e le soluzioni operative proposte da autorevoli organismi contabili, professionali e di
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Accademia della crusca
