Section B - Historical Precedents – DOUBLE TAXATION. USE OF THE COMMENTS ON THE OECD MODEL, IN ACCORDANCE WITH THE VIENNA CONVENTION. Read
Section B - Historical Precedents – THE TAX AUTHORITIES POWER TO VERIFY. IN THEIR EXERCISE, THEY COULD RIGHTFULLY IGNORE THE TAX EFFECTS OF AN ACT INTENDED TO HAVE LEGAL EFFECTS REGISTER IN THEIR BOOKS, IF THERE IS NO MATERIALITY. Read