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E/C.18/2008/CRP.10 / Dist.: General 17 October 2008 ENGLISH ONLY Economic and Social Council Committee of Experts on International Cooperation in Tax Matters Fourth session Geneva, 20-24 October 2008
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Start by reviewing the existing commentary: Read through the original commentary carefully to understand its content and purpose. Take note of any areas that need revision or improvement.
02
Identify the main points: Determine the key ideas or arguments presented in the existing commentary. These main points will serve as the foundation for your revised commentary.
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Research and gather supporting evidence: Conduct thorough research to gather relevant information, data, or examples that support the main points of the commentary. This could involve reading scholarly articles, analyzing statistics, or conducting interviews.
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Write an introduction: Begin your revised commentary with a strong introduction that captures the reader's attention. Clearly state the purpose of the commentary and provide an overview of what will be discussed.
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Develop each main point: In separate paragraphs or sections, elaborate on each main point of the original commentary. Use the supporting evidence you gathered to strengthen your arguments. Ensure that your explanations are clear, coherent, and easy to understand.
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Address any criticisms or counterarguments: Anticipate possible objections or counterarguments to your viewpoints and address them in your revised commentary. This will demonstrate that you have considered alternative perspectives and can defend your own.
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Conclude with a summary and final thoughts: End your revised commentary with a concise summary of the main points discussed. Offering your final thoughts or conclusions can provide closure to your commentary and leave the reader with a lasting impression.

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Revised commentary on existing refers to updated or modified feedback or opinions on an already existing document, report, or statement.
The individual or entity responsible for the initial commentary or report is typically required to file the revised commentary.
Revised commentary on existing can be filled out by including the changes or updates in a separate document or section alongside the original commentary.
The purpose of revised commentary on existing is to provide more accurate, up-to-date information based on new developments or feedback received.
The revised commentary should include specific details of the changes made, reasons for the revisions, and any additional information that is relevant.
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