I really liked the connection you made when you said we have to find out which people are not paying taxes who should be paying them, compared to the ones who are paying them and should not be paying them. That is the whole basis of a tax policy.
In your brief, you draw a clear distinction between a treaty, a protocol and an agreement. They are three separate things. You can have a tax treaty, but a treaty without a protocol is not worth much. Is that right?