So the question is, why did these men dread cannibals so much more than the extreme likelihood of starvation?

For that reason, they suggest the inclusion of a sentence to the effect that in this case, substance overrules form.

This is important first because it associates such authorities with decisions on resource allocation and project design and gives them certain responsibilities in respect of the operation and maintenance of projects and increases the likelihood that investments will correspond to real needs and that they will be sustained in the long term.

(k) The United Nations Commentary should reflect the position that substance overrides form when the OECD Commentary makes the distinction between Internet Service Provider services and the disposal of a server