You are the senior organizational development strategist for ABC, Inc. ABC is known for its strong corporate culture and recently has experienced difficulty attracting diverse talent to fill major operational roles. Yesterday, you had a conversation with the career center director of a major university who explained that ABC was gaining a reputation of “behaving more and more like a cult.” The university director explained that some soon-to-be graduates were expressing skepticism about whether they would “fit” in ABC. You are a member of the CEO’s leadership team, and serve as the team’s knowledge expert on corporate culture. You determined that the leadership team needs to have a dialogue about the culture, perceptions of potential recruits, and potential risks. In advance of any team dialogue, you have decided to develop a white paper* that will be disseminated to the leadership team in advance of a discussion. Western (2013) raises questions about the sustainability of fundamentalist cultures. From your own research and this week’s required readings, develop a white paper* to present the position that fundamentalist tendencies may eventually lead to corporate cultures that can put a company’s longevity at risk.
¬ Role of OECD Model Convention and Commentaries The increased conclusion of Double Tax Conventions (“DTC”) led to necessity of continuously update the Model Tax Convention and Commentaries (“MTC”). Probably the main function of the MTC is linked to harmonisation function, by laying down unified set of allocation rules and determination of DTC’ scope. The MTC’s commentaries present interpretations where Vienna Convention on Law of Treaties (“VCLT”) lack to provide coherent and appropriate law interpretations. My consideration is the logical consequence that VCLT is applicable to all international treaties, covering a wide rage of general situations interpretations, and on the other side the OECD MTC, being more specific, is able to give precise guidance in double taxation field. The other more practical function of the MTC is determination of basic outlines for allocating the taxation rights between the countries. It serves as a template for concluding bilateral DTC and facilitates the process of negotiations. Nowadays, a wide range of states recognise and apply the MTC, its effect going beyond the OECD member countries, being used as basic reference during DTC negotiations between OECD member state and a non-member state, as well as between two non-member states, too. The growing importance of MTC also contributes to the wide recognition of its Commentary as guideline for interpretation of DTCs. Moreover, it is important to determine the legal status of MTC. As it can be noticed, MTC does not qualify as legislation and there is no international rule to prescribe its mandatory applicability, thus it is not a legally binding document. However, taking into account that the MTC and its Commentaries are adopted by the OECD’s Council, such decisions requiring unanimity led to the assumption that the provisions of MTC reflect the intentions of all member states. As per art. 31 para. (4) of VCLT, special meaning can be attributed to a term if it is established that the parties so intended. In case od DTCs of OECD member states that followed the MTC without changes, it can be considered that the MTC as historical tool of interpretation of DTC and that the intention of the parties was to use it for resolving their potential interpretation conflicts.>GET ANSWER