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Social media allows organizations to capture the eyes of their target audience

Social media allows organizations to capture the eyes of their target audience. An organization creates business profiles on major social networks to promote their brand and leverage their platform to grow and educate their audience. If a marketer approaches social media without a content plan, they lose the benefits that social media offers.

Provide an example of how an organization uses content marketing in their social media postings. Remember, social media and content should complement and enhance each other.

Sample Solution

In 1963 the Fiscal Committee presented the first Draft Convention, envisaging that it might be revised on a later stage. Further on, all the efforts of the Fiscal Committee of OECD and, after 1971, its successor the Committee of Fiscal Affairs, resulted in the publication of the Model Tax Convention and Commentaries, in 1977. Due to the extended influence of the Model Tax Convention far beyond the OECD member countries, the Committee decided that the revision process should be open also for input of non-member countries, international organisations or other interested parties. This led to publication of newly enacted Model Convention in 1992 – since then it was updated 10 times (i.e. in 1994, 1995, 1997, 2000, 2002, 2005, 2008, 2010, 2014 and 2017). The 2017 update included a large number of changes resulting from the OECD/G20 Base Erosion and Profit Shifting (“BEPS”). ¬ 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.
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