Purpose – The purpose of this paper is to examine how the Chinese, Japanese, and Koreans resolve an interpersonal conflict with their supervisors and how cultural factors explain the differences in conflict management styles.Design/methodology/approach – A survey was conducted involving 275...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...