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Conflicts Resolved by Tax Authorities

FINANCIAL LAW
The article primarily raises the issue of the need to identify conflicts resolved by tax authorities at the present stage, as well as their classification on various grounds. Based on the sufficiently studied concepts of “tax conflict” and “tax dispute”, as well as on the theory of legal conflict and the existing powers of tax authorities, the author ...
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CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW [PDF]

Curentul Juridic, The Juridical Current, 2011
This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the
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Dividends and Taxes: The Moderating Role of Agency Conflicts

SSRN Electronic Journal, 2017
We find that potential conflicts between majority and minority shareholders strongly influence how dividends respond to taxes. When the controlling shareholder has a smaller stake, the incentives to extract private benefits are stronger – a shareholder conflict that can be mitigated by dividend payout.We study a large and clean regulatory shock in ...
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The effect of shareholder-debtholder conflicts on corporate tax aggressiveness: Evidence from dual holders

Journal of Banking and Finance, 2022
Ying Wang, Qiang Wu, Bill B. Francis
exaly  

Tax on Landowners and Peasant Revolts: Poll Tax, Property Tax and Social Conflicts in China

SSRN Electronic Journal, 2023
Lilac Zihui Zhao, Zongge Zhu
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Foreign investment of US multinationals: The effect of tax policy and agency conflicts.

Journal of Financial Economics, 2022
Oliver Levine, Brent Glover, James F Albertus   +2 more
exaly  

Tax Conflicts in Partnership Contributions

Utah Law Review, 1974
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To the issue of the legal nature of tax conflicts

NEW APPROACHES AND CURRENT LEGAL RESEARCH, 2022
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“It's not as simple as something like sugar”: values and conflict in the UK meat tax debate

International Journal of Health Governance, 2021
Signild Vallgårda, Philippa Simmonds
exaly  

Do firms with a centralized transfer pricing authority have more tax disputes and internal coordination conflicts?

Journal of Business Economics, 2023
Marcel Olbert, Jost Heckemeyer
exaly