ACTUAL CHALLENGE IN INTERNATIONAL CORPORATE TAXATION: SHIFTING THE OBLIGATION OF CONDUCT INTO OBLIGATION OF RESULT Cover Image

ACTUAL CHALLENGE IN INTERNATIONAL CORPORATE TAXATION: SHIFTING THE OBLIGATION OF CONDUCT INTO OBLIGATION OF RESULT
ACTUAL CHALLENGE IN INTERNATIONAL CORPORATE TAXATION: SHIFTING THE OBLIGATION OF CONDUCT INTO OBLIGATION OF RESULT

Author(s): Mihaela Tofan
Subject(s): Politics / Political Sciences, Economy, Law, Constitution, Jurisprudence, National Economy, Supranational / Global Economy, Business Economy / Management, Micro-Economics, International Law, Political Theory, Political Sciences, Governance, Political economy, Law on Economics, Financial Markets, Public Finances, Accounting - Business Administration, Marketing / Advertising, Human Resources in Economy, Socio-Economic Research, Geopolitics, Commercial Law, Labour and Social Security Law
Published by: Institute for Research and European Studies - Bitola
Keywords: Tax Sovereignty; Nature of Obligation; Mutual Agreements

Summary/Abstract: The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct of sovereign states, was undergoing profound transformation into the obligation of result. The analyzed topic was not whether the tax authorities want or should cooperate (which is answered per se), but rather how to appropriately respond to the international taxation requirements for strengthening the multilateral agreements. Tax authorities worldwide have expressed concerns about identifying efficient regulation, and the development of multilateral agreements to combat tax evasion was under long and often unproductive negotiation. The empirical analyses of relevant literature and jurisprudence helped formulate an opinion on the regulation’s efficiency in strengthening multilateral taxation. The need to change the nature of the state’s obligation to negotiate fiscal regulation was not mentioned explicitly in hard law. Still, it was indirectly supported by soft law instruments, such as state representatives’ continuous yet divergent dialogue and the approaches presented in the international courts’ jurisprudence. The consistent influence on the obligation to support developments in international law in corporate taxation was justified, given the limit when considering its conduct nature, compared to potential benefits generated by the obligation of result.

  • Issue Year: 8/2022
  • Issue No: 3
  • Page Range: 188-201
  • Page Count: 14
  • Language: English
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