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

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Mihaela Tofan
https://orcid.org/0000-0003-0142-342X

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.   

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How to Cite
Tofan, Mihaela. 2022. “ACTUAL CHALLENGE IN INTERNATIONAL CORPORATE TAXATION: SHIFTING THE OBLIGATION OF CONDUCT INTO OBLIGATION OF RESULT”. Journal of Liberty and International Affairs 8 (3):188-201. https://doi.org/10.47305/JLIA2283188t .
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Author Biography

Mihaela Tofan, Alexandru Ioan Cuza University of Iasi, Romania

Mihaela Tofan is a law professor at the Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration - Department of Finance, Money and Public Administration, and litigant lawyer. She has a degree in legal sciences from the Law Faculty of Alexandru Ioan Cuza University of Iasi (1999), PhD in legal sciences from the University of Bucharest (2008) – Faculty of Law, and a habilitation in administrative science from Babes-Bolyai University of Cluj-Napoca. She is Jean Monnet Chair for European Financial Regulation EUFIRE (eufire.uaic.ro) and director of the Center of Excellence European Financial Resilience and Regulation at the Alexandru Ioan Cuza University of Iasi. She is a Fulbright alumnus, Emile Noel Senior Fellow at the New York University School of Law (2019), ERASMUS professor, and invited guest for research and teaching at universities in Italy, Turkey, Cyprus, Portugal, France, United Kingdom, Spain, Czech Republic, Poland, Ukraine, Republic of Moldova, Iceland, Israel, United States of America and Germany. She is the author, co-author, and editor of 20 volumes and 75 articles in volumes and journals indexed in international databases. Her expertise areas are EU Law, tax harmonization, and Business Law.