The Real Challenge in International Tax Law: shifting the obligation of conduct into obligation of result for multilateral agreement on corporate taxation

The present research aims at answering the question whether cooperation in ruling taxation, considered an obligation of conduct of sovereign states, is undergoing profound transformation into obligation of result.
The analysed issue is not whether the tax authorities want or should cooperate, as global international taxation requires the strengthening of multilateral agreements on the mechanism for combating corporate tax evasion. The development of multilateral corporate taxation agreements to combat tax evasion is under negotiation. Tax authorities worldwide have expressed concerns about identifying efficient regulation for the taxpayer’s conduct profile. The change of nature of the state’s obligation to negotiate tax regulation is not explicit, as it is not mentioned directly in hard law, but it is indirectly supported by soft law instruments, the continuous yet divergent dialogue of state representatives and the approaches presented in the international courts’ jurisprudence.