The article explores the concepts of tax avoidance, tax evasion, and tax fairness in international corporate income taxation. It aims to determine whether corporations are paying their fair share of taxes by merging principles of Corporate Social Responsibility with international tax rules. The study identifies a concept called Corporate Tax Responsibility (CTR) to assess if companies meet their social license to operate. Key findings include the historical development of tax avoidance and evasion, the principles of CSR, and the identification of problem rules in international tax regulations that may hinder corporations from fulfilling their CTR obligations.