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 in a jurisdiction. By merging Corporate Social Responsibility principles with tax rules, the concept of Corporate Tax Responsibility is developed. The study examines historical developments in tax avoidance and evasion, as well as modern CSR principles, to create a framework for assessing whether a corporation is meeting its tax obligations fairly. The research identifies problematic international tax rules that may hinder corporations from fulfilling their Corporate Tax Responsibility.