The current tendencies of tax regulations of tncs’ investment activity
Анотація
The research is devoted to the main problems concerning current situation in tax regulation of TNCs. Current conditions of the operation of TNCs are disclosed in the paper, taking into account the tax burden that exists in each host country. It shows the main tax rates in some countries that are related to sustainable development in the context of each component. The main analysis of tax regulation and the consequences for the investment of TNCs is provided. The article provides a list of conditions relating to tax regulation in host countries and their impact on the investment behavior of TNCs. The paper provides advice that should be used to build an investment strategy for TNCs. The conclusions regarding further tax regulation of investment activity of TNCs with determination of tax rates and reduction of tax evasion are determined.
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