Grechishkin O. Tax regulation of the international flow of capitals

Object of the study is financial-economic relations, appearing between enterprise of the different countries and state in process трансграничного investment and international taxation. Objective of study is motivation scientifically-methodical positions on improvement of the mechanism of the tax regulation of the international motion capital and practical recommendation on prevention their outflow with Ukraine and attraction direct foreign investment. Methods of research are the new decision of the actual scientific problem of the tax regulation of the international motion capital; offers on improvement of the mechanism of the tax regulation of the international motion capital, promoting decision of the actual problems on attraction direct foreign investment and prevention outflow of capitals to abroad. Theoretical and practical results: . Novelty is development theoretical and scientifically-methodical positions, defining way of the improvement of the mechanism of the tax regulation of the international motion capital, prevention outflow of capitals to abroad and attraction direct foreign investment. Degree of the introduction by: Cabinet minister Ukraine, State tax administration. Branch of application is Ministry of finance of the Ukraine.