1. Vasilisa Viktorova
Sofia Kononova
Anastasia Slabodkina
Diana Abaidullina
Gr.5202

2. o What is multinational corporation?
o Types of multinational corporations
o Advantages & disadvantages
o Legal, political & cultural issues
o Examples of multinational
corporations
o Questions
o References

3.  A multi national corporation (MNC) or enterprise
(MNE), is a corporation or an enterprise that manages
production or delivers services in more than one country.
 A corporation that has its management headquarters in
one country, known as the home country, and operates in
several other countries, known as host countries.

4.  They say that out of the 100 largest
economies in the world, 51 are
multinational corporations...
 Actually this is 37, only 5 of
which will be in the top 50.

6. • Access to Consumers
• Access to Labor
• Laws
•Taxes and Other Costs

7. MNCs are subject to multiple tax
jurisdictions, they must pay taxes to
several countries
Territorial Tax Jurisdiction – the government taxes income
that is earned on the national territory ( in Russia, tax rate is
20%)
National Tax Jurisdiction: both domestic and foreign
source income of national companies are subject to
income tax. ( ex.: USA – tax rate 35%)

8.  Market withdrawal
 Lobbying

9. Each culture has its own beliefs and values.
 To be successful in these foreign countries
- multinational companies must be able
to recognize and adapt to the differences.

11. Q
&
A

12.  What is National Tax Jurisdiction?
 In Russia, tax rate is 20% or 30%?
 Which company has failed while entering a
new market and why?
 How to identify a multinational corporation?
 Name the types of multinational corporations

13.  http://www.roche-duffay.ru/articles/taxation.htm
 http://www.globalissues.org/issue/50/corporations
 http://www.enterpriseethics.org/Portals/0/PDFs/good_business_c
hapter_13.pdf
 http://www.deloitte.com/view/en_NZ/nz/services/tax-
services/be021397a5e8c310VgnVCM2000003356f70aRCRD.htm
 Harvard Business School: Globalization Feature - Why Being
Multinational Is No Longer Enough
 National Bureau of Economic Research: Effects of Multinational
Company Investments
 U.S. Small Business Administration: Exporting & Importing
 http://corporate.walmart.com/our-story/our-business/i
 http://en.academic.ru/dic.nsf/enwiki/138412#Companies
 http://www.referenceforbusiness.com/management/Mar-No

14. Thanks for
your
attention!