LEGAL ENVIRONMENT FOR FOREIGN DIRECT INVESTMENT MANAGEMENT IN THE REPUBLIC OF MOLDOVA

Екатерина ГЕРМАН Молдавская Академия экономических знаний

Abstract

This article examines the system of legal environment for foreign direct investment in the Republic of Moldova. Mainly it focuses on such international legislative acts as double taxation and bilateral investment treaties concluded between the Republic of Moldova and the other countries. The paper presents the impact of tax exemption and tax credit methods on attracting different types of foreign direct investment in the Republic of Moldova. The author has defined the most effective and most ineffective double taxation and bilateral investment treaties for the Republic of Moldova in the context of FDI attraction. As the result of the analysis author has specified the countries to conclude the double taxation and bilateral investment treaties in future. Keywords: foreign direct investment (FDI), double taxation treaty, bilateral investment treaty, tax exemption method.