The subject of the research is taxation tools for regulation international capital flows of MNCs and instruments of taxation base dilution counteraction used by some countries. The purpose of the work is regularity revelation of combination the mentioned above tools in developing countries that are potentially locomotives of the world economic development — Brazil, China, India, Mexico, Russia. It is determined that present-day international taxation in these jurisdictions is based on the same instruments as in the developed countries, but it has its own specificity corresponding with the national tax system, as well as the instruments combination which is conditioned by the particular features of socio-economic, political and legal mode of the state. All the countries under study experience significant withdrawal of capital and consequently keenly need domestic and foreign investments. At the same time they lack tax yield, which makes them build similarly less attractive in international sphere tax treatment than the developed economies and keep for themselves predominant share of foreign MNCs’ profits under the terms of international agreements. The ways to struggle tax revenue leakage differ in details both within these countries and with the similar mechanisms in developed economies. The authors stress the importance of forming tax treatment of international capital flow to stimulate keeping capitals within the country. To achieve this, the countries should define more exactly the existing mechanism of international capital flow investment taxation and the combination of regulation tools used.