STRATEGIC TAX OPTIMIZATION MODELS IN GLOBAL BUSINESS STRUCTURES

This study analyzes the dominant models of strategic tax planning employed by multinational corporations (MNCs) within global business structures. Special attention is devoted to assessing their resilience to regulatory reforms and identifying the challenges arising in the contemporary tax environment. The research applies a theoretical-analytical approach, systematically presenting models such as profit allocation, the use of preferential tax regimes, transfer pricing, and financial structuring. The findings indicate that, despite formal compliance with existing standards, these models continue to effectively reduce tax burdens. Key strategic challenges are increasingly shifting from regulatory compliance toward reputational risks and demands for tax sustainability. Tax planning is becoming part of a broader corporate response to expectations from society, investors, and international institutions. The scientific contribution of this paper lies in the structured classification of contemporary tax optimization models and the identification of factors that influence their adaptability. The research also highlights the need for further studies into the interdependence of tax strategies and corporate responsibility in a dynamic international context.