The most important form of economic control of foreign capital in the host economy is taxation. Unlike bureaucratic Acts on administrative ban of inflow of foreign investments into “critically important industries and technologies”, the tax control system established in the United States can be effectively used both to stimulate and to limit the inflow of capital from overseas. Foreign investors usually consider taxes as business expenses and take them into account in advance when calculating future gains from investments. The Russian economy needs an influx of foreign capital in the form of direct investment and yet cannot allow its uncontrolled penetration into a very few strategic vital areas. This type of control is very similar to the one that was widely used in the U.S. tax system in the “golden” time between the two reforms - 1984 and 1986, and deserves the closest attention. From the point of view of a foreign investor, the U.S. tax control system is one of the most complex in the world. Its main component is the Internal Revenue Code (I. R. C.). The Code is a complex set of laws consisting of many thousands of pages divided into titles and subtitles, chapters and subchapters, parts and subparts, sections and subsections, paragraphs and subparagraphs. Despite its complexity, the U.S. tax control system is considered to be quite liberal. Basic tax rates in the United States are significantly lower than similar tax rates in developed European countries such as Belgium, Austria, France, Germany, Sweden, and the United Kingdom. In terms of the share of tax revenues in GNP the US is in the second ten among developed industrial countries.