Features of the estimation of the efficiency of investment Russian-Chinese international projects

The article presents the results of a study in which the author considers the features of evaluating the effectiveness of Russian-Chinese investment projects. In particular, it is shown that joint international investment projects are evaluated, on the one hand, from the point of view of the parent company, and on the other hand, from the standpoint of subsidiaries. A number of reasons for the occurrence of this duality are highlighted: the difference in the economic conditions of Russia and China, the different tax systems of the two countries; the problem of repatriating profits caused by direct restrictions or taxes on repatriated profits. It has been established that it is necessary to strive for compliance with the proportion in which the profit is divided into the exported and reinvested capital in the country.