Who should pay the tax for multinational companies and foreign factories?

Government of the place of registration. The establishment of a factory by a multinational company abroad refers to a large international enterprise composed of economic entities from two or more countries and engaged in production, sales and other business activities. The tax is handed over to the local government, and a large company with strong national strength is the main body. Through foreign direct investment or acquisition of local enterprises, subsidiaries or branches have been established in many countries.