The purpose of the present research is to reveal the global structure of intellectual capital flows, in which upstream emigration of scientists and researchers from donor countries enriches the intellectual capital and potential of the recipient countries, while intellectual products and technologies from recipient countries go downstream to donor countries. The research uses expert judgement to collect data. Institutional and comparative analyses are used to explain the structure of intellectual capital flows and to identify the reasons for the upstream emigration of intellectual capital and the downstream export of intellectual products. Econometric methods are used to explain the relationships between indices and scores. We reveal that all countries can be conditionally divided into two categories, namely donors and recipients of human intellectual capital. Donors supply scientists and researchers to recipient countries, and recipient countries supply high-tech products to donors. This situation is not only justified from the perspective of the international division of labor, but is also beneficial for both donor and recipient countries, as donors receive the necessary technology from recipients, and recipients replenish their need for scientists to create high-tech products. This constant circulation leads to the further impoverishment of developing countries, while at the same time becoming the basis for the enrichment of highly developed countries. According to the results of the study, we can conclude that three main characteristics act as factors to describe the global flows of intellectual capital: 1. As recipient countries offer better living and working conditions, higher wages and more secure human rights, the outflow of scientists from donor countries seems to be a natural phenomenon. 2. Research shows that donor countries lack the demand for scientists and their development, as these countries receive high technologies and products from recipient countries, which means that donor countries' policy is aimed at reducing their funding for science. 3. On the contrary, the demand for scientists in recipient countries is growing as high-tech products become the main export commodity. Recipient countries of intellectual human capital have no other export opportunities – they are poor in minerals and the high-tech sector is the only way to balance the country's payments.