The module focus is on how multinational enterprises are structured and operate. In particular, the module will cover how groups finance their business, structure their operations and own and protect their intellectual property. There will also be some consideration of the impact of mergers, acquisitions, disposals and reorganisations. The module will also look at the challenges created by new forms of technology and new ways of doing business. The module will discuss these issues from the viewpoint of the enterprise and of the relevant revenue authorities.
3.15 hour examination