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Global finance

Unit 9: Functional Management and Operation of IBTopic 4 of 5
Browse the International Business syllabus

International Business

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What the syllabus expects

  • Sources of funds, tax practices and tax havens

Global finance

Bachelor of Business Studies (BBS) — Fourth Year

Subject: International Business (MGT 251)

Unit 9: Functional Management and Operation of IB

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

  • Explain the scope and key elements of global finance.
  • Apply the relevant concepts to a defined organizational or venture situation using evidence and stated assumptions.

Curriculum Scope

  • Sources of funds, tax practices and tax havens

Detailed Microsyllabus

  1. Funding sources

    1. Compare internal funds, equity and borrowing sources.
    2. Assess currency, maturity, cost and access differences.
    3. Match funding with the investment and cash-flow profile.

  2. Tax practices

    1. Explain effects of different tax jurisdictions on business decisions.
    2. Study transfer-pricing and cross-border compliance issues conceptually.
    3. Use current official materials for legal requirements.

  3. Tax havens and evaluation

    1. Explain tax-haven concepts in the curriculum context.
    2. Distinguish lawful planning from evasion and unsupported claims.
    3. Assess transparency, compliance and reputational considerations.

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 115–117.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.