$1.$ What is the most influential environmental variable in multinational operations, aside from foreign exchange?

$2.$ How do tax considerations influence business decisions?

$3.$ Why are international tax agreements, laws, and regulations constantly changing?

$**$Initial Concepts$**$

$1.$ What is tax neutrality, and how does it relate to resource allocation decisions?

$2.$ What is tax equity, and how is it interpreted in international taxation?

$3.$ Why are taxes seldom neutral in reality?

$**$Diversity of National Tax Systems$**$

$1.$ How can a firm conduct international business, and what are the tax implications of each approach?

$2.$ Why do exports seldom trigger a tax exposure in the importing country?

$3.$ How do national tax systems differ among countries, and what are the implications for international business?

$4.$ What are the differences between direct and indirect taxes, and how are they disclosed on financial statements?

$5.$ Why is it important to focus on after$-$tax income when comparing investment performance between countries?

$**$Types of Taxes$**$

$1.$ What is the most widely used tax to generate government revenue, and how has its trend changed since the mid$-1980$s$?$

$2.$ Why are countries constrained from setting higher tax rates than elsewhere?

$3.$ What are withholding taxes, and how do they impact international business?