Internalisation and non-equity of international involvement; transaction costs and the theory of the multinational enterprise; mergers and theory of FDI; conventional theory and unconventional multinationals: do new forms of multinational enterprise require new theories; the eclectic theory of the multinational enterprise and the international hotel industry; regional offices in multinational firms; industrial co-operation, joint ventures and the MNE in Mauritius; Macroeconomic theories of FDI: an assessment; foreign bank entry south Africa and Mauritius; Technology Transfer Relief; Anti-Avoidance Legislation, the OECD model, International Tax Planning.