Evaluate learners' ability to analyze and recommend capital-structure and cash-repatriation strategies for multinational corporations, balancing tax optimization (transfer pricing, withholding taxes, treaties, BEPS), political/regulatory risk (capital controls, repatriation restrictions, tax volatility), and currency exposure (FX risk, hedging). Include scenario-based quantitative calculations (after-tax cost of debt/equity, repatriation tax impact) and qualitative risk trade-offs to justify integrated financing, repatriation, and hedging recommendations.