COURSE UNIT TITLE

: INTERNATIONAL TAXATION AND TAX SYSTEM ANALYSIS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 6205 INTERNATIONAL TAXATION AND TAX SYSTEM ANALYSIS COMPULSORY 3 0 0 4

Offered By

Public Finance

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Public Finance

Course Objective

To enhance the background informations related to tax systems that students have in graduate and postgraduate level, bring comparative critical point of view in to the subjects at the international tax legislations level, constitute scientific backround on a theoretical level for country tax systems to be examined and studies made in this way aimed at developing ability to make scientific works related to international tax problems and solutions.

Learning Outcomes of the Course Unit

1   Be knowledgeable with international tax law
2   Be able to seperate whether the legal or actual case generate tax problem or not as a matter of international taxation procedures, develop recommendations to the problem
3   Be able to explain taxation procedures within the limits of countries tax laws in the context of country tax systems inspected, carry out operations
4   Be able to correlate new economic integrations with tax and have skill to reflect on the practice international legislation changes related to tax smoothly
5   Be able to develop new recommendations with evaluating the application results related to countries taxation procedures

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Appearance of International Tax Law, Definition, Subject, Resources, Purpose, Principles
2 Economic Integrations and Taxation in terms of International Tax Law
3 Free Trade Areas, Customs Union, the Common Market, Economic Unions and Effects of These Integrations to Taxation
4 Fiscal Domicile Application at the International Level
5 Developments in International Tax Law in regard to the Prevention of Double Taxation (Double Taxation)
6 Contributions of International and Supranational Institutions to International Tax Law
7 International Tax Losses and Tax Evasions, Results and Tax Competition in terms of Developing Countries (Advantages and Disadvantages of Tax Competition)
8 International Tax Law Issues in Transition Economies and Recommendations Related to Solutions of Them
9 Tax-related Measures in the Settlement of Global Issues
10 Comparative Analysis of Selected Foreign Country Tax System with Turkish Tax System
11 Comparative Analysis of Selected Foreign Country Tax System with Turkish Tax System
12 Comparative Analysis of Selected Foreign Country Tax System with Turkish Tax System
13 Comparative Analysis of Selected Foreign Country Tax System with Turkish Tax System
14 Comparative Analysis of Selected Foreign Country Tax System with Turkish Tax System

Recomended or Required Reading

Main Reference:
1. Osman Pehlivan, Ersan Öz, Uluslararası Vergilendirme, Murathan Yayınları, 2019.
2. Zeynep Arıkan, Türk Vergi Hukukunda Mali Ikametgah, Seçkin Yayıncılık, 2007.
3. Ersan Öz, Dış Ticarette Ulusal ve Uluslararası Vergilendirme, Nobel Kitapevi, 2008.
4. Mehmet Tosuner, Zeynep Arıkan and Hakan BAY Türk Vergi Sistemi, Izmir, 2024.
5. Billur Yaltı Soydan, Uluslararası Vergi Anlaşmaları, Beta yayınları,1998.
6. N. Semih Öz, Uluslararası Vergi Rekabeti ve Vergi Cennetleri, Maliye ve Hukuk Yayınları, 2005.
7. Emrah Ferhatoğlu, Uluslararası Vergi Uyuşmazlıklarının Tahkim Yoluyla Çözümlenmesi, 2010.
8. Murat ÇAK, Uluslararası Vergi Rekabeti Transfer Fiyatlandırması ve Vergilendirme, Ümit Ofset, 2008.

Supplementary Reference:
1. Internet publications related to all foreign journals, papers and countries tax systems.
Other Materials: National and international periodical journals (including e-journals), academic reports (national/international)

Planned Learning Activities and Teaching Methods

Student-centered, discussing the results and evaluating the case studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

All evaluation criterias are correlated with learning methods.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Prof. Dr. Zeynep ARIKAN
Tel: 0 232 301 02 60
E-mail: zeynep.arikan@deu.edu.tr

Office Hours

Monday; 16:00 - 17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 5 3 15
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 0 15 0
Preparing presentations 0 30 0
Preparation for quiz etc. 0 2 0
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 91

Contribution of Learning Outcomes to Programme Outcomes

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CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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