COURSE UNIT TITLE

: INTERNATIONAL TAXATION LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7208 INTERNATIONAL TAXATION LAW COMPULSORY 3 0 0 5

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KILDIŞ

Offered to

Financial Applications Non-Thesis (Evening)

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   Double taxation, harmful tax competition, transfer pricing, taxation can learn about the European Union.
2   They can understand the reasons for the emergence of international taxation issues.
3   Evaluate the arrangements relating to international tax issues.
4   Examine sources of international tax law.
5   They can put forward solutions to the problems of international taxation.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 International Tax Treaties and International Tax Policy Principles of residence: Identification of Embedded Resource Policy: Determining the Source of Income
2 Technological Development and the National Tax System of Information and Communication Technologies Impact on Capital Movements and Taxation National Tax Base and Tax Rates
3 International Aspects of International Taxation Taxation Taxation for the Challenges of International Importance
4 Double Taxation and Tax Treaties
5 International Tax Cooperation and the Agreement on International Tax Rules: OECD Model Tax Convention
6 Tax Havens
7 Transfer Pricing and Tax Planning Tax Breaks
8 International taxation relationship between economic crisis
9 International Tax Competition and Consequences of Globalization, Tax Competition and Future of Tax Systems International Tax Avoidance and Tax Evasion
10 History of the Internet and E-Commerce E-Commerce Log in E-Commerce E-Commerce Tools and Content Type E-Commerce Tax Base
11 Problems Relating to E-Commerce Taxation
12 E-Commerce and the Turkish tax system: Tax Types in terms of the Turkish Tax System E-Commerce Tax Base
13 Trends in International Taxation and Tax Law (Development): Green Taxes
14 The European Union and the European Union Tax System Tax Harmonisation in the European Union

Recomended or Required Reading

Main Reference:
1.Pehlivan, Osman. 2006; Uluslararası Vergilendirme, Celepler Matbaacılık, Trabzon.
2. ARIKAN, Zeynep; Mali Ikametgah, Maliye ve Hukuk, Ankara 2008.
3. Akkaya, Şahin. 2005; Küreselleşme Sürecinde Vergi Yapıları ve Uluslararası Vergi Rekabeti, Filiz Kitapevi, Istanbul

Supplementary Reference:
1.Ekmekçi, Esra. 2003; Küreselleşme ve Vergilendirmede Yeni Eğilimler, Kazancı Kitap


Other Materials: National and international periodical journals (including e-journals), academic reports (national/international)

Planned Learning Activities and Teaching Methods

Evaluation method should be in accordance with the learning outputs and the teaching methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCG FINAL COURSE GRADE MTE * 0.20 + FIN* 0.80
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + RST* 0.80


Further Notes About Assessment Methods

None

Assessment Criteria

The Lecturer may use this topic if needed.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

yusuf.kildis@deu.edu.tr

Office Hours

Tuesday, 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
Preparing assignments 1 30 30
Preparation for midterm exam 1 16 16
Preparation for final exam 1 16 16
Preparing presentations 6 2 12
Project Assignment 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 137

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.1111
LO.21111
LO.3111
LO.4111
LO.51111

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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