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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4028 INTERNATIONAL TAX LAW ELECTIVE 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KILDIŞ

Offered to

Public Finance Public Finance (Evening)

Course Objective

To convey general informations about the structure and functioning of international tax law as a result of international economic relations.

Learning Outcomes of the Course Unit

1   To explain international tax law in general. 2   To evaluate international double taxation agreements. 3   To find solutions to the problems caused by international tax law. 4   To interpret recent development related to international tax law. 5   To know the regulations relating to international tax law. 6   To compare foreign country tax systems with Turkish Tax System.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Definition of International Tax Law, Resources of International Tax Law 2 Parties in International Tax Law, Taxation Procedures 3 International Double Taxation Issue and Solutions 4 International Tax Competition Issue and Solutions 5 International Tax Havens Issue and Solutions 6 International Free Trade Zones Issues and Solutions 7 International Offshore Banking Issues and Solution Suggestions 8 International Tax Evasion Issue, Scope and Solutions 9 The Concept of Brain Drain and Tax Incentives Provided for Brain Drain 10 International Tax Harmonization Issue and Solutions 11 OECD and the UN Recommendations to Problems Arising from International Tax Law 12 The Place and Importance of the European Union in International Tax Law 13 International Tax Regulations in regard to Türkiye's EU Membership 14 Common Tax Legislation Problems and Solutions in terms of Türkiye and the EU

Recomended or Required Reading

Main Reference: Osman PEHLIVAN, Uluslararası Vergi Hukuku, Trabzon, 2003. Supplementary Reference: Mehmet TOSUNER ve Zeynep ARIKAN, Türk Vergi Sistemi, Izmir, 2023. Billur Yaltı SOYDAN, Uluslararası Vergi Anlaşmaları, Istanbul, 1995.

Planned Learning Activities and Teaching Methods

Course is discussed theoretically by expression.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

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-Wednesday 13:00-16:00 PM Room No: 504

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparations before/after weekly lectures 14 4 56 Preparation for midterm exam 1 14 14 Preparation for final exam 1 14 14 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 128

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 LO.1 1 1 1 LO.2 1 1 LO.3 1 1 1 1 1 1 1 LO.4 1 1 1 1 1 1 1 1 LO.5 1 1 1 1 1 LO.6 1 1 1 1 1 1