PF816 International Taxation

8 ECTS - 4-0 Duration (T+A)- . Semester- 4 National Credit

Information

Code PF816
Name International Taxation
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 4-0 (T-A) (17 Week)
ECTS 8 ECTS
National Credit 4 National Credit
Teaching Language Türkçe
Level Doktora Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator


Course Goal / Objective

The aim of this course is to comparatively examine taxation systems in the globalizing world, to investigate emerging taxation authority problems and to evaluate solution proposals.

Course Content

Within the scope of this course, the general principles of international tax law and international double taxation, studies to prevent international double taxation and agreement models, evaluation of model agreements in terms of underdeveloped countries, Turkey's attitude towards international tax agreements and tax agreements to which it is a party, international tax evasion, international tax evasion. Issues such as international cooperation in the fight against tax evasion, European financial institutions and regional financial institutions, tax competition, tax havens, electronic commerce and taxation will be examined.

Course Precondition

none

Resources

Suggested articles in the course, student research

Notes

tax law and international tax treaty


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Explain the effects of globalization on taxation
LO02 Have foresight in determining the taxation authority within the framework of international taxation principles
LO03 Explains the reason for taxation jurisdiction conflicts
LO04 Explain the ways to avoid taxation jurisdiction conflicts and double taxation
LO05 Explains and details the principles of international taxation.
LO06 Knows and interprets global tax competition and its impact on countries
LO07 Analyzes the concept of tax haven in terms of tax competition.
LO08 Evaluates global searches and collaborations in taxation of electronic commerce.
LO09 European Union countries research their tax systems and evaluate them in terms of tax harmonization.
LO10 Analyzes Turkey's approach to taxation jurisdiction conflicts.
LO11 Interprets and evaluates the effects of international taxation on Turkey.


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Belirsiz Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice. 2
PLO02 Belirsiz Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors.
PLO03 Belirsiz Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. 4
PLO04 Belirsiz Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results.
PLO05 Belirsiz It can independently carry out and publish studies related to the field of finance. 4
PLO06 Belirsiz Follows national and international publications related to her field. 3
PLO07 Belirsiz It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results). 2
PLO08 Belirsiz She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information. 3
PLO09 Belirsiz Uses advanced information and communication technologies along with computer software at the level required by the field.
PLO10 Belirsiz Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety.
PLO11 Belirsiz It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions. 4
PLO12 Belirsiz Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature. 3
PLO13 Belirsiz Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems. 5
PLO14 Belirsiz Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems. 5
PLO15 Belirsiz Sets a vision and target for the organization/institution related to the field of study.
PLO16 Belirsiz Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. 3


Week Plan

Week Topic Preparation Methods
1 Globalization and its fiscal effects Traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
2 taxation authority traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
3 International taxation principles traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
4 international double taxation, no taxation and its avoidance traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
5 tax competition traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
6 tax havens traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
7 Electronic commerce and taxation traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
8 midterm exam Ölçme Yöntemleri:
Ödev
9 Taxation, international organizations and taxation approaches traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
10 OECD BEBS actions traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap
11 Taxation in the EU and Turkey traditional learning methods Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
12 Student assignment presentations 1 traditional learning methods Öğretim Yöntemleri:
Anlatım, Bireysel Çalışma, Soru-Cevap
13 Student assignment presentations 2 traditional learning methods Öğretim Yöntemleri:
Anlatım, Bireysel Çalışma, Soru-Cevap
14 Student assignment presentations 3 traditional learning methods Öğretim Yöntemleri:
Anlatım, Bireysel Çalışma, Soru-Cevap
15 Student assignment presentations 4 traditional learning methods Öğretim Yöntemleri:
Anlatım, Bireysel Çalışma, Soru-Cevap
16 final exam Ölçme Yöntemleri:
Yazılı Sınav
17 final exam Ölçme Yöntemleri:
Yazılı Sınav


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 4 56
Out of Class Study (Preliminary Work, Practice) 14 8 112
Assesment Related Works
Homeworks, Projects, Others 2 4 8
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 24 24
Total Workload (Hour) 212
Total Workload / 25 (h) 8,48
ECTS 8 ECTS

Update Time: 08.05.2024 11:28