GRADUATE SCHOOL

Public Law Without Thesis (Turkish)

KHUK 540 | Course Introduction and Application Information

Course Name
International Tax Law
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
KHUK 540
Fall/Spring
3
0
3
7.5

Prerequisites
None
Course Language
Turkish
Course Type
Elective
Course Level
Second Cycle
Mode of Delivery -
Teaching Methods and Techniques of the Course -
Course Coordinator
Course Lecturer(s)
Assistant(s) -
Course Objectives The aim of this course is to gain knowledge about basic concepts of international tax law, prevention of double taxation, interpretation of tax agreements, sharing of taxation authority, nature of transfer pricing, exchange of tax information, aid in tax collection and international tax disputes.
Learning Outcomes The students who succeeded in this course;
  • The students who succeeded in this course can; • Explain the basic concepts of international tax law.
  • Compare methods of prevention of double taxation.
  • Interpret the legal and economic aspects of tax agreements.
  • Compare the results of the sharing of taxation authority between states.
  • Prepare transfer pricing report.
  • • Analyze the effects of tax information exchange on governments and taxpayers.
  • Analyze the effects of tax information exchange on governments and taxpayers.
  • Evaluate the importance of assistance in tax collection for governments and taxpayers.
Course Description Definition basic principles and concepts of international tax law, types of tax agreements and their legal and economic interpretation, economic implications of the sharing of taxation authority between the states are the objeckts of this course.

 



Course Category

Core Courses
Major Area Courses
Supportive Courses
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 General Principles of International Tax Law Işık, 2014, Chapter 1
2 Double Taxation Işık, 2014, Chapter 2
3 Tax Agreements Işık, 2014, Chapter 3
4 Basic Concepts in Sharing Taxation Authority Işık, 2014, Chapter 4
5 Share of Taxation Authority in Terms of Income and Wealth I Işık, 2014, Chapter 5
6 Share of Taxation Authority in Terms of Income and Wealth II Işık, 2014, Chapter 5
7 Transfer Pricing Işık, 2014, Chapter 6
8 Midterm Exam -
9 Thin Capitalisation Işık, 2014, Chapter 6
10 Non Discrimination Işık, 2014, Chapter 7
11 Exchange of İnformation Işık, 2014, Chapter 8
12 Assistance in the Collection Taxes contracts Işık, 2014, Chapter 9
13 Elimination of Double Taxation Işık, 2014, Chapter 11
14 Settlement of International Tax Disputes Işık, 2014, Chapter 12
15 Review of the semester
16 Final exam

 

Course Notes/Textbooks

Hüseyin IŞIK, Uluslararası Vergilendirme, İstanbul, 2014, , XII Levha Yayınları. 

Suggested Readings/Materials

Billur Yaltı, Uluslararası Vergi Anlaşmaları, İstanbul, 1995, Beta Basım Yayım.

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
1
10
Project
1
20
Seminar / Workshop
Oral Exams
Midterm
1
30
Final Exam
1
40
Total

Weighting of Semester Activities on the Final Grade
3
60
Weighting of End-of-Semester Activities on the Final Grade
1
40
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Theoretical Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: '.16.' x total hours)
16
0
Study Hours Out of Class
15
6
90
Field Work
0
Quizzes / Studio Critiques
0
Portfolio
0
Homework / Assignments
0
Presentation / Jury
1
15
15
Project
1
27
27
Seminar / Workshop
0
Oral Exam
0
Midterms
1
20
20
Final Exam
1
25
25
    Total
225

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

Consolidates the interpretation ability with an analytic and integral point of view on the basis of legal norms in the field of public law.

X
2

Develops her/his knowledge in expertise level regarding the terms and institutions in public law and its subdivisions.

X
3

Forms new information by combining theoretical and applied knowledge obtained in public law with the knowledge from different disciplines.

X
4

Solves problems by using the theoretical and applied knowledge obtained in expertise level regarding private law.

X
5

Uses the research methods unique to the area of public law.

X
6

Transfers the knowledge and equipments to be obtained in expertise level regarding public law and its subdivisions in an efficient way both in written and verbally.

7

Solves the legal problems especially, the disputes before the courts.

X
8

Considers social, scientific and ethic values in the processing and evaluation phases of knowledge.

X
9

Carries on a study independently which requires expertise in public law and its subdivisions.

X
10

Prepares an authentic dissertation/term project in compliance with the scientific criteria in public law.

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 


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