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	-
National Occupation Classification	-
Course Coordinator	Dr. Öğr. Üyesi Hüseyin IŞIK
Course Lecturer(s)	Dr. Öğr. Üyesi Hüseyin IŞIK
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.
Related Sustainable Development Goals

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

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.

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

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

#	Program Competencies/Outcomes	* Contribution Level
#	Program Competencies/Outcomes	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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