POLITICAL SCIENCE AND INTERNATIONAL RELATIONS | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | COP4221 | ||||||||
Ders İsmi: | PWC – Taxation of International Trade | ||||||||
Ders Yarıyılı: |
Spring Fall |
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Ders Kredileri: |
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Language of instruction: | English | ||||||||
Ders Koşulu: | |||||||||
Ders İş Deneyimini Gerektiriyor mu?: | No | ||||||||
Type of course: | Non-Departmental Elective | ||||||||
Course Level: |
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Mode of Delivery: | Hybrid | ||||||||
Course Coordinator : | Prof. Dr. FİGEN TÜRÜDÜOĞLU | ||||||||
Course Lecturer(s): | |||||||||
Course Assistants: |
Course Objectives: | This course aims to provide an understanding for the students who would like to improve their knowledge and insight about the implementation of tax system across the world. Furthermore, it informs about taxation and customs procedure within applicable agreements and recent/further developments of taxation in international trade. Course will be corroborated with experienced case examples in order to interpret legal issues. |
Course Content: | This course is designed to provide an introduction to principles, procedures and practices about the taxation and customs aspects of international trade. The objectives include principles and practices used by taxpayers and occupied with import and export activities. Special emphasis is given on laws related to taxation and agreements/ cumulation group which facilitated international trade. This course will be supported by technological developments available for gathering, summarizing, analyzing and interpreting the data presented in Corporate tax, VAT, Indirect Tax and other information related with international taxation. Also it emphasizes ethical and legal aspects and considerations. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | Introduction • Definitions • Historical Background • International Position of Turkey • Agreements/Unions that Turkey included (GATT/OECD/Customs Union/FTA etc.) • Taxation Models in the World and Turkey | |
2) | Introduction and Basics Introduction to Global Taxation Models • Revenue Based Taxes • Sales Taxes (GST, VAT) (General Logic of VAT across the world) • Customs Taxes • Excise Taxes | |
3) | Introduction to General Principles of Taxation in Turkey • Income Tax • Corporate Income Tax • VAT • Customs Taxes | |
4) | Customs Taxation Principles • Customs Tariff • Customs Value • Origin of Goods • Applicable Customs Taxes in Turkey | |
5) | Customs Tariff Determination • Customs Tariff Interpretation Rules • Binding Tariff Information | |
6) | Customs Value Concept • Determination of Customs Value • Adjustment of Custom Value for Customs Taxation | |
7) | Regional Free Trade Agreements Analysis • Effects of FTAs on International Trade • FTAs that Turkey Included • Worldwide Applicable FTAs that are in force (NAFTA, ASEAN, APEC etc.) | |
8) | Implications of Origin Rules • Commercial Origin (non-preferential) • Cumulation Systems (WBOC / PEMOC) • Preferential Origin • Origin Calculation and Proof Documentation | |
9) | Sanctions, Restrictions, Permissions • Export Controls • Permissions for import/export • Anti-Dumping, Countervailing Duties | |
10) | Principles of VAT • General Principles of VAT • Withholding VAT • Exemptions | |
11) | International Tax Issues • Taxation Matters on International Corporate Structuring • Concept of Transfer Pricing • BEPS • VCT | |
12) | International Tax Treaties • Main Purpose of International Tax Treaties • Tax Treaties that Turkey is a party | |
13) | Tax Technologies • Global Trend in Tax • Authorities’ Approach • Companies Approach | |
14) | Latest Developments in International Tax / Future of Taxation |
Course Notes / Textbooks: | Ders Kitapları 1) Eropean Tax Law - Sixth Edition - Ben Terra & Peter Wattel 2) Customs Law of the European Union - 4th edition - Massimo Fabio PwC Business School Training Sunumları (Ders Notları) Temel Vergi Eğitimi -------------------------------------------Hafta 10 / Hafta 3 Genel Dış Ticaret Eğitimi ------------------------------------Hafta 4 / Hafta 5 / Hafta 6 / Hafta 7 / Hafta 8 / Hafta 9 Gümrük Uygulamalarında Sık Yapılan Hatalar --------Hafta 4 / Hafta 6 / Hafta 7 / Hafta 8 Gümrük İncelemeleri ------------------------------------------Hafta 6 / Hafta 7 / Hafta 8 Gümrük Mevuzatı ve Uygulamaları ------------------------Hafta 9 Transfer Fiyatlandırması Semineri ------------------------Hafta 11 Vergi Teknolojileri --------------------------------------------- Hafta 13 / Hafta 14 |
References: | PwC Global Yayınları 1) Paying Taxes 2016 2) Paying Taxes 2017 |
Ders Öğrenme Kazanımları | |||||||||||
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Program Outcomes | |||||||||||
1) Grasp basic theoretical and conceptual knowledge about the field and relations between them at the level of practice. | |||||||||||
2) Possess basic knowledge about the causes and effects of political transformations in societies. | |||||||||||
3) Possess knowledge about quantitative, qualitative and mixed research methods in social and behavioral sciences. | |||||||||||
4) Recognize historical patterns while evaluating contemporary political and social developments. | |||||||||||
5) Demonstrate interdisciplinary and critical approach while analyzing, synthesizing and forecasting domestic and foreign policy. | |||||||||||
6) Conduct studies in the field professionally, both independently or as a team member. | |||||||||||
7) Possess consciousness about lifelong learning based on Research & Development. | |||||||||||
8) Communicate with peers both orally and in writing, by using a foreign language at least at a level of European Language Portfolio B1 General Level and the necessary informatics and communication technologies. | |||||||||||
9) Apply field-related knowledge and competences into career advancement, projects for sustainable development goals, and social responsibility initiatives. | |||||||||||
10) Possess the habit to monitor domestic and foreign policy agenda as well as international developments. | |||||||||||
11) Possess competence to interpret the new political actors, theories and concepts in a global era. | |||||||||||
12) Evaluate the legal and ethical implications of advanced technologies on politics. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Grasp basic theoretical and conceptual knowledge about the field and relations between them at the level of practice. | |
2) | Possess basic knowledge about the causes and effects of political transformations in societies. | |
3) | Possess knowledge about quantitative, qualitative and mixed research methods in social and behavioral sciences. | |
4) | Recognize historical patterns while evaluating contemporary political and social developments. | |
5) | Demonstrate interdisciplinary and critical approach while analyzing, synthesizing and forecasting domestic and foreign policy. | |
6) | Conduct studies in the field professionally, both independently or as a team member. | |
7) | Possess consciousness about lifelong learning based on Research & Development. | |
8) | Communicate with peers both orally and in writing, by using a foreign language at least at a level of European Language Portfolio B1 General Level and the necessary informatics and communication technologies. | |
9) | Apply field-related knowledge and competences into career advancement, projects for sustainable development goals, and social responsibility initiatives. | |
10) | Possess the habit to monitor domestic and foreign policy agenda as well as international developments. | |
11) | Possess competence to interpret the new political actors, theories and concepts in a global era. | |
12) | Evaluate the legal and ethical implications of advanced technologies on politics. |
Semester Requirements | Number of Activities | Level of Contribution |
Midterms | 1 | % 40 |
Final | 1 | % 60 |
Total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 40 | |
PERCENTAGE OF FINAL WORK | % 60 | |
Total | % 100 |
Activities | Number of Activities | Duration (Hours) | Workload |
Course Hours | 14 | 3 | 42 |
Study Hours Out of Class | 14 | 7 | 98 |
Midterms | 1 | 2 | 2 |
Final | 1 | 2 | 2 |
Total Workload | 144 |