BAHÇEŞEHİR UNIVERSITY BİLGİ PAKETİ / DERS KATALOĞU
| BUSINESS ADMINISTRATION | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
Course Introduction and Application Information
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| COP4221 | PWC – Taxation of International Trade | Spring Fall |
3 | 0 | 3 | 6 |
| This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester. |
Basic information
| Language of instruction: | English |
| Type of course: | Departmental Elective |
| Course Level: | Bachelor’s Degree (First Cycle) |
| Mode of Delivery: | Hybrid |
| Course Coordinator : | Prof. Dr. ELİF OKAN |
| Recommended Optional Program Components: | None |
| 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 international trade and tax system across the world. Furthermore, it informs about taxation and customs procedures within applicable agreements and recent/further developments of taxation in international trade. The students who attend this course will be educated about the commercial operations of corporation acting in multiple jurisdictions and taxation practices of several countries. Course will be corroborated with experienced case examples in order to interpret legal issues. Students will have an insight about how customs and taxation system applies in international trade around the world. Customs principles and direct/indirect taxes will be demonstrated to improve the ability of interpretation about the effect of taxation on international trade across the world. |
Learning Outcomes
|
The students who have succeeded in this course; The students who have succeeded in this course; 1. To have knowledge of global taxation and customs regulations. 2. To have basic knowledge of the tax legislation and practices in Turkey. 3. To have a basic understanding of import, export, customs regulations, regional free zones, and global free zones. 4. To possess basic knowledge of investment incentives and corporate tax issues in Turkey. 5. To be well-informed about the digitalization of taxation, tariff systems, and free trade zone activities. 6. To have experience in creating projects on the above topics by compiling information from various country sources. |
Course Content
| The teaching methods of the course are Project, Collaborative Learning, Guest Speaker, Lecture, Individual Study, Problem Solving. 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. |
Weekly Detailed Course Contents
| Week | Subject | Related Preparation |
| 1) | Course Outline | |
| 2) | Introduction to Taxation •Tax Types in Detail (Income Tax,VAT,Customs, Excise) | Quiz 1 |
| 3) | Introduction to Global Taxation Introduction to Taxes •İntroduction to Global Taxation Models | Quiz 2 |
| 4) | Introduction to General Principles of Taxation in Turkey •Tax Types in Detail (Income Tax, VAT, Customs, Excise) | Quiz 3 |
| 5) | Custom Taxation Principles , FTA’s and Export – Import Control •Customs Tariff and Rules •Applicable Customs Taxes in Turkey •Regional Free Trade Agreements Analysis •Worldwide Applicable FTAs that are in force (NAFTA, ASEAN, APEC etc.) Economic,Money,Political Unions | Quiz 4 |
| 6) | Investment Incentive System in Turkey & Corporate Tax Applications | Quiz 5 |
| 7) | International Tax Issues •Concept of Transfer Pricing -BEPS •International Taxation - VCT | Quiz 6 |
| 8) | E-Transformation & Data Analytics | Quiz 7 |
| 9) | Hierarchy of Norms & International (Tax) Treaty | Quiz 8 |
| 10) | Latest Developments in International Tax / Future of Taxation & Presentation Skills •Digital Economy & Tax •Digitalisation of VAT Compliance | Quiz 9 |
| 11) | Group Project Final Presentations | Quiz 10 |
| 12) | Group Project Final Presentations | |
| 13) | Career Planning & Opportunities of PwC | |
| 14) | The Expectations of Companies from Professionals |
Sources
| Course Notes / Textbooks: | 1) European Tax Law - Sixth Edition - Ben Terra & Peter Wattel 2) Customs Law of the European Union - 4th edition - Massimo Fabio 3) International Commercial Tax – Peter Harris and David Oliver Presentations |
| References: | Lecturer's Slides |
Evaluation System
| Semester Requirements | Number of Activities | Level of Contribution |
| Quizzes | 10 | % 60 |
| Final | 1 | % 40 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 60 | |
| PERCENTAGE OF FINAL WORK | % 40 | |
| Total | % 100 | |
ECTS / Workload Table
| Activities | Number of Activities | Duration (Hours) | Workload |
| Course Hours | 13 | 3 | 39 |
| Study Hours Out of Class | 13 | 6 | 78 |
| Quizzes | 10 | 3 | 30 |
| Final | 1 | 2 | 2 |
| Total Workload | 149 | ||
Contribution of Learning Outcomes to Programme Outcomes
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Being able to identify problems and ask right questions | |
| 2) | Having problem solving skills and developing necessary analytical attitude | |
| 3) | Comprehending theoretical arguments along with counter arguments in detail | |
| 4) | Gaining awareness of lifelong learning and being qualified for pursuing graduate education | |
| 5) | Applying theoretical concepts in project planning | |
| 6) | Communicating efficiently by accepting differences and carrying out compatible teamwork | |
| 7) | Increasing efficiency rate in business environment | |
| 8) | Developing innovative and creative solutions in face of uncertainty | |
| 9) | Researching to gather information for understanding current threats and opportunities in business | |
| 10) | Being aware of the effects of globalization on society and business while deciding | |
| 11) | Possessing digital competence and utilizing necessary technology | |
| 12) | Communicating in at least one foreign language in academic and daily life | |
| 13) | Possessing managing skills and competence | |
| 14) | Deciding with the awareness of the legal and ethical consequences of business operations | |
| 15) | Expressing opinions that are built through critical thinking process in business and academic environment |