NEW MEDIA
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	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:	Non-Departmental Elective
Course Level:	Bachelor’s Degree (First Cycle)
Mode of Delivery:	Hybrid
Course Coordinator :	Prof. Dr. FİGEN TÜRÜDÜOĞLU
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 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.

Learning Outcomes

The students who have succeeded in this course;
1) the tax system in Turkey, tax technology, taxes applied to persons and corporations
2) the meaning, documentation and scope of customs tariff
3) the importance of customs and taxation principles on the growth/expansion decision of internatonal companies
4) the general functioning of international tax system , the principles of transfer pricing, sanctions, restrictions, permissions
5) the effect of customs and taxation principles on the growth/expansion decision of internatonal companies
6) the significant international trade agreements that Turkey included or not

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.

Weekly Detailed Course Contents

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

Sources

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

Evaluation System

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

ECTS / Workload Table

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

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)	To be able to critically interpret and discuss the theories, the concepts, the traditions, and the developments in the history of thought which are fundamental for the field of new media, journalism and communication.
2)	To be able to attain written, oral and visual knowledge about technical equipment and software used in the process of news and the content production in new media, and to be able to acquire effective abilities to use them on a professional level.
3)	To be able to get information about the institutional agents and generally about the sector operating in the field of new media, journalism and communication, and to be able to critically evaluate them.
4)	To be able to comprehend the reactions of the readers, the listeners, the audiences and the users to the changing roles of media environments, and to be able to provide and circulate an original contents for them and to predict future trends.
5)	To be able to apprehend the basic theories, the concepts and the thoughts related to neighbouring fields of new media and journalism in a critical manner.
6)	To be able to grasp global and technological changes in the field of communication, and the relations due to with their effects on the local agents.
7)	To be able to develop skills on gathering necessary data by using scientific methods, analyzing and circulating them in order to produce content.
8)	To be able to develop acquired knowledge, skills and competence upon social aims by being legally and ethically responsible for a lifetime, and to be able to use them in order to provide social benefit.
9)	To be able to operate collaborative projects with national/international colleagues in the field of new media, journalism and communication.
10)	To be able to improve skills on creating works in various formats and which are qualified to be published on the prestigious national and international channels.