COP4221 PWC – Taxation of International TradeBahçeşehir UniversityDegree Programs CARTOON AND ANIMATIONGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
CARTOON AND ANIMATION
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 Fall
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 have theoretical and practical knowledge and skills in cartoon and animation.
2) To be able to develop research, observation-experience, evaluation skills in the field of cartoon and animation and effectively communicate ideas, convincing actions and emotions using cartoon and animation and performance principles in every direction.
3) Making animated films with various artistic styles and techniques.
4) Designing the cartoon and animation production process using initiative, applying it with creativity and presenting it with personal style.
5) To be a team member in the production process of cartoon and animations, to be able to take responsibility and manage the team members under their responsibility and to lead them.
6) To be able to evaluate cartoon and animations in the framework of their knowledge and skills.
7) To be able to define and manage learning requirements in the field of cartoon and animation.
8) To be able to communicate with related organizations by sharing scientific and artistic works in cartoon and animation and to share information and skills in the field.
9) To monitor developments in the field of cartoon and animation using foreign languages ​​and to communicate with foreign colleagues.
10) To be able to use general information and communication technologies at advanced level with all kinds of technical tools and computer software used in cartoon and animations.
11) Using critical thinking skills and problem solving strategies in all aspects of development and production, effectively communicating ideas, emotions and intentions visually, verbally and in writing, and effectively incorporating technology in the development of cartoon and animation projects.
12) To have sufficient knowledge about ethical values ​​and universal values ​​in the field of cartoon and animation.