COP4221 PWC – Taxation of International TradeBahçeşehir UniversityDegree Programs ENERGY SYSTEMS ENGINEERINGGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
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 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


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
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) Build up a body of knowledge in mathematics, science and Energy Systems Engineering subjects; use theoretical and applied information in these areas to model and solve complex engineering problems.
2) Ability to identify, formulate, and solve complex Energy Systems Engineering problems; select and apply proper modeling and analysis methods for this purpose.
3) Ability to design complex Energy systems, processes, devices or products under realistic constraints and conditions, in such a way as to meet the desired result; apply modern design methods for this purpose.
4) Ability to devise, select, and use modern techniques and tools needed for solving complex problems in Energy Systems Engineering practice; employ information technologies effectively.
5) Ability to design and conduct numerical or pysical experiments, collect data, analyze and interpret results for investigating the complex problems specific to Energy Systems Engineering.
6) Ability to cooperate efficiently in intra-disciplinary and multi-disciplinary teams; and show self-reliance when working on Energy Systems-related problems
7) Ability to communicate effectively in English and Turkish (if he/she is a Turkish citizen), both orally and in writing. Write and understand reports, prepare design and production reports, deliver effective presentations, give and receive clear and understandable instructions.
8) Recognize the need for life-long learning; show ability to access information, to follow developments in science and technology, and to continuously educate oneself.
9) Develop an awareness of professional and ethical responsibility, and behave accordingly. Be informed about the standards used in Energy Systems Engineering applications.
10) Learn about business life practices such as project management, risk management, and change management; develop an awareness of entrepreneurship, innovation, and sustainable development.
11) Acquire knowledge about the effects of practices of Energys Systems Engineering on health, environment, security in universal and social scope, and the contemporary problems of Energys Systems engineering; is aware of the legal consequences of Energys Systems engineering solutions.