ENERGY SYSTEMS ENGINEERING
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. 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

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)	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.