CIVIL 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 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)	Adequate knowledge in mathematics, science and civil engineering; the ability to use theoretical and practical knowledge in these areas in complex engineering problems.
2)	Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modeling methods for this purpose.
3)	Ability to design a complex system, process, structural and/or structural members to meet specific requirements under realistic constraints and conditions; ability to apply modern design methods for this purpose.
4)	Ability to develop, select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in civil engineering applications; ability to use civil engineering technologies effectively.
5)	Ability to design, conduct experiments, collect data, analyze and interpret results for the study of complex engineering problems or civil engineering research topics.
6)	Ability to work effectively within and multi-disciplinary teams; individual study skills.
7)	Ability to communicate effectively in English and Turkish (if he/she is a Turkish citizen), both orally and in writing.
8)	Awareness of the necessity of lifelong learning; ability to access information to follow developments in civil engineering technology.
9)	To act in accordance with ethical principles, professional and ethical responsibility; having awareness of the importance of employee workplace health and safety.
10)	Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development.
11)	Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of civil engineering solutions.