BAHÇEŞEHİR UNIVERSITY BİLGİ PAKETİ / DERS KATALOĞU
| INTERIOR ARCHITECTURE AND ENVIRONMENTAL DESIGN | |||||
| 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 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 |
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) | Setting up various spaces in national and international contexts, carrying out designs, planning and applications that could satisfy various user groups and respond various requirements in the field of Interior Architecture, | |
| 2) | Analyzing the information gathered from the framework of actual physical, social and economical constraints and user requirements, and synthesizing these with diverse knowledge and considerations in order to create innovative spatial solutions, | |
| 3) | Generating creative, innovative, aesthetic and unique spatial solutions by using tangible and abstract concepts, | |
| 4) | Using at least one of the illustration and presentation technologies competently, that the field of interior architecture requires, | |
| 5) | Reporting, presenting and transferring the design, practice and research studies to the specialists or laymen by using visual, textual or oral communication methods, efficiently and accurately, | |
| 6) | Embracing and prioritizing man-environment relationships, user health, safety and security, and universal design principles in the field of interior architecture, | |
| 7) | Design understanding and decision making that respects social and cultural rights of the society, cultural heritage and nature, | |
| 8) | Being aware of national and international values, following developments and being equipped about ethical and aesthetical subjects in the fields of interior architecture, design and art, | |
| 9) | Having absolute conscious about legal regulations, standards and principles; and realizing professional ethics, duties and responsibilities in the field of Interior Architecture, |