| ARCHITECTURE | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
| 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. |
| 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. |
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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. |
| The teaching methods of the course are Project, Collaborative Learning, Guest Speaker, Lecture, Individual Study, Problem Solving. 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. |
| 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 |
| 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 |
| 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 | |
| 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 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Using the theoretical/conceptual and practical knowledge acquired for architectural design, design activities and research. | 3 |
| 2) | Identifying, defining and effectively discussing aesthetic, functional and structural requirements for solving design problems using critical thinking methods. | 3 |
| 3) | Being aware of the diversity of social patterns and user needs, values and behavioral norms, which are important inputs in the formation of the built environment, at local, regional, national and international scales. | |
| 4) | Gaining knowledge and skills about architectural design methods that are focused on people and society, sensitive to natural and built environment in the field of architecture. | 3 |
| 5) | Gaining skills to understand the relationship between architecture and other disciplines, to be able to cooperate, to develop comprehensive projects; to take responsibility in independent studies and group work. | |
| 6) | Giving importance to the protection of natural and cultural values in the design of the built environment by being aware of the responsibilities in terms of human rights and social interests. | |
| 7) | Giving importance to sustainability in the solution of design problems and the use of natural and artificial resources by considering the social, cultural and environmental issues of architecture. | |
| 8) | Being able to convey and communicate all kinds of conceptual and practical thoughts related to the field of architecture by using written, verbal and visual media and information technologies. | 3 |
| 9) | Gaining the ability to understand and use technical information about building technology such as structural systems, building materials, building service systems, construction systems, life safety. | |
| 10) | Being aware of legal and ethical responsibilities in design and application processes. |