| MEDICINE | |||||
| 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. 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. |
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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 |
| 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) | 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 |
| 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 | |
| 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 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Integrates the knowledge, skills and attitudes acquired from basic and clinical medical sciences, behavioral sciences and social sciences, and uses them in health service delivery. | |
| 2) | In patient management, shows a biopsychosocial approach that takes into account the socio-demographic and sociocultural background of the individual, regardless of language, religion, race and gender. | |
| 3) | In the provision of health services, prioritizes the protection and development of the health of individuals and society. | |
| 4) | Taking into account the individual, societal, social and environmental factors affecting health; does the necessary work to maintain and improve the state of health. | |
| 5) | By recognizing the characteristics, needs and expectations of the target audience, provides health education to healthy/sick individuals and their relatives and other healthcare professionals. | |
| 6) | Shows a safe, rational and effective approach in health service delivery, prevention, diagnosis, treatment, follow-up and rehabilitation processes. | |
| 7) | Performs invasive and/or non-invasive procedures in diagnosis, treatment, follow-up and rehabilitation processes in a safe and effective way for the patient. | |
| 8) | Provides health services by considering patient and employee health and safety. | |
| 9) | In the provision of health services, takes into account the changes in the physical and socioeconomic environment on a regional and global scale, as well as the changes in the individual characteristics and behaviors of the people who apply to it. | |
| 10) | Takes good medical practice into account while carrying out his/her profession. | |
| 11) | Fulfills its duties and obligations within the framework of ethical principles, rights and legal responsibilities required by its profession. | |
| 12) | Demonstrates decisive behavior in providing high-quality health care, taking into account the integrity of the patient. | |
| 13) | Evaluates his/her performance in his/her professional practice by considering his/her emotions and cognitive characteristics. | |
| 14) | Advocates improving the provision of health services by considering the concepts of social reliability and social responsibility for the protection and development of public health. | |
| 15) | Can plan and carry out service delivery, training and consultancy processes related to individual and community health in cooperation with all components for the protection and development of health. | |
| 16) | Evaluates the impact of health policies and practices on individual and community health indicators and advocates increasing the quality of health services. | |
| 17) | The physician attaches importance to the protection of his/her own physical, mental and social health, and does what is necessary for this | |
| 18) | Shows exemplary behavior and leads the healthcare team during service delivery. | |
| 19) | Uses resources cost-effectively, for the benefit of society and in accordance with the legislation, in the planning, implementation and evaluation processes of health services in the health institution he/she is the manager of. | |
| 20) | Establishes positive communication within the health team it serves and assumes different team roles when necessary. | |
| 21) | Is aware of the duties and responsibilities of the health workers in the health team and acts accordingly. | |
| 22) | In the professional practices, works in harmony and effectively with the colleagues and other professional groups. | |
| 23) | Communicates effectively with patients, their relatives, healthcare professionals, other professional groups, institutions and organizations. | |
| 24) | Communicates effectively with individuals and groups that require a special approach and have different socio-cultural characteristics. | |
| 25) | In the diagnosis, treatment, follow-up and rehabilitation processes, shows a patient-centered approach that associates the patient with the decision-making mechanisms. | |
| 26) | Plans and implements scientific research, when necessary, for the population it serves, and uses the results and/or the results of other research for the benefit of the society. | |
| 27) | Reaches and critically evaluates current literature knowledge about his/her profession. | |
| 28) | Applies the principles of evidence-based medicine in clinical decision making. | |
| 29) | Uses information technologies to increase the effectiveness of its work on health care, research and education. | |
| 30) | Effectively manages individual work processes and career development. | |
| 31) | Demonstrates skills in acquiring and evaluating new knowledge, integrating it with existing knowledge, applying it to professional situations and adapting to changing conditions throughout professional life. | |
| 32) | Selects the right learning resources to improve the quality of the health service it offers, organizes its own learning process |