MEDICINE
Bachelor	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF-LLL: Level 7

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. 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

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.

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)	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.	1
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.	5
3)	In the provision of health services, prioritizes the protection and development of the health of individuals and society.	3
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.	2
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.	1
6)	Shows a safe, rational and effective approach in health service delivery, prevention, diagnosis, treatment, follow-up and rehabilitation processes.	2
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.	1
8)	Provides health services by considering patient and employee health and safety.	2
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.	2
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.	2
12)	Demonstrates decisive behavior in providing high-quality health care, taking into account the integrity of the patient.	2
13)	Evaluates his/her performance in his/her professional practice by considering his/her emotions and cognitive characteristics.	2
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.	2
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.	2
16)	Evaluates the impact of health policies and practices on individual and community health indicators and advocates increasing the quality of health services.	2
17)	The physician attaches importance to the protection of his/her own physical, mental and social health, and does what is necessary for this	2
18)	Shows exemplary behavior and leads the healthcare team during service delivery.	2
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