PERFORMING ARTS
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	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)	They acquire theoretical, historical and aesthetic knowledge specific to their field by using methods and techniques related to performing arts (acting, dance, music, etc.).
2)	They have knowledge about art culture and aesthetics and they provide the unity of theory and practice in their field.
3)	They are aware of national and international values in performing arts.
4)	Abstract and concrete concepts of performing arts; can transform it into creative thinking, innovative and original works.
5)	They have the sensitivity to run a business successfully in their field.
6)	Develops the ability to perceive, think, design and implement multidimensional from local to universal.
7)	They have knowledge about the disciplines that the performing arts field is related to and can evaluate the interaction of the sub-disciplines within their field.
8)	They develop the ability to perceive, design, and apply multidimensionality by having knowledge about artistic criticism methods.
9)	They can share original works related to their field with the society and evaluate their results and question their own work by using critical methods.
10)	They follow English language resources related to their field and can communicate with foreign colleagues in their field.
11)	By becoming aware of national and international values in the field of performing arts, they can transform abstract and concrete concepts into creative thinking, innovative and original works.
12)	They can produce original works within the framework of an interdisciplinary understanding of art.
13)	Within the framework of the Performing Arts Program and the units within it, they become individuals who are equipped to take part in the universal platform in their field.
14)	Within the Performing Arts Program, according to the field of study; have competent technical knowledge in the field of acting and musical theater.
15)	They use information and communication technologies together with computer software that is at least at the Advanced Level of the European Computer Use License as required by the field.