| MATHEMATICS (TURKISH, PHD) | |||||
| PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| THK5304 | Taxing Issues in Business Transactions | Fall | 3 | 0 | 3 | 8 |
| The course opens with the approval of the Department at the beginning of each semester |
| Language of instruction: | Tr |
| Type of course: | Departmental Elective |
| Course Level: | |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Dr. Öğr. Üyesi AYŞE ŞAHİN |
| Course Lecturer(s): |
Dr. Öğr. Üyesi HAMDİ DENİZ EGE GÖKTUNA |
| Course Objectives: | This course within the framework of the interaction of two branches of law, aims to approach and demonstrate the features of tax law in commercial institutions. |
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The students who have succeeded in this course; Students will analyze the basic concepts and principles of tax law. Students will be able to observe the effects of tax law concepts and principles in private law and especially in commercial law. Students will discuss the status of the taxation of basic institutions of commercial law. Students will analyze the taxational process of The process of reorganizaton of companies. Students will find solutions regarding the tax problems arise in commercial transactions |
| Relationship between Tax Law and other Private Law diciplines Relationship between Commercial Law and Tax Law The impacts of provisions in Turkish Commercial Code No. 6102 regarding commercial transactions to tax law Taxational Aspect of Commercial Books and Financial reports The effects of the removal of ultra vires principle with the new Turkish Commercial Code Taxation of Mergers, divisions Tax issues in the corporate groups. Anonymous and properties for the tax transfer of shares in a limited liability company Features related to tax dividends in joint-stock company |
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| Course Notes: | Vergi Hukukunda Birleşme , Bölünme ve Hisse Değişimi İşlemleri - Hamdi Deniz Ege Göktuna |
| References: | Yeni Ticaret Kanununun Vergi Hukukuna Etkileri - Hasan Dursun |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 14 | % 10 |
| Laboratory | % 0 | |
| Application | % 0 | |
| Field Work | % 0 | |
| Special Course Internship (Work Placement) | % 0 | |
| Quizzes | % 0 | |
| Homework Assignments | % 0 | |
| Presentation | % 0 | |
| Project | % 0 | |
| Seminar | % 0 | |
| Midterms | 1 | % 30 |
| Preliminary Jury | % 0 | |
| Final | 1 | % 60 |
| Paper Submission | % 0 | |
| Jury | % 0 | |
| Bütünleme | % 0 | |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| Total | % 100 | |
| Activities | Number of Activities | Duration (Hours) | Workload |
| Course Hours | 16 | 3 | 48 |
| Laboratory | 0 | 0 | 0 |
| Application | 2 | 20 | 40 |
| Special Course Internship (Work Placement) | 0 | 0 | 0 |
| Field Work | 0 | 0 | 0 |
| Study Hours Out of Class | 0 | 0 | 0 |
| Presentations / Seminar | 1 | 20 | 20 |
| Project | 0 | 0 | 0 |
| Homework Assignments | 0 | 0 | 0 |
| Quizzes | 2 | 10 | 20 |
| Preliminary Jury | 0 | ||
| Midterms | 1 | 15 | 15 |
| Paper Submission | 0 | ||
| Jury | 0 | ||
| Final | 1 | 20 | 20 |
| Total Workload | 163 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution |