International Taxation Law(HUK458)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| HUK458 | International Taxation Law | 8 | 2 | 0 | 0 | 2 | 2 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | French |
| Course Type | Elective |
| Course Level | Bachelor Degree |
| Course Instructor(s) | Balca ÇELENER bcelener@gsu.edu.tr (Email) Gizem Nur ÖZKAYA gizemmozkaya@gmail.com (Email) Aleyna KALENDER akalender@gsu.edu.tr (Email) |
| Assistant | |
| Objective |
The objective of this course is to : • provide a technically and academically challenging examination of the issues in international taxation faced by multinational corporations and individuals • develop the ability of the student to apply the fundamental principles of international taxation to a wide range of situations. |
| Content |
Week 1: Concepts of residence and domicile Week 2: Principles of source and residence Week 3 and 4: The extent of the Turkey’s jurisdiction to tax Week 5and 6: Tax treaties Week 7and 8: Systems of relieving double taxation Week 9: Midterm exam Weel 10 and 11: Tax havens – uses, national and supra-national initiatives to discourage their use Week 12: Midterm exam Week 1 and 11: Profit shifting via intra-group transfer pricing – national and supranational initiatives Week 11 and 12: How multinational corporations may defend against the charges to tax resulting from allegations of use of tax havens and manipulative transfer pricing practices Week 13 and 14: E-commerce |
| Course Learning Outcomes |
Having completed this unit the student is expected to demonstrate: 1. Understanding of the principles of source and residence as they affect the jurisdiction of a country to tax individuals and corporations 2. Analyse and criticise the principal tools available to individual governments to protect their tax base against cross border tax avoidance. 3. Appraise the work of supra-national bodies in developing frameworks for the treatment of cross border taxation issues |
| Teaching and Learning Methods | |
| References |
-Droit fiscal international / Gilbert Tixier, -Electronic commerce and international taxation / Richard L. Doernberg, Luc Hinnekens -Corporate residence and international taxation / Robert Couzin -Paradis fiscaux et opérations internationales: pays et zones àfiscalité privilégiée, mesures anti-évasion / [éd. par les] Francis Lefebvre, |
Theory Topics
| Week | Weekly Contents |
|---|
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Contribution of in-term studies to overall grade | 0 | 50 |
| Contribution of final exam to overall grade | 0 | 50 |
| Toplam | 0 | 100 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Assignments | 0 | 0 |
| Presentation | 0 | 0 |
| Midterm Examinations (including preparation) | 0 | 0 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 0 | 0 |
| Quiz | 0 | 0 |
| Term Paper/ Project | 0 | 0 |
| Portfolio Study | 0 | 0 |
| Reports | 0 | 0 |
| Learning Diary | 0 | 0 |
| Thesis/ Project | 0 | 0 |
| Seminar | 0 | 0 |
| Other | 0 | 0 |
| Toplam | 0 | 0 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Recognizing fundamental legal concepts, defining, interpreting and using them. | X | ||||
| 2 | Recognizing fundamental disciplines of law and their content, including legislation, case-law and the doctrine in the relevant discipline. | X | ||||
| 3 | Recognizing positive norms in the legislation and being able to define and explain the principals of methodology. | X | ||||
| 4 | Being able to determine, identify and restate legal problems. | X | ||||
| 5 | Being able to use legal interpretation principals in an efficient manner in order to analyse and resolve a legal problem and in order to develop a strategy. | X | ||||
| 6 | Being able to conduct academic researches on legal problems and to propose solutions. | X | ||||
| 7 | Assuming responsibility individually or collectively for resolving complicated legal problems. | X | ||||
| 8 | Being able to criticise positive norms of the law system. | X | ||||
| 9 | Being able to explain technical legal knowledge in Turkish, French and English verbally or in writing, being able to report personal opinion concerning a legal problem verbally or in writing in a persuasive manner. | X | ||||
| 10 | Being able to follow up the local and international legal literature, to update technical legal knowledge permanently, to use information technology in an efficient manner in order to achieve these goals. | X | ||||
| 11 | Being able to conduct comparative academic researches between different law systems. | X | ||||
| 12 | Respecting human rights and universal principals and notions of law. | X | ||||
| 13 | Respecting the ethical standarts, good faith, fairness and equity principals. | X | ||||
| 14 | Being sensitive to social problems, democracy, laicism and rule of law principal. | X | ||||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 14 | 2 | 28 |
| Working Hours out of Class | 1 | 5 | 5 |
| Assignments | 0 | 0 | 0 |
| Presentation | 0 | 0 | 0 |
| Midterm Examinations (including preparation) | 1 | 5 | 5 |
| Project | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Other Applications | 0 | 0 | 0 |
| Final Examinations (including preparation) | 1 | 5 | 5 |
| Quiz | 0 | 0 | 0 |
| Term Paper/ Project | 0 | 0 | 0 |
| Portfolio Study | 0 | 0 | 0 |
| Reports | 0 | 0 | 0 |
| Learning Diary | 0 | 0 | 0 |
| Thesis/ Project | 0 | 0 | 0 |
| Seminar | 0 | 0 | 0 |
| Other | 0 | 0 | 0 |
| Total Workload | 43 | ||
| Total Workload / 25 | 1.72 | ||
| Credits ECTS | 2 | ||