International Taxation Law(HUK458)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| HUK458 | International Taxation Law | 8 | 2 | 0 | 0 | 2 | 1 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | French |
| Course Type | Elective |
| Course Level | Bachelor Degree |
| Course Instructor(s) | Balca ÇELENER bcelener@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 | |
|---|---|---|
| Toplam | 0 | 0 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Toplam | 0 | 0 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Total Workload | 0 | ||
| Total Workload / 25 | 0,00 | ||
| Credits ECTS | 0 | ||