| Dersin Dili |
İngilizce |
| Türü |
Seçmeli |
| Dersin Düzeyi |
Yüksek Lisans |
| Dersi Veren(ler) |
Balca ÇELENER
bcelener@gsu.edu.tr (Email)
|
| Dersin Yardımcıları |
|
| Dersin Amacı |
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.
|
| İçerik |
Tax havens – uses, national and supra-national initiatives to discourage their use
Profit shifting via intra-group transfer pricing – national and supranational initiatives
How multinational corporations may defend against the charges to tax resulting from allegations of use of tax havens and manipulative transfer pricing practices
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| Dersin Öğrenme Çıktıları |
|
| Öğretim Yöntemleri |
|
| Kaynaklar |
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