PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MAL 526	INTERNATIONAL TAXATION AND EU TAX LAW	3 + 0	2nd Semester	6

COURSE DESCRIPTION

Course Level	Master's Degree
Course Type	Elective
Course Objective	The aim of this course, to increase knowledge of students about inrenational trade and taxation .
Course Content	Basic problems about international tax law, and problems about double taxation and harmonisation, taxation in EU .
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	The student comprehends the general principles of international tax law
2	The student of international income taxation that may arise in this area and understand the solutions to problems
3	Students understand the solutions to problems that reduce tax revenues by dissolving the nations tax base
4	Students understand the international context, the resulting projections of the problems in Turkey.
5	International and the context of Turkey in line with international taxation and evaluates problems and develops an analysis of available data

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07
LO 001	3	4		4	4		4
LO 002	3	4			4
LO 003	3	4			4		4
LO 004	4	5			4		4
LO 005		5			5		5
Sub Total	13	22		4	21		17
Contribution	3	4	0	1	4	0	3

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	2	28
Assignments	1	11	11
Mid-terms	1	25	25
Final examination	1	35	35
Presentation / Seminar Preparation	1	15	15
Total Work Load ECTS Credit of the Course			156 6

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MAL 526	INTERNATIONAL TAXATION AND EU TAX LAW	3 + 0	1	Turkish	2017-2018 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Prof. Dr. ERSAN ÖZ	ersanoz@pau.edu.tr		İİBF C0112	%

Goals		The aim of this course, to increase knowledge of students about inrenational trade and taxation .
Content		Basic problems about international tax law, and problems about double taxation and harmonisation, taxation in EU .

Topics

Weeks	Topics
1	International taxation and basic principles.
2	Introduction to EU
3	Analysing the Relationship between Turkey and EU
4	General Principals of Taxation in EU
5	Principals of VAT and Harmonization
6	Harmonization of VAT exemptions
7	Harmonization of Specific Consumption Tax
8	Harmonization of VAT rates
9	Midterm exam
10	Harmonization of special consumption tax
11	Harmonization of Income Tax
12	Comparison of International Taxes
13	Wealth Tax
14	General Discussion

Materials

Materials are not specified.

Resources

Resources	Resources Language
Ersan Öz (2008), Dış Ticarette Ulusal ve Uluslararası Vergilendirme, Nobel Kitabevi, Adana.	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student