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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MAB 605INTERNATIONAL TAXATION3 + 03rd Semester7,5

COURSE DESCRIPTION
Course Level Doctorate Degree
Course Type Elective
Course Objective To teach appliciation of tax jurisdiction. .
Course Content The problem of equity of division at income in point of the world, internatiol taxation problems and its solving: double taxation and the models. International tax competition. Tax haven. Tax Union in the world. .
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Students learn The basic principles of international tax law
2They learn taxation of foreign trade on the Turkey.
3They comprehend legislation on customs duties
4They learn taxation of foreign trade

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07
LO 001132 4 4
LO 002 32 4 3
LO 003 52 4 3
LO 004       
Sub Total1116 12 10
Contribution0320303

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14342
Assignments12020
Mid-terms13030
Final examination14040
Presentation / Seminar Preparation12121
Total Work Load

ECTS Credit of the Course






195

7,5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2017-2018 Fall1ERSAN ÖZ


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MAB 605 INTERNATIONAL TAXATION 3 + 0 1 Turkish 2017-2018 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Prof. Dr. ERSAN ÖZ ersanoz@pau.edu.tr İİBF C0112 %
Goals To teach appliciation of tax jurisdiction. .
Content The problem of equity of division at income in point of the world, internatiol taxation problems and its solving: double taxation and the models. International tax competition. Tax haven. Tax Union in the world. .
Topics
WeeksTopics
1 International taxation and basic principles.
2 Taxation of foreign trade on the Turkey: Customs duties
3 Customs duties on the Turkey: theory and legislation
4 Taxes on foreign trade in the Turkey and similar obligations
5 The other financial obligations of foreign trade
6 Electronic commerce and customs duties. Customs Tax Disputes
7 The contribution of foreign trade taxes, tax revenues
8 Applied in the European Union's foreign trade
9 Midterm exam
10 Applied in the USA's foreign trade
11 Applied in the Russia's foreign trade
12 Applied in the china's foreign trade
13 Applied in the Japan's foreign trade
14 Generel reviews
Materials
Materials are not specified.
Resources
ResourcesResources Language
Ersan Öz (2008), Dış Ticarette Ulusal ve Uluslararası Vergilendirme, Nobel Kitabevi, Adana.Türkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes