Course Detail
Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| INTERNATIONAL TAX LAW | HUK4215644 | Spring Semester | 2+0 | 2 | 4 |
| Course Program | Perşembe 12:00-12:45 Perşembe 13:30-14:15 |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | English |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Prof.Dr. Hakan ÜZELTÜRK |
| Name of Lecturer(s) | Prof.Dr. Hakan ÜZELTÜRK |
| Assistant(s) | Öğr. Gör. Aytuğ Ataç |
| Aim | The purpose of this course is to provide students with knowledge regarding the fundamental functioning of international tax law and to examine, from a technical and academic perspective, the international tax issues faced by multinational corporations and individuals. |
| Course Content | This course contains; General principles of Turkish tax system Part I.,General principles of Turkish tax system part II.,The fundemental principles of international tax,The European Union Tax System,Taxpayers’ rights,Tax Havens,Income tax,Corporation tax,Consumption taxes,Tax Crimes,Settlement of Disputes,Case Studies-1,Case Studies-2,Case Studies-3. |
| Course Learning Outcomes | Teaching Methods | Assessment Methods |
| It evaluates the International Tax Treaty Models. | 10, 16, 9 | A |
| It analyzes the general principles and foundations of international tax law. | 10, 16, 9 | A |
| It analyzes the current issues of international tax law. | 10, 16, 9 | A |
| It discusses how the principles of residence and source affect a country's authority to tax individuals and entities. | 10, 16, 9 | A |
| It analyzes the tools available to states to protect their tax bases against international tax avoidance. | 10, 16, 9 | A |
| It reviews the methods developed by supranational organizations to address cross-border taxation issues. | 10, 16, 9 | A |
| It analyzes the legal structure of International Tax Treaties. | 10, 16, 9 | A |
| It discusses the elimination of international legal double taxation and the prevention of discrimination. | 10, 16, 9 | A |
| It evaluates the concepts of international tax evasion and tax avoidance. | 10, 16, 9 | A |
| It analyzes the concept of information exchange. | 10, 16, 9 | A |
| It evaluates disputes arising from International Tax Treaties and their resolution methods. | 10, 16, 9 | A |
| It evaluates the topic of globalization and new trends in taxation. | 10, 16, 9 | A |
| Teaching Methods: | 10: Discussion Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | General principles of Turkish tax system Part I. | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 2 | General principles of Turkish tax system part II. | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 3 | The fundemental principles of international tax | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 4 | The European Union Tax System | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 5 | Taxpayers’ rights | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 6 | Tax Havens | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 7 | Income tax | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 8 | Corporation tax | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 9 | Consumption taxes | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 10 | Tax Crimes | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 11 | Settlement of Disputes | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 12 | Case Studies-1 | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 13 | Case Studies-2 | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 14 | Case Studies-3 | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| Resources |
| Lecture Notes,Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | 1. Know legal concepts and institutions; list the relations between these concepts and institutions. | X | |||||
| 2 | 2. In addition to theoretical knowledge comprehend using, comparing, interpreting and the substance and procedures of implementation of legal rules. | X | |||||
| 3 | 3. Know historical development process of law and legal systems as a branch of science. | ||||||
| 4 | 4. Have information on contemporary legal regulations, court judgments and jurisprudential views. | X | |||||
| 5 | 5. Evaluate, interpret; and make researches on legal regulations, court judgments and jurisprudential views by a methodological approach. | X | |||||
| 6 | 6. Settle legal disputes departing from legal rules, court judgments and jurisprudential views. | X | |||||
| 7 | 7. Have the ability to find solutions to legal disputes; take initiative; behave independently and creatively. | ||||||
| 8 | 8. Resort to assistance of different fields of expertise in dealing with the unpredictable problems encountered in legal practice and take responsibility in team works. | ||||||
| 9 | 9. Undertake planning and management of activities for professional progress of employees working under their authority and responsibility. | ||||||
| 10 | 10. Follow and evaluate the developments in theory and practice of law. | X | |||||
| 11 | 11. Deal with the social and legal problems with a critical perspective and produce solutions for these problems. | X | |||||
| 12 | 12. Have the awareness of the need for life-long learning (continuous education). | X | |||||
| 13 | 13. Inform individuals and institutions on legal subjects; present oral and written proposals with reasoning. | X | |||||
| 14 | 14. Use information and communication technologies in the field of legal profession effectively. | X | |||||
| 15 | 15. Know a foreign language at the level of following international developments and communicating with other lawyers worldwide. | ||||||
| 16 | 16. Plan professional projects and activities and implement them with sense of social responsibility. | ||||||
| 17 | 17. Have the basic knowledge of the structure of international society and forms of relations; and evaluates international problems. | ||||||
| 18 | 18. As a lawyer who recognizes universal principles of law, protects and defends rule of law quality of Turkish Republic. | ||||||
| 19 | 19. Have a sense of professional and ethical responsibility. | ||||||
| 20 | 20. Have the capacity of evaluation and competency of finding solutions for legal disputes from the point of positive and ideal law. | ||||||
Assessment Methods
| Contribution Level | Relative Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 0 | 0 | 0 | |||
| Guided Problem Solving | 0 | 0 | 0 | |||
| Resolution of Homework Problems and Submission as a Report | 0 | 0 | 0 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 0 | 0 | 0 | |||
| General Exam | 0 | 0 | 0 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 0 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(0/30) | 0 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| INTERNATIONAL TAX LAW | HUK4215644 | Spring Semester | 2+0 | 2 | 4 |
| Course Program | Perşembe 12:00-12:45 Perşembe 13:30-14:15 |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | English |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Elective |
| Course Coordinator | Prof.Dr. Hakan ÜZELTÜRK |
| Name of Lecturer(s) | Prof.Dr. Hakan ÜZELTÜRK |
| Assistant(s) | Öğr. Gör. Aytuğ Ataç |
| Aim | The purpose of this course is to provide students with knowledge regarding the fundamental functioning of international tax law and to examine, from a technical and academic perspective, the international tax issues faced by multinational corporations and individuals. |
| Course Content | This course contains; General principles of Turkish tax system Part I.,General principles of Turkish tax system part II.,The fundemental principles of international tax,The European Union Tax System,Taxpayers’ rights,Tax Havens,Income tax,Corporation tax,Consumption taxes,Tax Crimes,Settlement of Disputes,Case Studies-1,Case Studies-2,Case Studies-3. |
| Course Learning Outcomes | Teaching Methods | Assessment Methods |
| It evaluates the International Tax Treaty Models. | 10, 16, 9 | A |
| It analyzes the general principles and foundations of international tax law. | 10, 16, 9 | A |
| It analyzes the current issues of international tax law. | 10, 16, 9 | A |
| It discusses how the principles of residence and source affect a country's authority to tax individuals and entities. | 10, 16, 9 | A |
| It analyzes the tools available to states to protect their tax bases against international tax avoidance. | 10, 16, 9 | A |
| It reviews the methods developed by supranational organizations to address cross-border taxation issues. | 10, 16, 9 | A |
| It analyzes the legal structure of International Tax Treaties. | 10, 16, 9 | A |
| It discusses the elimination of international legal double taxation and the prevention of discrimination. | 10, 16, 9 | A |
| It evaluates the concepts of international tax evasion and tax avoidance. | 10, 16, 9 | A |
| It analyzes the concept of information exchange. | 10, 16, 9 | A |
| It evaluates disputes arising from International Tax Treaties and their resolution methods. | 10, 16, 9 | A |
| It evaluates the topic of globalization and new trends in taxation. | 10, 16, 9 | A |
| Teaching Methods: | 10: Discussion Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | General principles of Turkish tax system Part I. | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 2 | General principles of Turkish tax system part II. | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 3 | The fundemental principles of international tax | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 4 | The European Union Tax System | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 5 | Taxpayers’ rights | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 6 | Tax Havens | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 7 | Income tax | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 8 | Corporation tax | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 9 | Consumption taxes | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 10 | Tax Crimes | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 11 | Settlement of Disputes | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 12 | Case Studies-1 | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 13 | Case Studies-2 | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| 14 | Case Studies-3 | Lecture Notes: Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
| Resources |
| Lecture Notes,Judgments of the European Court of Human Rights and the Court of Justice of the European Union |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | 1. Know legal concepts and institutions; list the relations between these concepts and institutions. | X | |||||
| 2 | 2. In addition to theoretical knowledge comprehend using, comparing, interpreting and the substance and procedures of implementation of legal rules. | X | |||||
| 3 | 3. Know historical development process of law and legal systems as a branch of science. | ||||||
| 4 | 4. Have information on contemporary legal regulations, court judgments and jurisprudential views. | X | |||||
| 5 | 5. Evaluate, interpret; and make researches on legal regulations, court judgments and jurisprudential views by a methodological approach. | X | |||||
| 6 | 6. Settle legal disputes departing from legal rules, court judgments and jurisprudential views. | X | |||||
| 7 | 7. Have the ability to find solutions to legal disputes; take initiative; behave independently and creatively. | ||||||
| 8 | 8. Resort to assistance of different fields of expertise in dealing with the unpredictable problems encountered in legal practice and take responsibility in team works. | ||||||
| 9 | 9. Undertake planning and management of activities for professional progress of employees working under their authority and responsibility. | ||||||
| 10 | 10. Follow and evaluate the developments in theory and practice of law. | X | |||||
| 11 | 11. Deal with the social and legal problems with a critical perspective and produce solutions for these problems. | X | |||||
| 12 | 12. Have the awareness of the need for life-long learning (continuous education). | X | |||||
| 13 | 13. Inform individuals and institutions on legal subjects; present oral and written proposals with reasoning. | X | |||||
| 14 | 14. Use information and communication technologies in the field of legal profession effectively. | X | |||||
| 15 | 15. Know a foreign language at the level of following international developments and communicating with other lawyers worldwide. | ||||||
| 16 | 16. Plan professional projects and activities and implement them with sense of social responsibility. | ||||||
| 17 | 17. Have the basic knowledge of the structure of international society and forms of relations; and evaluates international problems. | ||||||
| 18 | 18. As a lawyer who recognizes universal principles of law, protects and defends rule of law quality of Turkish Republic. | ||||||
| 19 | 19. Have a sense of professional and ethical responsibility. | ||||||
| 20 | 20. Have the capacity of evaluation and competency of finding solutions for legal disputes from the point of positive and ideal law. | ||||||
Assessment Methods
| Contribution Level | Relative Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |