This course aims to teach the fundamental principles of international taxation, international tax relations, and tax regulations among countries. It provides students with knowledge regarding the taxation of cross-border economic activities. Double taxation, tax treaties, transfer pricing, and anti-tax avoidance mechanisms are examined in detail. Furthermore, the effects of globalization on tax systems and international tax cooperation processes are evaluated.

The course begins with the fundamental concepts and theoretical framework of international taxation. The problem of double taxation and the methods used to prevent it are discussed. Topics such as double taxation agreements, transfer pricing, tax havens, and harmful tax competition are examined. The OECD Model Tax Convention and the United Nations Model Tax Convention are evaluated. In addition, the BEPS (Base Erosion and Profit Shifting) initiative, taxation of the digital economy, and current developments in international taxation are analyzed.