Information Package / Course Catalogue
International Tax Law
Course Code: MLY405
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

The aim of this course is to introduce the international dimension of the taxing powers of states and to provide students with basic knowledge and analysis skills on taxation problems arising in the framework of multinational economic activities. In this context, it is aimed that students will develop the competence to interpret and apply international tax regulations.

Course Content

Current tax issues arising from globalization, principles of international taxation, double taxation and its elimination, international tax treaties, unfair tax competition, tax havens, administrative assistance and cooperation.

Name of Lecturer(s)
Lec. Demet AKDENİZ
Learning Outcomes
1.Will be able to explain the emergence of International Tax Law and its place in general tax law and its importance in the tax system.
2.Will be able to gain competence in international financial relations by following current developments in international tax law.
3.Will be able to perceive the problems arising from international tax law and evaluate the solution methods.
4.Will be able to analyze the provisions of international tax treaties and interpret global fiscal regulations.
5.Will be able to comprehend the importance of international cooperation in preventing unfair competition and double taxation.
Recommended or Required Reading
1.Hüseyin Işık (2014), Uluslararası Vergilendirme, On İki Levha Yayıncılık, İstanbul
2.Osman Pehlivan & Ersan Öz (2022), Uluslararası Maliye ve Vergilendirme, Ekin Kitabevi, Bursa.
3.Erkan Ertürk (2018). Tüm Boyutlarıyla Uluslararası Vergilendirme. Maliye Hesap Uzmanları Derneği.
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to the aim, content and resources of the course
Week 2 - Theoretical
Taxation power, Limits of taxation power
Week 3 - Theoretical
Principles of international taxation: Nationality principle, residence principle, source principle
Week 4 - Theoretical
The appearance of international taxation principles in the Turkish Tax System and applied sample solutions
Week 5 - Theoretical
International Double Taxation: Elements, Types and Effects
Week 6 - Theoretical
National Methods Against International Double Taxation: Offset, Exemption and Deduction Methods and Examples
Week 7 - Theoretical
International Measures against International Double Taxation: International Tax Treaties, Purpose and Types
Week 8 - Theoretical
Studies of International Organizations on Tax Treaties: OECD and UN Model Tax Treaties
Week 9 - Theoretical
The Process of International Tax Treaties: Drafting, Ratification, Entry into Force in Domestic Law
Week 10 - Theoretical
Principles of Fidelity and Reciprocity in International Treaty Law
Week 11 - Theoretical
Effect of International Agreements on Domestic Law and Repeal of Agreements
Week 12 - Theoretical
Unfair Tax Competition and Tax Havens
Week 13 - Theoretical
Agreements on International Administrative Assistance and Exchange of Information between Tax Administrations
Week 14 - Theoretical
International Tax Dispute Settlement Procedures
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Midterm Examination112113
Final Examination124125
TOTAL WORKLOAD (hours)122
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
4
3
5
2
4
4
4
4
1
2
OÇ-2
4
2
4
2
4
4
4
5
2
3
OÇ-3
3
2
5
2
4
4
4
5
2
2
OÇ-4
4
2
4
2
4
4
3
4
1
2
OÇ-5
4
3
4
3
4
4
4
5
2
3
Adnan Menderes University - Information Package / Course Catalogue
2026