Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Aynur UÇKAÇ

Prof. Şansel ÖZPINAR

Assoc. Prof. Sercan YAVAN

Lec. Demet AKDENİZ

Lec. Erkam SARI

Lec. Gülizar Seda YILMAZ

Lec. Tarık ILİMAN

International Taxation

Course Code	: MLY422
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 objective of this course is to teach students the fundamental concepts of international taxation, international tax policies, and tax treaties. The course aims to equip students with theoretical knowledge and practical skills in the field of international tax laws and practices.

Course Content

This course covers the basic principles of international taxation, double taxation avoidance agreements, transfer pricing, tax havens, and international tax planning. Students will gain knowledge about international tax policies and practices and examine tax relations between different countries.

Name of Lecturer(s)

Learning Outcomes

1.	Understanding the basic concepts of international taxation, evaluate the results of countries' taxation practices and develop new proposals.
2.	Learning about double taxation avoidance agreements and their applications.
3.	Gaining knowledge about transfer pricing and tax havens.
4.	Developing international tax planning and strategies.
5.	Understanding OECD and other international taxation standards.

Recommended or Required Reading

1.	Hüseyin Işık, Uluslararası Vergilendirme, 2014, On İki Levha Yayıncılık.

Weekly Detailed Course Contents

Week 1 - Theoretical

Introduction and Definitions

Week 2 - Theoretical

Fundamentals of Double Taxation Avoidance Agreements

Week 3 - Theoretical

Basic Principles of International Taxation

Week 4 - Theoretical

Applications of Double Taxation Avoidance Agreements

Week 5 - Theoretical

Principles of Transfer Pricing

Week 6 - Theoretical

Applications of Transfer Pricing

Week 7 - Theoretical

Tax Havens and Preventive Measures

Week 8 - Theoretical

International Tax Planning

Week 9 - Theoretical

OECD and International Taxation Standards

Week 10 - Theoretical

European Union and International Taxation

Week 11 - Theoretical

USA and International Taxation

Week 12 - Theoretical

International Taxation in Developing Countries

Week 13 - Theoretical

Digital Economy and International Taxation

Week 14 - Theoretical

Evaluation and General Review

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	5	2	98
Midterm Examination	1	10	1	11
Final Examination	1	10	1	11
TOTAL WORKLOAD (hours)				120

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	4	4	4	5	5	5	5	3	3
OÇ-2	4	4	5	4	5	5	4	5	3	3
OÇ-3	4	4	5	4	5	5	5	5	2	3
OÇ-4	5	5	5	4	5	5	5	5	2	3
OÇ-5	5	5	5	4	5	5	5	5	2	3