Information Package / Course Catalogue
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 AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory145298
Midterm Examination110111
Final Examination110111
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
PÇ-11
PÇ-12
OÇ-1
3
2
3
3
2
2
3
1
2
3
OÇ-2
2
2
3
3
2
3
2
2
2
3
OÇ-3
3
3
2
2
3
4
2
3
4
3
OÇ-4
2
3
2
3
3
2
2
3
3
4
OÇ-5
2
4
3
2
3
3
3
2
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026