Information Package / Course Catalogue
Taxation of International Trade
Course Code: UTIF417
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

Signing of the Customs Union agreement with the EU in accordance with the Customs Law; technical adjustments are made on customs regimes, taxes collected at customs, customs offenses and penalties and transfer pricing at the multinational power plant, double taxation, preferential trade agreements and determination of origin. In addition, it aims to enable students to learn the types of taxes applied in foreign trade transactions and related legislation and to apply tax obligations correctly in import and export processes.

Course Content

Customs Regime in the Framework of Customs Union Agreement, Taxes Collected at Customs, Transfer Pricing and Double Taxation, Preferential Trade Agreements and Determination of Origin, Customs Crime and Punishments

Name of Lecturer(s)