Information Package / Course Catalogue
| Course Code | : MHY532 |
| Course Type | : Area Elective |
| Couse Group | : Second Cycle (Master's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
To convey general informations about the structure and functioning of international tax law as a result of international economic relations.
1. the concept of tax jurisdiction and its limits; 2. the concept of international double taxation; 3. historical background of international tax law; 4. developments in the EU law regarding to taxation; 5. comparison of the OECD, UN, US and Turkish model tax treaties; 6. interpretation of tax treaties; 7. and further details of the OECD model tax treaty.
| 1. | To explain international tax law in general. |
| 2. | To evaluate international double taxation agreements. |
| 3. | To find solutions to the problems caused by international tax law. |
| 4. | To interpret recent development related to international tax law. |
| 5. | To know the regulations relating to international tax law. |
| 6. | To compare foreign country tax systems with Turkish Tax System. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 4 | 3 | 98 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 14 | 2 | 16 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | 3 | 3 | 3 | 2 | 4 | 4 | 4 | 4 | 4 |
OÇ-2 | 4 | 4 | 4 | 2 | 2 | 5 | 5 | 4 | 4 |
OÇ-3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
OÇ-4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
OÇ-5 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
OÇ-6 | 3 | 3 | 5 | 5 | 5 | 4 | 4 | 4 | 4 |