Information Package / Course Catalogue
International Tax Law
Course Code: MHY608
Course Type: Area Elective
Couse Group: Third Cycle (Doctorate Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

To convey general informations about the structure and functioning of international tax law as a result of international economic relations.

Course Content

To explain international tax law in general,tTo find solutions to the problems caused by international tax law,to compare foreign country tax systems with Turkish Tax System.

Name of Lecturer(s)
Learning Outcomes
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.
Recommended or Required Reading
1.Osman PEHLİVAN, International Tax Law, Trabzon, 2003.
Weekly Detailed Course Contents
Week 1 - Theoretical
Definition of International Tax Law, Resources of International Tax Law
Week 2 - Theoretical
Parties in International Tax Law, Taxation Procedures
Week 3 - Theoretical
Parties in International Tax Law, Taxation Procedures
Week 4 - Theoretical
International Double Taxation Issue and Solutions
Week 5 - Theoretical
International Tax Competition Issue and Solutions
Week 6 - Theoretical
International Tax Havens Issue and Solutions
Week 7 - Theoretical
International Free Trade Zones, Off-shore Banking Issues and Solutions
Week 8 - Intermediate Exam
Mid-term
Week 9 - Theoretical
International Tax Evasion Issue, Scope, and Solutions
Week 10 - Theoretical
International Tax Harmonization Issue and Solutions
Week 11 - Theoretical
International Tax Harmonization Issue and Solutions
Week 12 - Theoretical
OECD and the UN Recommendations to Problems Arising from International Tax Law
Week 13 - Theoretical
The Place and Importance of the European Union in International Tax Law
Week 14 - Theoretical
International Tax Regulations in regard to Turkey's EU Membership
Week 15 - Theoretical
Common Tax Legislation Problems and Solutions in terms of Turkey and the EU
Week 16 - Final Exam
Final
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work72228
Midterm Examination110111
Final Examination115116
TOTAL WORKLOAD (hours)125
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
OÇ-1
5
4
4
3
3
4
3
4
3
OÇ-2
3
4
5
4
4
4
3
3
4
OÇ-3
4
3
4
3
3
4
3
4
3
OÇ-4
3
4
3
4
3
4
3
4
3
OÇ-5
4
5
4
3
4
3
4
3
5
Adnan Menderes University - Information Package / Course Catalogue
2026