| Academic Unit: |
School of Graduate Studies |
| Mode of Delivery: |
Face to face |
| Prerequisites: |
- |
| Language of Instruction: |
Turkish |
| Level of Course Unit: |
Graduate |
| Course Coordinator: |
Alara Efsun YAZICIOĞLU |
| Course Objectives: |
Understanding the current problems of international tax law, which is harmonized to a great extent by virtue of the OECD Model Convention’s significant level of acceptance among coutries. Such problems are due to a number of reasons, most notably to technological developments and agressive tax planning. The course also aims to demonstrate the practical impact of the problems concerned in taxation. |
| Course Contents: |
Discussing the recently emerged, and not yet completely solved, problems of international tax law along with the potential legal problems that may arise in the near future. The effectiveness of remedies planned or implemented by different countries will also be analysed from an international tax law point of view. |
| Learning Outcomes of the Course Unit (LO): |
- 1- Grasping the general system of international tax law
- 2- Understanding the limits of state cooperation as well as the underlying reasons and the impact of such limits in the area of international tax law
- 3- Understanding the basics of the OECD’s BEPS (Base Erosion and Profit Shifting) project and the scope of application of the MLI signed by the member states as a result of the project concerned
- 4- Understanding the international tax law issues arising from e-commerce
- 5- Grasping the international tax law issues arising from taxation of multinational corporate groups
- 6- Understanding the concept of ‘international tax competition’ and the impact of such competition
- 7- Being able to differentiate ‘agressive tax planning’, ‘tax avoidance’ and ‘tax fraud’, being able to recognise the most commonly used tax planning methods, acquiring a general knowledge of measures taken by different countries on these issues
- 8- Being able to analyse the Turkish tax system in the light of the international developments
|
| Planned Learning Activities and Teaching Methods: |
Lecture, discussion, research assignments, exam. |
| Week | Subjects | Related Preperation |
| 1 |
General system of international tax law |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 2 |
Concept of ‘residence’ in international tax law and frequently encountered problems |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 3 |
BEPS Project and the MLI |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 4 |
E-commerce and the concept of ‘permanent establishment’ |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 5 |
Concepts of ‘virtual permanent establishment’ and ‘Digital Tax’ |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 6 |
Corporate groups and transfer pricing |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 7 |
Midterm Exam |
|
| 8 |
EC’s Common Consolidated Corporate Tax Base (CCCTB) project and VAT grouping/joint registration |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 9 |
EC’s ‘State Aid’ control regarding the tax privileges granted to multinational corporate groups |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 10 |
International tax competition |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 11 |
Concepts of ‘agressive tax planning’, ‘tax avoidance’ and ‘tax fraud’ |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 12 |
Examples of agressive tax planning and tax avoidance from the past, present and the near future. Dutch Sandwich, Double Irish and Single Malt. |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 13 |
State cooperation in the area of international tax law, exchange of information, FATCA |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
| 14 |
Non-discrimination, Mutual Agreement Procedure and Arbitration in International Tax Law |
Reading the relevant chapter(s) of the textbook(s) as well as the decisions/articles chosen by the lecturer. |
At Kadir Has University, a Semester is 14 weeks; The weeks 15 and 16 are reserved for final exams.
THE RELATIONSHIP BETWEEN COURSE LEARNING OUTCOMES (LO) AND PROGRAM QUALIFICATIONS (PQ)
| # |
PQ1 |
PQ2 |
PQ3 |
PQ4 |
PQ5 |
PQ6 |
PQ7 |
PQ8 |
PQ9 |
| LO1 |
3 |
3 |
2 |
2 |
1 |
1 |
1 |
2 |
3 |
| LO2 |
3 |
3 |
2 |
2 |
1 |
1 |
1 |
2 |
3 |
| LO3 |
3 |
3 |
2 |
2 |
1 |
1 |
1 |
2 |
3 |
| LO4 |
3 |
3 |
2 |
2 |
1 |
1 |
1 |
2 |
3 |
| LO5 |
3 |
3 |
2 |
2 |
1 |
1 |
1 |
2 |
3 |
| LO6 |
3 |
3 |
2 |
2 |
1 |
1 |
1 |
2 |
3 |
| LO7 |
3 |
3 |
2 |
2 |
1 |
1 |
1 |
2 |
3 |
| LO8 |
3 |
3 |
2 |
2 |
1 |
1 |
1 |
2 |
3 |
Contribution: 1 Low, 2 Average, 3 High
