| Hafta | Konular | Ön Hazırlık |
| 1 |
Uluslararası Vergi Politikası |
Recommended reading: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapter 1). |
| 2 |
Uluslararası Vergi Anlaşmalarına Genel Bakış, Çifte Vergilendirme Kavramı, Çifte Vergilendirme Anlaşmalarının Genel Yapısı, Çifte Vergilendirme Anlaşmalarının Yorumlanması, Çifte Vergilendirme Anlaşmalarının Uygulama Kapsamı |
Recommended reading: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapters 2, 3, 4, 5, 7). Engelen Frank, Interpretation of Tax Treaties under International Law, p. 425-520. |
| 3 |
Çifte Vergilendirmeyi Önleme Yöntemleri, ‘Mukimlik’ Kavramı |
Required reading: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapter 6); Recommended reading: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapter 8). |
| 4 |
‘İşyeri’ Kavramı |
Reading Requirement: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapter 9). Recommended reading: Sasseville Jacques/Skaar Arvid A., Is there a permanent establishment? General Report in IFA Cahiers 2009, Volume 94A, p. 17ff; OECD Commentary, Article 5. |
| 5 |
Dağıtım Kuralları, Ticari Kazancın Paylaştırılması |
Reading Requirement: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapter 10). Recommended Reading: OECD Commentary, Article 7. |
| 6 |
E-Ticaretten ve Paylaşım Ekonomisinden Elde Edilen Ticari Kazançların Uluslararası Vergilemesi |
Recommended reading: Hongler Peter/Pistone Pasquale, Blueprints for a new PE nexus to tax business income in the era of digital economy, IBDF Working Paper, 2015; Bal Aleksandra, The Sky’s the Limit – Cloud-Based Services in an International Perspective, Bulletin for International Taxation, September 2014, p. 515ff. |
| 7 |
Ara Sınav |
|
| 8 |
Transfer Fiyatlandırması |
Reading Requirement: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapter 11). Recommended reading: OECD Commentary, Article 9. |
| 9 |
Transfer Fiyatlandırması, Temettü, Faiz, Royalti ve Teknik Servis Ücretlerinin Vergilendirilmesi |
Recommended reading: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapters 12, 13, 14); OECD Commentary, Articles 10, 11 and 12. |
| 10 |
Gayri Maddi Hak Bedellerinin Vergilendirilmesi, Değer Artış Kazançlarının Vergilendirilmesi, Serbest Meslek Faaliyetleri ve Bağımlı Faaliyetlerin Vergilendirilmesi, Diğer Dağıtım Kuralları |
Reading requirement: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapters 15, 16, 17); Recommended reading: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapter 18). |
| 11 |
Sporcu ve Sanatçıların Vergilendirilmesi, Uluslararası Spor Müsabakalarının Vergilendirilmesi |
Reading requirement: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapters 15, 16, 17); Recommended reading: Holmes Kevin, International Tax Policy and Double Tax Treaties, An Introduction to Principles and Application, IBFD, 2007 (Chapter 18). |
| 12 |
Bilgi Değişimi Hükümleri, Ayrımcılık Yapmama İlkesi, Karşılık anlaşma Usulü |
Recommended reading: Course notes; OECD Commentary, Articles 24, 25 and 26. |
| 13 |
Anlaşma Alışverişi, Anlaşma Aşımı |
Recommended reading: Course notes. |
| 14 |
Vergi Yapılanmaları: Sık Kullanılan Yapılar |
None. |
Kadir Has Üniversitesi'nde bir dönem 14 haftadır, 15. ve 16. hafta sınav haftalarıdır.
