HUK448

School of Law \ Law

2

3

Elective

Turkish

-

Law

International Tax Law is a course that examines the basic principles, institutions and rules for solving international economic and legal double taxation problems. Students are introduced to issues such as tax harmonization, avoidance of double taxation, tax havens and digital taxation.

1. Ersin Nazalı, Uluslararası Vergi Hukuku, Seçkin Yayıncılık
2. Billur Yaltı, Uluslararası Vergi Konularına Türkiye Yaklaşımı, Oniki Levha

The aim of the International Tax Law course is to provide students with the opportunity to examine international tax issues faced by multinational organizations and individuals from a technical and academic perspective. The course aims to provide students with the ability to apply the basic principles of international tax law in a wide range of areas.It also provides an understanding of key issues such as residence and source principles, avoidance of double taxation and digital taxation.

1. Students understand the concepts of residence and domicile and explain how they affect a country's taxing power over individuals and corporations.
2. Students analyze the principles of residence and source and describe the role of these principles in international taxation.
3. Students evaluate the general principles of Turkey's taxing jurisdiction and understand the place of these principles in the international taxation system.
4. Students analyze the structure, interpretation and binding rules of tax treaties and explain their importance in international tax law.
5. Students discuss double taxation avoidance systems and their impact on international trade and financial relations.
6. Students analyze the regulations on international tax havens and the effects of international initiatives aimed at these havens.

Week 1: Introduction and Fundamentals of International Taxation - Definition and importance of international tax law, basic concepts of tax law: residence, domicile, tax havens.
Week 2: Concepts of Residence and Domicile - The concept of residence and taxing jurisdiction, the relationship between residence, domicile and tax liability.
Week 3: Residence and Source Principles - Definition of residence and source principles and their role in the international taxation system.
Week 4: Turkey's Taxing Jurisdiction - Turkey's national taxing jurisdiction and its limits, Turkey's tax obligations and interstate agreements.
Week 5: The Structure of International Tax Treaties - The structure and purpose of tax treaties, the basic principles of bilateral tax treaties.
Week 6: Double Taxation and Prevention Systems - What is double taxation, methods used to prevent double taxation.
Week 7: Tax Havens and International Initiatives - Definition and characteristics of tax havens, international initiatives and regulations against tax havens.
Week 8: International Tax Practices and Bilateral Tax Treaties - Interpretation of bilateral tax treaties, difficulties encountered in practice and solutions.
Week 9: International Tax Disputes and Resolution Methods - The emergence of tax disputes, international tax dispute resolution methods and mechanisms.
Week 10: International Taxation and Treaties in Turkey - Bilateral tax treaties signed by Turkey, Turkey's role in international tax treaties.
Week 11: Digital Taxation and Global Regulations - Digital economy and digital tax practices, global tax regulations and the effects of digitalization.
Week 12: General Evaluation and Final Exam Preparation - General evaluation of the course and important concepts, review of important topics for the final exam.